Greek inheritance tax calculator
Enter the value of the share and the relationship to the deceased for an indicative estimate of Greek inheritance tax, using the current scales of the Property Tax Code (Law 5219/2025).
The share due to a single heir (objective value of property + deposits + other).
| Band | Rate | Tax |
|---|---|---|
| €150,000 – €200,000 | 1% | €500 |
Indicative estimate based on the scales of the Greek Property Tax Code (Law 5219/2025). It does not model the primary-residence relief, prior gifts or other adjustments. Confirm the exact amount with an accountant or notary.
Want the exact amount and help filing? Perasma builds your to-do list and connects you with a professional.
Start for freeThe inheritance tax scales
The tax is progressive and calculated per heir, according to the kinship category.
Category A
Spouse, children, grandchildren, parents
| up to €150,000 | 0% (tax-free) |
| next €150,000 | 1% |
| next €300,000 | 5% |
| above €600,000 | 10% |
Category B
Siblings, nieces/nephews, aunts/uncles, grandparents, in-laws
| up to €30,000 | 0% (tax-free) |
| next €70,000 | 5% |
| next €200,000 | 10% |
| above €300,000 | 20% |
Category C
Other relatives & unrelated persons
| up to €6,000 | 0% (tax-free) |
| next €66,000 | 20% |
| next €195,000 | 30% |
| above €267,000 | 40% |
Deadline & filing
- 6 months from the death (death in Greece) or 1 year (death/residence abroad) — extendable by up to 3 months.
- Filed electronically on the AADE myPROPERTY platform, almost always through a notary or accountant.
- The declaration is mandatory even when no tax is due.
Frequently asked questions
How is Greek inheritance tax calculated?
Progressively, per heir, according to kinship. A tax-free amount is deducted first (€150,000 for close relatives, €30,000 for Category B, €6,000 for others) and the rest is taxed with progressive rates — from 1% up to 40% depending on the category.
What is the tax-free amount for a spouse and children?
€150,000 per heir for Category A (spouse, children, grandchildren, parents). For a surviving spouse married at least 5 years, or a minor child, the tax-free amount rises to €400,000.
Do I have to file even if no tax is due?
Yes. The inheritance tax declaration is mandatory regardless of whether any tax arises, and is filed through the AADE myPROPERTY platform — almost always via a notary or accountant.
What is the deadline for the inheritance tax declaration?
6 months from the death if the deceased died in Greece, or 1 year if they died abroad or the heirs lived outside Greece. The deadline can be extended by up to 3 months by decision of the head of the tax office.
This calculator provides an indicative estimate for information purposes and is not tax or legal advice. The exact amount depends on objective property values, any exemptions and prior gifts — confirm it with a professional.