Primary-residence exemption from Greek inheritance tax
Last updated: July 2026 · Ελληνικά
When you inherit the home that will cover your housing needs, the law provides an exemption from inheritance tax up to a value limit — subject to conditions. It is one of the most significant reliefs, so it's worth checking with a professional.
The value limits
- Up to €200,000 for each minor or unmarried heir.
- Up to €250,000 for a married heir or one in a civil partnership.
- An increase of €25,000 for each of the first two children and €30,000 for the third and each subsequent child.
The main conditions
The heir (and their spouse and minor children) must not hold full ownership, usufruct or a right of residence in another dwelling that covers the family's housing needs. The exemption concerns the home that will actually be lived in — the exact criteria and exceptions are confirmed with the tax office or an accountant.
Frequently asked questions
I'm inheriting the family home — will I pay tax?
If you meet the primary-residence exemption conditions and the value is within the limits, there may be no tax on the home. It depends on whether you own another dwelling and on the objective value — check it with a professional.
If I already own another home, do I lose the exemption?
As a rule the exemption isn't granted if you, your spouse or your minor children already own a dwelling that covers your housing needs. There are details and exceptions — confirm them.
Is the exemption the same as the €400,000 tax-free threshold?
No. The primary-residence exemption concerns the inherited home specifically, while the special €400,000 threshold is the general tax-free amount for a spouse (married ≥5 years) or a minor child. They are separate reliefs.
Procedures and details may change — confirm the steps with the responsible authority. This guide provides practical guidance, not legal advice.
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