Greek inheritance tax-free thresholds by relationship
Last updated: July 2026 · Ελληνικά
Greek inheritance tax is progressive, calculated per heir, and depends on the degree of kinship. A tax-free amount is deducted first and the rest is taxed on a sliding scale — which is why two people inheriting the same amount can pay very different tax.
The tax-free amount by category
- Category A (spouse, children, grandchildren, parents): €150,000 per heir.
- Category B (siblings, nieces/nephews, aunts/uncles, grandparents, in-laws): €30,000.
- Category C (other relatives & unrelated persons): €6,000.
The special €400,000 threshold
For a surviving spouse married for at least 5 years, and for a minor child, the Category A tax-free amount rises to €400,000. This is different from the primary-residence exemption — both can apply, each on its own terms.
The rates
Above the tax-free amount, tax is tiered: for Category A from 1% to 10%, for Category B from 5% to 20%, and for Category C from 20% to 40%, depending on the size of the share. See the exact estimate with the calculator.
Frequently asked questions
How much tax does a child pay on an inheritance from a parent?
As Category A, the child has a €150,000 tax-free amount per heir; anything above is taxed on a sliding scale from 1%. Many parent-to-child inheritances end up owing no tax — but the return is filed regardless.
Is the tax-free amount per heir or for the whole estate?
Per heir. Each beneficiary has their own tax-free amount depending on their kinship to the deceased, and is taxed only on their own share.
Do the special €400,000 threshold and the primary-residence exemption apply together?
They are two separate reliefs with different conditions. Depending on the case both may apply. Confirm it with an accountant or notary, as it depends on your details.
Procedures and details may change — confirm the steps with the responsible authority. This guide provides practical guidance, not legal advice.
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