Transfer Tax (FMA) Calculator — Greece
Flat 3.09% transfer tax (3% FMA + 0.09% municipal surcharge) on property purchases. Applied to the higher of the cadastral (objective) value or the purchase price. No progressive brackets — the same rate applies regardless of property value or buyer type. New-build properties may be subject to 24% VAT instead, but the VAT suspension (extended to end 2026) means most new builds also pay 3.09%.
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How Transfer Tax (FMA) Works in Greece
Flat 3.09% transfer tax (3% FMA + 0.09% municipal surcharge) on property purchases. Applied to the higher of the cadastral (objective) value or the purchase price. No progressive brackets — the same rate applies regardless of property value or buyer type. New-build properties may be subject to 24% VAT instead, but the VAT suspension (extended to end 2026) means most new builds also pay 3.09%.
Transfer Tax (FMA) is a flat rate of 3.09% of the purchase price.
Other Purchase Costs in Greece
Beyond Transfer Tax (FMA), buyers typically pay the following fees when purchasing property in Greece. These are included in the calculator above.
Notary Fees (Symvolaiografos)
Mandatory notary fees for certifying the purchase deed. Sliding scale: ~1% up to EUR 120K, ~0.7% for EUR 120K-380K, ~0.65% above EUR 380K. Plus 24% VAT on the fee.
Lawyer Fees (Dikigoros)
Legal representation for the buyer. Not legally mandatory but strongly recommended — effectively essential for foreign buyers. Typically 1-2% of purchase price + 24% VAT.
Land Registry / Cadastre Fee
Fee for registering the property transfer with the Ktimatologio (Cadastre) or local Land Registry. Flat rate of 0.475% of the purchase price.
Tax Certificate (Pistopoiitiko ENFIA)
Certificate confirming the seller has paid all ENFIA property tax. Required for the sale to proceed. Typically EUR 50-100.
Energy Performance Certificate
Mandatory energy audit certificate required for all property sales. Typically EUR 150-400 depending on property size.
Mortgage Registration Fee
Fee for registering the mortgage with the Land Registry. Typically ~0.5% of the mortgage amount.
Only applies when financing with a mortgage.
Property Valuation
Independent property valuation required by the bank for mortgage approval. Typically EUR 200-400.