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THE 20 TAXES, FEES, ETC. DETERMINED BY OBJECTIVE PROPERTY VALUES
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1. Minimum presumptive income from rental/free use of property
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3% on objective value
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2. Presumed income from self-use of business premises
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3% on objective value
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3. Objective cost (“presumption”) of living in an owned or rented first + second residence
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Depending on area & T.Z.
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4. Uniform Property Ownership Tax (ENFIA) per asset
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Buildings: €2.50-16.25/sqm
Plots: 0.0037-11 ,25€/sqm
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5. Additional tax on total assets – tax-free amount of €200,000
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Natural persons: 1‰-1%
Legal persons: 2.5-5‰
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6. Municipal Property Tax (TAP) (buildings+plots)
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0.25-0.35‰
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7. Real Estate Tax of Offshore Companies
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15%
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8. VAT on the purchase of newly built buildings and the consideration (on the value of the buildings)
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24%
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9. Property Transfer/Usage Tax
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3%
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10. On the real estate transfer tax: a) Municipal tax & of FMA
7% on FMA
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11. Exchange Tax (- land consolidation)
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1.5%
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12. Real Estate Distribution Tax
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0.75%
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13. Municipal property transfer tax
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3% on VAT
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14. Proportionate transfer fee for transfer contracts
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4.75‰ in salaried mortgage registrars
5‰ + 1‰ in new cadastral offices
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15. Inheritance or Parental Property Tax
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See the relevant scales |
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16. Property Donation Tax
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See the relevant scales
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17. Proportionate transfer fee for donations and parental benefits
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7.75‰ in the mortgage offices
8‰ + 1‰ in the new cadastral offices
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18. Proportionate land registration fee to the “Greek Land Registry”
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1‰ per value over €20,000 with a limit of €900
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19. Urban planning fines for the construction or maintenance of arbitrary structures
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See. Law 4495/2017
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20. Contributions to land & money for inclusion in city plans (L.1337/83, L.2508/97, as amended by article 1 par.7 of L.4315/2014, Official Gazette A 269/24.12.2014 etc.)
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in land 10 to 50%,
in money up to 25%
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