Selling Property in Greece

These fields are read from the current Greece Country Passport. Under-review withholding, exit-tax and holding-period fields remain visibly pending and are never converted into zero-rate or universal claims.

Generally, yes. AADE's seller process focuses on the owner's title, tax records, ENFIA, notarial conveyance, property documentation and Cadastre registration rather than imposing a general nationality-based sale ban.

Separate consequences can arise where the property supports a Golden Visa or another special legal status. Selling the property and keeping an investor residence permit are different questions.

The underlying individual real-estate capital-gains framework contains a 15% rate. The Ministry of Economy and Finance and AADE state that taxation of capital gains from transfers of immovable property is currently suspended through 31 December 2026.

Do not publish a permanent zero rate. The current Passport value must represent the suspension and retain the statutory framework as context. The current fact version carries its own effective end date where available: Individual capital-gains taxation on transfers of immovable property is currently suspended through 31 December 2026; the underlying framework is preserved and the 15% rate is not current while suspended.Verified.

A future extension, repeal or return to active CGT treatment must be handled through a new immutable Fact Version or Rule Change after official law establishes it. OwnASea does not assume an automatic extension beyond 31 December 2026.

Not necessarily. The suspended regime is the individual real-estate capital-gains treatment for disposals that are not characterised as business activity. A developer, systematic property-flipping business, trader or legal entity must not assume that the individual suspension determines the entire tax outcome. Private/non-business disposal and property-trading income remain separate concepts.

Income from the sale of immovable property located in Greece is Greek-source income for non-residents. AADE's current non-resident material also describes the real-estate CGT application as suspended through 31 December 2026. Foreign tax residence does not by itself create a separate active 15% Greek property CGT during the current suspension.

Reporting and tax consequences in the seller's country of residence, and any applicable double-taxation agreement, are separate questions.

AADE establishes the Greek-source nature of the sale, but that does not establish a universal additional seller-side withholding percentage merely because the owner lives abroad.

The current Passport keeps withholding_for_nonresident under review. A tax-debt retention or clearance mechanism applying to a particular taxpayer is not automatically a universal non-resident withholding tax, and absence of a verified rate is not evidence of 0%.

OwnASea has not verified a universal Greek property-specific tax triggered simply because an owner sells and moves the proceeds abroad. The Passport therefore keeps exit_tax under review. This is not a verified “exit tax = 0%” statement.

Verified taxes and transaction obligations should be shown individually rather than bundled under an invented label.

AADE requires the seller to have the tax obligations connected with ownership and use of the property settled and to provide the required ENFIA Certificate to the notary. This applies to foreign residents as well as other taxpayers transferring Greek property.

The certificate links the conveyance to the seller's Greek property-tax record. It is not merely a buyer-side formality.

Not automatically. Annual ENFIA is calculated by reference to property rights held on 1 January of the relevant year. If the owner held the property on 1 January and sells later in the year, the disposal does not retroactively rewrite the January assessment date.

The seller's Greek property record must reflect the disposal. AADE's current workflow requires the relevant E9 property-data update, while eligible digitally processed transfers can generate or update E9 automatically through the myProperty process. The exact action depends on how the transaction is processed.

The seller should not assume the property disappears from the tax record merely because the deed was signed.

In an ordinary purchase and sale, the buyer is liable for Real Estate Transfer Tax. The standard rate is 3% of taxable value, plus the municipal levy calculated on that main tax.

That buyer-side tax must not be duplicated in the Passport as an ordinary seller_transfer_costs item. The seller can still have separate professional, technical, tax-clearance, brokerage or mortgage-release costs.

The official digital property-transfer workflow is centred on the notary:

1. the notary creates the digital sale request;
2. seller and buyer authorise access to the necessary information;
3. the seller selects the property from the E9 property record;
4. documents are collected through the digital transaction file;
5. the buyer's transfer-tax payment or exemption is confirmed;
6. the notarial deed is prepared and signed;
7. the notary submits the deed to the Hellenic Cadastre;
8. registration fees are paid and the Cadastre examines registration.

A sale is more than a private agreement: the title-transfer process must be completed correctly.

Yes. Greek conveyancing also concerns the building and its technical record. The Electronic Building Identity records relevant building and property information, and an authorised engineer can issue a Certificate of Completeness once the entry is finalised and the required inspection is complete.

Unauthorised construction, unrecorded alterations, inconsistent floor area, planning problems or missing technical documentation can become sale issues.

A registered mortgage or other encumbrance has to be addressed as part of the sale. If sale proceeds are used to repay the mortgage, release and settlement mechanics should be coordinated with the lender and notary.

Sale price received is not automatically transferable seller cash. Secured debt, tax obligations or other transaction costs can first need to be discharged.

Legally selling the property and keeping an investor residence permit are different issues. Current official Mitos procedures state that resale of qualifying property during the permit's validity results in simultaneous revocation of the seller's investor residence permit.

This does not mean that Golden Visa property cannot legally be sold. It means that the sale can be an immigration event as well as a property transaction.

See Residency Through Property in Greece → before treating a qualifying-property sale as ordinary resale.

OwnASea has not verified a general Greek rule requiring every owner to hold ordinary real estate for a fixed minimum number of years before selling. Holding can still matter for Golden Visa status, tax incentives, business-versus-investment characterisation, contractual restrictions and financing.

If the fact remains under review, the public wording is: no general minimum holding period has been verified.

Greece's former capital controls were fully lifted on 1 September 2019. Legitimate sale proceeds are generally movable subject to the bank's tax, banking and AML process.

This does not mean that a bank will transfer any amount without questions. It can request the sale deed, evidence of ownership, Cadastre information, mortgage settlement, tax documentation and proof of the source of funds. AML review is not the same thing as a current capital control.

There is no defensible universal seller-cost percentage for the Country Passport. Depending on the transaction, the seller can face brokerage or agency fees, lawyer or adviser fees, engineer and technical-document work, mortgage-release costs, tax/accounting assistance and costs to resolve title or building defects.

The buyer's ordinary Real Estate Transfer Tax is not automatically added to this seller list.

Suppose an individual bought a Greek apartment for €250,000 and sells it in September 2026 for €350,000. The simple economic gain is €100,000 and the underlying individual framework contains a 15% rate. But current law suspends taxation of gains from real-estate transfers through 31 December 2026.

OwnASea should therefore not calculate €100,000 × 15% as current property CGT for that ordinary non-business disposal while the suspension applies. Nor should it promise that future sales will permanently have zero CGT.

1. Tax record: are property-related obligations and declarations in order?
2. ENFIA Certificate: can the required seller certificate be issued?
3. E9: does the property record accurately reflect the asset and its disposal after transfer?
4. Title and encumbrances: are ownership, mortgages and other burdens clear?
5. Building legality: does the Electronic Building Identity match the physical property?
6. CGT date: will the sale occur while the current suspension is in force?
7. Residence status: is the property connected with a Golden Visa?
8. Banking: what evidence will be required to transfer the net proceeds?

• Foreign owners can generally sell Greek real estate through the notarial and Cadastre process.
• The underlying individual CGT framework includes 15%, but current real-estate CGT application is suspended through 31 December 2026.
• This is not a permanent 0% rate and must not be extended automatically.
• The seller must provide the required ENFIA Certificate and keep tax/property records in order.
• Annual ENFIA is based on rights held on 1 January; E9 must reflect the disposal, with eligible digital workflows potentially updating it automatically.
• Ordinary Real Estate Transfer Tax is a buyer liability, not a default seller cost.
• Electronic Building Identity, Certificate of Completeness and encumbrance checks can be essential to the transfer.
• Golden Visa resale can revoke the seller's investor permit; it does not make sale itself illegal.
• Withholding, exit tax, minimum holding period and universal seller-cost percentage remain under review where the Passport says so.
• Proceeds are generally movable after the 2019 capital-control repeal, subject to banking, tax and AML compliance.

Use the Greece Country Passport, Buying Property, Property Taxes, Mortgages and Inheritance context for adjacent rules.

General information: The treatment of an individual disposal can depend on whether the seller acts privately or as a business, tax residence, outstanding liabilities, financing, property legality, residence-permit status and the law in force on the sale date. Verify significant decisions with the appropriate official authority or professional adviser.