Greek inheritance tax depends on the heir's relationship to the deceased. Category A (spouse or registered partner, children, grandchildren, parents) pays nothing on the first €150,000, then 1%, 5% and 10% above €600,000. Category B (for example siblings, nephews and nieces) pays nothing on the first €30,000, then 5% to 20%; category C pays nothing on the first €6,000, then 20% to 40%. The rules are in the Property Tax Code, Law 5219/2025, which replaced Law 2961/2001 in July 2025 without changing these figures.
Which category you are in
- Category A: the spouse or the partner under a cohabitation agreement; a partner whose agreement ended with the death, if they lived together for at least two years; children; grandchildren; parents.
- Category B: great-grandchildren and further descendants; grandparents and further ascendants; brothers and sisters, full or half; third-degree blood relatives (nephews, nieces, uncles, aunts); step-parents; stepchildren; sons- and daughters-in-law; parents-in-law.
- Category C: all other relatives and unrelated persons.
The rates, per heir's share
Tax is calculated on each heir's share, after allowable deductions. The scales are progressive:
- Category A: €0 to €150,000 at 0%; the next €150,000 at 1%; the next €300,000 at 5%; above €600,000 at 10%.
- Category B: €0 to €30,000 at 0%; the next €70,000 at 5%; the next €200,000 at 10%; above €300,000 at 20%.
- Category C: €0 to €6,000 at 0%; the next €66,000 at 20%; the next €195,000 at 30%; above €267,000 at 40%.
- Example: an adult child whose taxable share is €400,000 pays €0 on the first €150,000, €1,500 on the next €150,000 and €5,000 on the remaining €100,000, so €6,500 in total. A minor child would pay nothing on the same share, because of the €400,000 exemption.
Main exemptions
- Spouse or partner and minor children: each is exempt up to €400,000; where this applies, the first tax-free bracket is not given again and the next brackets are reduced accordingly. For the spouse or partner, the exemption requires at least five years of living together.
- First residence: a home inherited by a spouse, partner or child who has no adequate home of their own may be exempt up to €200,000 for an unmarried heir or €250,000 for a married heir or a parent with custody of children, with increases per child; the home must be kept for five years. The exemption is available only to Greek citizens and citizens of EU or EEA countries, and further conditions apply, including the size of the locality where any existing home is and an express request in a timely return.
- Joint bank accounts pass to the surviving co-holders free of inheritance tax, except accounts in non-cooperative jurisdictions or in countries that do not exchange tax information with Greece under the relevant agreements.
- Movable property abroad of a Greek national settled abroad for at least ten consecutive years is exempt.
Paying the tax
Tax assessed on a return may be paid in twelve equal bimonthly instalments of at least €500 each, except the last, and the number is doubled for a minor. Paying in full by the first instalment date gives a 5% discount. Tax already paid abroad on movable property located there can be credited, within limits.
Questions clients ask
Did the 2025 tax code change the rates?
No. Law 5219/2025 codified the inheritance and gift tax rules into a new Property Tax Code; the categories, scales and main exemptions remain the same as under the former Law 2961/2001.
If my brother renounces, do I pay less?
Not necessarily. Whoever takes a share because of a renunciation pays the tax the renouncing heir would have paid, if that is higher.
Sources
- Κώδικας Φορολογίας Περιουσίας, ν. 5219/2025 (ΦΕΚ Α' 130/18.07.2025), άρθρ. 75, 76, 78, 79, 80, 83, 87, 98, 124
- ν. 2961/2001, άρθρ. 25, 26, 29 (προηγούμενο κείμενο, για σύγκριση)
This page is general information, not legal advice; the answer in any real case depends on its facts and dates.
L+A advises families, business owners and heirs living abroad on inheritance and succession in Greece.
