Greek inheritance tax for heirs abroad: rates, deadlines and exemptions.

This guide explains the current published scales and filing rules for an heir who lives outside Greece. It is educational information, not a calculation for a particular estate. Before filing, a qualified Greek tax professional and the notary or lawyer handling the succession should confirm the assets, debts, relationship category, valuation rules and any exemption.

Which law and official guidance apply?

The Ministry of Economy and Finance states that inheritance, donation and parental-benefit taxation was regulated by Law 2961/2001 and later by Law 5219/2025, the Property Tax Code. This guide follows the current Ministry and AADE publications and does not treat the published scales as a newly introduced 2026 relief.

The current AADE and Ministry guidance keeps the inheritance-tax calculation focused on two facts: the net value of each beneficiary's share and that beneficiary's relationship to the deceased.

The three relationship categories

• Category A includes the spouse or qualifying civil partner, children, grandchildren and parents of the deceased.
• Category B includes more distant descendants and ascendants, siblings and half-siblings, nephews and nieces, step-parents, certain stepchildren and specified relatives by marriage.
• Category C includes other relatives and third parties who do not fall within Categories A or B.

Relationship details can be legally significant. Do not choose a category from a family description alone where adoption, recognition, a civil partnership, remarriage or another cross-border status is involved.

The current progressive tax scales

The bands below reproduce the current scales published by the Ministry. They apply progressively, so only the portion within each band is charged at that band's rate.

Category A

• First €150,000 of the taxable share: 0%
• Next €150,000: 1%
• Next €300,000: 5%
• Amount above €600,000: 10%

Category B

• First €30,000 of the taxable share: 0%
• Next €70,000: 5%
• Next €200,000: 10%
• Amount above €300,000: 20%

Category C

• First €6,000 of the taxable share: 0%
• Next €66,000: 20%
• Next €195,000: 30%
• Amount above €267,000: 40%

AADE also states that the tax calculated under the scale is reduced by 10% for an heir or legatee with a disability of at least 67%. Other exemptions may apply before or alongside the scale.

A worked Category A example

Assume a qualified adviser has determined that one adult child's net taxable inherited share is €420,000, after applying the correct valuation and allowable deductions, and that no special exemption applies. The Category A arithmetic would be:

• First €150,000 at 0%: €0
• Next €150,000 at 1%: €1,500
• Remaining €120,000 at 5%: €6,000

The scale calculation is therefore €7,500. This is an illustration of the published bands, not an estimate for a real property. The result can change if the beneficiary's taxable share, debts, valuation, legal relationship or exemption differs.

What determines the taxable share?

AADE describes the calculation as applying to the net value of the inherited share. It also states that debts of the deceased are generally deducted proportionately from each beneficiary's share unless the deceased directed otherwise. A professional calculation should establish:

• which assets fall within Greek inheritance tax;
• the beneficiary's legal share and relationship category;
• the valuation method required for each asset;
• which debts are deductible and how they are allocated; and
• whether a specific exemption or reduction applies.

An asking price, online estimate or informal family valuation should not be used as a substitute for the legally required valuation.

First-home and close-family exemptions

A first-home exemption may be available when a dwelling or plot is inherited in full ownership by a spouse, qualifying civil partner or child, provided the detailed housing-need and existing-property conditions are met. The Ministry identifies Greeks and citizens of EU or EEA states as eligible groups. AADE states that, since Law 4474/2017, beneficiaries are no longer required to be permanent residents of Greece.

The Ministry currently publishes value limits of up to €200,000 for a minor or unmarried beneficiary and up to €250,000 for a married beneficiary or certain equivalent family statuses, with stated increases for children. Different limits apply to plots. Eligibility is not established merely by nationality or by calling the inherited property a family home.

A separate exemption of up to €400,000 per beneficiary may apply to a spouse, qualifying civil partner or minor child. The spouse or civil-partner relief includes a five-year relationship-duration condition. These reliefs are fact-specific and should be assessed before the return is submitted.

Filing deadline for an heir who lives abroad

AADE states that the inheritance-tax return is filed:

• within nine months if the deceased died in Greece; or
• within one year if the deceased died abroad, or if the heir or legatee was living abroad at the time of death.

The filing period generally begins at death. For a beneficiary under a will, it generally begins when the will is published. Where the law postpones the tax liability, the starting point can be the later event. Because these facts affect the actual deadline, obtain a case-specific date rather than relying on a generic calendar reminder.

AADE says qualifying declarations can be submitted digitally through myPROPERTY. Declarations outside the digital application are handled through My Requests, registered post, courier or the competent service's protocol office.

Payment after assessment

AADE currently states that inheritance tax is usually paid in 12 equal instalments, payable every two months, with each instalment at least €500 except the final one. Where the assessed tax exceeds €500 and immediate payment is not otherwise required, a 5% discount is available if the full amount is paid by the first-instalment deadline. The assessment itself should be checked before payment.

Cross-border tax needs separate advice

Greek inheritance tax applies to assets located in Greece whether their owner was resident or non-resident. AADE lists four inheritance double-tax agreements currently in force: with the United States, Spain, Germany and Italy. It also describes a conditional credit for foreign tax on certain movable inherited property located abroad.

Those statements do not determine the tax treatment in the heir's country of residence, and they should not be read as a general promise that double taxation will always be eliminated. An heir with connections to two countries should obtain coordinated advice in both jurisdictions.

A practical checklist for an heir abroad

1. Confirm whether succession is under a will or the intestacy rules and identify every beneficiary.
2. Record where the deceased and each beneficiary lived at the relevant date so the filing deadline can be calculated.
3. Inventory the assets, ownership rights and documented debts before attempting a tax calculation.
4. Ask the Greek tax and legal advisers to confirm the category, valuation, exemption and competent tax office in writing.
5. Keep the filed return, assessment, payment records and supporting documents together with the succession and property records.
6. After the succession work, check the property's E9 entry and ongoing ENFIA position with the responsible professional.

For the related property-record step, read our E9 guide for owners abroad. Our inherited-apartment guide explains the practical property handover, while the 2026 property-tax calendar covers recurring owner deadlines.

Where Estia's role begins and ends

Estia does not calculate inheritance tax, prepare the return, value the estate, advise on acceptance or renunciation, or replace a lawyer, notary or tax professional. Subject to the agreed service and authorisation, Estia can look after the physical property while those advisers handle the succession: scheduled checks, documented observations, access coordination and practical follow-up on property matters.

Frequently asked questions

What are the Greek inheritance tax brackets?

The current official scales are progressive. Category A has a €150,000 zero-rate band followed by rates of 1%, 5% and 10%. Category B has a €30,000 zero-rate band followed by 5%, 10% and 20%. Category C has a €6,000 zero-rate band followed by 20%, 30% and 40%. Special exemptions can change the result.

Does living abroad remove Greek inheritance tax?

No. AADE states that inheritance tax applies to assets located in Greece whether their owner was resident or non-resident. The beneficiary's relationship to the deceased and the net value of that beneficiary's share determine the applicable scale, subject to exemptions and other rules.

What is the inheritance tax filing deadline for an heir abroad?

AADE states that the return is due within nine months if the deceased died in Greece, or within one year if the deceased died abroad or the heir or legatee was living abroad at the time of death. The starting point can instead be publication of a will or a later tax-liability event in cases covered by law.

Can an heir abroad claim Greece's first-home inheritance exemption?

Possibly. The exemption is available to a spouse, civil partner or child under detailed ownership and housing-need conditions. The Ministry identifies Greek and EU or EEA citizens as eligible groups; AADE states that permanent residence in Greece is no longer required. Eligibility must be checked for the specific inheritance.

Can Estia calculate or file inheritance tax?

No. Estia provides property care, not tax or legal advice. The inheritance return, valuation, exemptions and acceptance of inheritance should be handled by appropriately qualified Greek tax and legal professionals.