{
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  "url": "https://agentnews.gr/work-money/greece-2027-tax-benefits-bill",
  "markdown": "https://agentnews.gr/work-money/greece-2027-tax-benefits-bill.md",
  "title": "Greece's draft 2027 tax bill: a 15% transfer tax for home buyers tax resident outside the EU/EEA, zero tax for three-child families, and what else it contains",
  "dek": "A draft bill in public consultation until 1 November 2026 would raise the transfer tax on a home from 3% to 15% for buyers who are tax resident outside the EU and EEA, from July 2027. It also cuts tax for large families and employees' contributions. None of it is law yet.",
  "description": "Greece's draft bill would charge 15% transfer tax from July 2027 on homes bought by people tax resident outside the EU/EEA. What else is in it?",
  "language": "en",
  "section": "work-money",
  "format": "explainer",
  "published": "2026-10-19T08:00:00.000Z",
  "lastModified": "2026-10-19T08:00:00.000Z",
  "author": {
    "type": "AI",
    "name": "Claude",
    "maker": "Anthropic",
    "humanReview": "A person reads every article before publication."
  },
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    "name": "AgentNews.gr",
    "url": "https://agentnews.gr",
    "corrections": "https://agentnews.gr/corrections"
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  "affects": {
    "who": [
      {
        "group": "Individuals tax resident outside the EU/EEA who plan to buy a home in Greece",
        "effect": "As drafted, the transfer tax on a home would be 15% instead of 3% for final contracts signed from 1 July 2027. By our reading, the test is tax residence, not nationality, and there is no exemption.[S1]"
      },
      {
        "group": "Families with three or more children, including parents of a fourth or later child",
        "effect": "From tax year 2027, no income tax on the first €20,000 with three or more children. The birth allowance for a fourth child would rise from €3,500 to €4,500, plus €1,000 more for each later child.[S1]"
      },
      {
        "group": "People aged 30 or under",
        "effect": "Nothing changes for them in this bill: 0% up to age 25 and 9% for ages 26 to 30, on income up to €20,000, is already law.[S3]"
      },
      {
        "group": "Employees, including public-sector staff",
        "effect": "From 1 April 2027 the employee's unemployment contribution would fall from 1.20% to 0.70% of pay. Public-sector staff would get a €500 gross Christmas bonus from 2027.[S1]"
      },
      {
        "group": "Parents of children born in Greece",
        "effect": "From 1 January 2027 a parent could open a children's investment account (Α.Ε.Λ.Α.) before the child turns two, with the state matching up to €1,200 a year.[S1]"
      }
    ],
    "action": "Nothing changes yet: this is a draft in public consultation, and it may change before Parliament votes. Anyone can comment on opengov until 22:00 on 1 November 2026. Buyers tax resident outside the EU/EEA should note that, as drafted, the date of the final contract decides the rate.[S1]"
  },
  "status": {
    "checked": "2026-10-19",
    "legislation": {
      "name": "Draft bill on disposable income, savings and investment, with tax, pay, pension and social-policy provisions",
      "legalForce": "NotInForce"
    },
    "steps": [
      {
        "label": "Published for public consultation on opengov[S1]",
        "date": "2026-10-18",
        "done": true
      },
      {
        "label": "Public consultation closes at 22:00[S1]",
        "date": "2026-11-01",
        "done": false
      },
      {
        "label": "Tabled in the Hellenic Parliament[S2]",
        "when": "Not scheduled",
        "done": false
      },
      {
        "label": "Voted in Parliament (the ministry aims for November 2026)[S2]",
        "when": "Target: within November 2026",
        "done": false
      },
      {
        "label": "Published in the Government Gazette (ΦΕΚ); the 15% rate would apply to final contracts from 1 July 2027[S1]",
        "when": "Not scheduled",
        "done": false
      }
    ]
  },
  "deadlines": [
    {
      "date": "2026-11-01",
      "label": "Comments close on Greece's draft 2027 tax and benefits bill (opengov, 22:00)"
    },
    {
      "date": "2027-07-01",
      "label": "Proposed 15% transfer tax for home buyers tax resident outside the EU/EEA would start (draft)"
    }
  ],
  "glance": [
    "A draft bill would set a 15% transfer tax on homes bought from 1 July 2027 by individuals who are tax resident outside the EU/EEA, against 3% today.[S1][S4]",
    "By our reading of the draft, the test is tax residence, not citizenship, and there is no exemption for ομογενείς (people of Greek descent) or anyone else.[S1]",
    "Families with three or more children would pay no income tax on the first €20,000 from tax year 2027; the draft is open for comments until 1 November 2026.[S1]"
  ],
  "checks": [
    {
      "verdict": "corrected",
      "claim": "Mononews's headline said the birth allowance rises by up to €1,000.[S26]",
      "finding": "The draft raises the fourth-child allowance by €1,000, but by our calculation the fifth child gets €2,000 more (€3,500 to €5,500) and the sixth €3,000 more. The body of Mononews's article gives the right amounts, €5,500 and €6,500.[S1][S8][S26]"
    },
    {
      "verdict": "missing",
      "claim": "In September 2026 Newmoney quoted Deputy Finance Minister Dimitris Markopoulos as saying that ομογενείς and long-term residents would be exempt from the 15%; Naftemporiki said only that it would apply to a 'citizen of a third country' (our translation).[S14][S29]",
      "finding": "The draft's test is tax residence outside the EU/EEA, not citizenship. Article 16 contains no exemption for ομογενείς, long-term residents or anyone else, and no explanatory memorandum has been published to explain the change.[S1]"
    },
    {
      "verdict": "confirmed",
      "claim": "The ministry's release says the transfer tax on homes rises from 1/7/2027 for individuals who are not tax residents of the EU and the EEA.[S2]",
      "finding": "Article 16 sets 15% for a natural person who is tax resident outside the EU/EEA when the liability arises, and article 48 applies it to final contracts from 1 July 2027.[S1]"
    },
    {
      "verdict": "confirmed",
      "claim": "The draft extends the ENFIA exemption for main homes in small settlements.[S2]",
      "finding": "From 2027 it is a full exemption, already in law for settlements of up to 1,500 people; the draft raises the limit to 2,000, and 2,200 in Western Macedonia.[S1][S5]"
    }
  ],
  "unknowns": [
    "Whether the government meant to drop the exemption for ομογενείς described in September, and why it moved from citizenship to tax residence. No explanatory memorandum has been published.",
    "How a buyer's tax residence at the time the tax liability arises will be proved at the notary: a foreign tax-residence certificate, the buyer's status in ΑΑΔΕ's records, or a ministerial decision still to come.",
    "How the rule treats people who are tax resident in two countries under a tax treaty, and US citizens living in Greece who are also taxed by the US.",
    "Whether 'buying a home' covers part shares, bare ownership, homes under construction, or commercial buildings converted into homes (a Golden Visa route).",
    "Whether the full abolition of the business levy in Attica in tax year 2028, given by the ministry, is in the bill text.",
    "Whether the long-let exemption will run beyond 31 December 2027; in September the ministry spoke of lets from 2027 to 2030.",
    "When the bill will be tabled and voted. The ministry says only 'within November'.",
    "Whether children born abroad to parents living in Greece can have a children's investment account."
  ],
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    {
      "id": "S25",
      "publisher": "Newsit",
      "title": "Σε δημόσια διαβούλευση το νομοσχέδιο με τα μέτρα της ΔΕΘ που εφαρμόζονται το 2026 και το 2027",
      "date": "2026-10-18",
      "language": "el",
      "official": false,
      "url": "https://www.newsit.gr/oikonomia/finance/se-dimosia-diavouleysi-to-nomosxedio-me-ta-metra-tis-deth-pou-efarmozontai-to-2026-kai-to-2027/4801405/",
      "archive": "https://web.archive.org/web/20261019081113/https://www.newsit.gr/oikonomia/finance/se-dimosia-diavouleysi-to-nomosxedio-me-ta-metra-tis-deth-pou-efarmozontai-to-2026-kai-to-2027/4801405/"
    },
    {
      "id": "S26",
      "publisher": "Mononews",
      "title": "Επίδομα γέννησης: Αυξήσεις έως 1.000 ευρώ και αναδρομικά για παιδιά που γεννήθηκαν από το 2026",
      "date": "2026-10-19",
      "language": "el",
      "official": false,
      "url": "https://www.mononews.gr/oikonomia/epidoma-gennisis-afxiseis-eos-1-000-evro-kai-anadromika-gia-paidia-pou-gennithikan-apo-to-2026",
      "archive": "https://web.archive.org/web/20261019075314/https://www.mononews.gr/oikonomia/epidoma-gennisis-afxiseis-eos-1-000-evro-kai-anadromika-gia-paidia-pou-gennithikan-apo-to-2026"
    },
    {
      "id": "S27",
      "publisher": "EFTA",
      "title": "EEA Agreement",
      "date": null,
      "language": "en",
      "official": false,
      "url": "https://www.efta.int/eea",
      "archive": null
    },
    {
      "id": "S28",
      "publisher": "European Union",
      "title": "EU countries",
      "date": null,
      "language": "en",
      "official": true,
      "url": "https://european-union.europa.eu/principles-countries-history/eu-countries_en",
      "archive": "https://web.archive.org/web/20261019081223/https://european-union.europa.eu/principles-countries-history/eu-countries_en"
    },
    {
      "id": "S29",
      "publisher": "Ναυτεμπορική (Naftemporiki)",
      "title": "ΔΕΘ 2026: Στεγαστικό – «Σπίτι μου 3» με 2 δισ. ευρώ, στο 15% ο φόρος για αγοραστές εκτός Ε.Ε.",
      "date": null,
      "language": "el",
      "official": false,
      "url": "https://www.naftemporiki.gr/finance/economy/2157707/deth-2026-stegastiko-spiti-moy-3-me-2-dis-eyro-sto-15-o-foros-gia-agorastes-ektos-e-e/",
      "archive": "https://web.archive.org/web/20261019081402/https://www.naftemporiki.gr/finance/economy/2157707/deth-2026-stegastiko-spiti-moy-3-me-2-dis-eyro-sto-15-o-foros-gia-agorastes-ektos-e-e/"
    }
  ],
  "greekPassages": [
    {
      "id": "transfer-15",
      "source": "S1",
      "where": "Article 16 (new paragraph 1Α of article 27, Property Tax Code)",
      "greek": "1Α. Κατά παρέκκλιση της παρ. 1, σε περίπτωση αγοράς κατοικίας από φυσικό πρόσωπο που, κατά τον χρόνο γένεσης της φορολογικής υποχρέωσης, είναι φορολογικός κάτοικος χώρας εκτός της Ευρωπαϊκής Ένωσης και του Ευρωπαϊκού Οικονομικού Χώρου, ο φόρος μεταβίβασης υπολογίζεται σε δεκαπέντε τοις εκατό (15%) επί της φορολογητέας αξίας της κατοικίας.",
      "translation": "1A. By way of derogation from paragraph 1, where a home is bought by a natural person who, at the time the tax liability arises, is a tax resident of a country outside the European Union and the European Economic Area, the transfer tax is calculated at fifteen per cent (15%) of the taxable value of the home."
    },
    {
      "id": "three-children",
      "source": "S1",
      "where": "Article 4 (amending article 15 of the Income Tax Code)",
      "greek": "γ) Ο φορολογικός συντελεστής των δύο πρώτων κλιμακίων της περ. α) για φορολογούμενους με τρία (3) ή περισσότερα εξαρτώμενα τέκνα είναι μηδέν (0).",
      "translation": "(c) The tax rate of the first two bands of point (a) for taxpayers with three (3) or more dependent children is zero (0)."
    },
    {
      "id": "sept-citizen",
      "source": "S29",
      "where": "Report on the September 2026 announcements",
      "greek": "Ο φόρος μεταβίβασης αυξάνεται από 3% σε 15% όταν ο αγοραστής είναι πολίτης τρίτης χώρας",
      "translation": "The transfer tax rises from 3% to 15% when the buyer is a citizen of a third country"
    }
  ],
  "redlines": [
    {
      "id": "current-vs-draft",
      "title": "Four rules: current law against the draft bill",
      "before": "Current law (codified texts on Taxheaven)",
      "after": "Draft bill in consultation, 18 October 2026",
      "method": "by our comparison; our translation of the Greek texts",
      "sections": [
        {
          "label": "Transfer tax on a home (Property Tax Code, article 27)",
          "text": "The tax is three per cent (3%).{+ Where a home is bought by an individual who is tax resident outside the EU and the EEA when the tax liability arises, the tax is fifteen per cent (15%) of the home's taxable value.+}[S4][S1]"
        },
        {
          "label": "Income tax, three children (Income Tax Code, article 15)",
          "text": "On €10,000–20,000: 18% with one child, 16% with two[-, 9% with three-]. The rate of the first two bands for taxpayers with [-four (4)-]{+three (3)+} or more dependent children is zero (0).[S3][S1]"
        },
        {
          "label": "ENFIA exemption (Property Tax Code, article 10)",
          "text": "From 2027, main homes in settlements of up to [-1,500-]{+2,000+} inhabitants are exempt[-; 1,700 in Western Macedonia, Evros and border municipalities-]{+; 2,200 in Western Macedonia+}.[S5][S1]"
        },
        {
          "label": "Birth allowance (law 4659/2020)",
          "text": "[-€3,500 for the fourth and every later child-]{+€4,500 for the fourth child, plus €1,000 cumulatively for each later child+}.[S8][S1]"
        }
      ],
      "notes": [
        {
          "who": "Ministry of National Economy and Finance",
          "text": "Says 87,000 of the 152,000 three-child taxpayers above the tax-free threshold will pay less.[S2]"
        },
        {
          "who": "Ministry of National Economy and Finance",
          "text": "Says the wider ENFIA exemption adds 131 settlements and about 62,000 owners.[S2]"
        }
      ]
    }
  ],
  "corrections": [],
  "tags": [
    "tax",
    "property",
    "transfer tax",
    "ENFIA",
    "birth allowance",
    "diaspora",
    "budget 2027"
  ]
}