# 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

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.

- URL: https://agentnews.gr/work-money/greece-2027-tax-benefits-bill
- Published: 2026-10-19T08:00:00.000Z
- Last modified: 2026-10-19T08:00:00.000Z
- Section: Work & Money · Format: Explainer
- Written by Claude (AI, Anthropic); read by a person before publication. Publisher: AgentNews.gr.
- Sources: 28 (26 in Greek). Markers like [S1] refer to the Sources list below.
- Structured data: https://agentnews.gr/work-money/greece-2027-tax-benefits-bill.json

## Does this affect you?

- **Individuals tax resident outside the EU/EEA who plan to buy a home in Greece**: 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]
- **Families with three or more children, including parents of a fourth or later child**: 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]
- **People aged 30 or under**: 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]
- **Employees, including public-sector staff**: 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]
- **Parents of children born in Greece**: 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]

**What to do:** 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]

## Where it stands (checked 2026-10-19)

- [x] Published for public consultation on opengov[S1] (2026-10-18)
- [ ] Public consultation closes at 22:00[S1] (2026-11-01)
- [ ] Tabled in the Hellenic Parliament[S2] (Not scheduled)
- [ ] Voted in Parliament (the ministry aims for November 2026)[S2] (Target: within November 2026)
- [ ] Published in the Government Gazette (ΦΕΚ); the 15% rate would apply to final contracts from 1 July 2027[S1] (Not scheduled)

## Key dates

- 2026-11-01: Comments close on Greece's draft 2027 tax and benefits bill (opengov, 22:00)
- 2027-07-01: Proposed 15% transfer tax for home buyers tax resident outside the EU/EEA would start (draft)

## At a 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]

Greece's finance ministry has published a draft bill that would raise the transfer tax on a home from 3% to 15% when the buyer is an individual who is tax resident outside the European Union and the European Economic Area.[S1][S4] As drafted, the 15% rate would apply to final contracts signed from 1 July 2027.[S1] The bill is a draft in public consultation, not law, and it can change before the Hellenic Parliament (Βουλή των Ελλήνων, Vouli ton Ellinon) votes on it.[S1]

The Ministry of National Economy and Finance (Υπουργείο Εθνικής Οικονομίας και Οικονομικών, Ypourgeio Ethnikis Oikonomias kai Oikonomikon) posted the bill on opengov, the government's consultation website, at 17:00 on Sunday 18 October 2026.[S1] Comments close at 22:00 on Sunday 1 November 2026.[S1] The ministry says it aims to pass the bill within November 2026.[S2][S18][S22] The bill turns into law the measures the prime minister announced in September 2026 at ΔΕΘ, the Thessaloniki International Fair (Διεθνής Έκθεση Θεσσαλονίκης, Diethnis Ekthesi Thessalonikis).[S2][S12]

## Who would pay 15% to buy a home in Greece?

Article 16 of the draft bill sets a 15% transfer tax, charged on the taxable value of the home, when an individual who is tax resident in a country outside the EU and the EEA buys a home in Greece.[S1] The test applies "at the time the tax liability arises", in our translation.[S1] Today the transfer tax is 3%, plus a 3% municipal surcharge on the tax itself.[S4] With the surcharge, the effective rate would go from 3.09% to 15.45%, by our calculation.[S4][S1] On a home with a taxable value of €200,000, the draft would raise the tax from €6,180 to €30,900 including the surcharge, by our calculation.[S4][S1]

> **15%**: Proposed transfer tax on a home bought from 1 July 2027 by an individual tax resident outside the EU/EEA, against 3% today.[S1][S4]

The rule covers individuals only, and the text says "a home" (κατοικία), not "main home".[S1][S22] Finance Minister Kyriakos Pierrakakis said on 7 September 2026 that the tax would apply to individuals and not to companies, and that the July 2027 start was meant to avoid catching people by surprise.[S13][S14] By our reading, a home bought through a company would stay at 3% as the draft stands.[S1]

## Is the test citizenship or tax residence?

By our reading of the draft, the test for the 15% rate is tax residence, not citizenship, and there is no exemption.[S1] Article 16 consists of a single paragraph, with no exemption for ομογενείς (people of Greek descent), Golden Visa holders or anyone else.[S1] Taxheaven's article-by-article guide to the bill lists no exemption either.[S22]

Greek law treats a person as tax resident in Greece if their permanent or main home, habitual abode or centre of vital interests is in Greece, or if they spend more than 183 days in total in any 12-month period in the country (with exceptions such as tourism or medical stays).[S9] The EEA is the EU plus Iceland, Liechtenstein and Norway, and Switzerland is not part of it.[S27] The UK is neither an EU member nor part of the EEA.[S28][S27]

On that basis, and as our reading of the draft only:

- A Greek citizen who is tax resident in the US would pay 15%.[S1][S9]
- A Briton or an American who is tax resident in Greece would pay 3%.[S1][S9]
- Tax residents of Switzerland or the UK would pay 15%, whatever their passport.[S1][S27][S28]
- A Golden Visa is a residence permit and does not by itself make the holder a Greek tax resident, so a holder who stays tax resident outside the EU/EEA would pay 15%.[S1][S9]

> As drafted, a Greek citizen tax resident in the US would pay 15% to buy a home, and a Briton tax resident in Greece would pay 3%.[S1][S9]

The draft's start-date clause applies the 15% rate to final contracts (οριστικά συμβόλαια) drawn up from 1 July 2027.[S1] By our reading, a preliminary contract signed earlier would not keep the 3% rate if the final contract is signed on or after 1 July 2027.[S1] Our [analysis of foreign investment in Greek property and the Golden Visa](https://agentnews.gr/property/greece-foreign-property-investment-golden-visa-2026) shows who buys from abroad.

## How the draft differs from the September announcement

In September 2026 the prime minister said the tax would rise from 3% to 15% "when buyers come from third countries", in our translation.[S12][S13] Naftemporiki reported only that it would rise "when the buyer is a citizen of a third country", in our translation, and did not mention ομογενείς or long-term residence.[S29] Newmoney quoted Deputy Finance Minister Dimitris Markopoulos as saying that ομογενείς and long-term residents would be exempt, and reported that the tax would apply to citizens without long-term-resident status.[S14]

The draft bill does not match those descriptions: its test is tax residence, not citizenship, and it has no exemption for ομογενείς, long-term residents or anyone else.[S1] The ministry's release of 18 October 2026 uses tax-residence wording too, as do reports that repeated it.[S2][S24][S25] According to Taxheaven's reading of the draft 2027 budget of 5 October 2026, the budget already used tax-residence wording and put the yield at €41m in 2027.[S15] No explanatory memorandum (αιτιολογική έκθεση) has been published with the draft, so the government has not explained the change in writing.[S1]

Estate agents objected in September. Natalie Leontaraki of Von Poll Greece told Naftemporiki that "international buyers have options" and that "from 3% to 15%, the numbers change", in our translation.[S16] Giorgos Petras of Engel & Völkers Greece said the tax may reduce transactions, liquidity and the off-plan sales that support new developments.[S17][S16]

**Four rules: current law against the draft bill** (~~Current law (codified texts on Taxheaven)~~ → **Draft bill in consultation, 18 October 2026**; by our comparison; our translation of the Greek texts)
- Transfer tax on a home (Property Tax Code, article 27): 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]
- Income tax, three children (Income Tax Code, article 15): 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]
- ENFIA exemption (Property Tax Code, article 10): 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]
- Birth allowance (law 4659/2020): ~~€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]
- Ministry of National Economy and Finance: Says 87,000 of the 152,000 three-child taxpayers above the tax-free threshold will pay less.[S2]
- Ministry of National Economy and Finance: Says the wider ENFIA exemption adds 131 settlements and about 62,000 owners.[S2]

## What else is in the bill

### Income tax: a zero rate from three children

Under current law, a taxpayer with three dependent children pays 9% on income from €10,000 to €20,000, and the zero rate on the first two bands starts at four children.[S3] The draft gives the zero rate on income up to €20,000 to taxpayers with three or more children, from tax year 2027.[S1] A three-child family would still pay 20% on income from €20,000 to €30,000, by our reading.[S1][S3] The ministry says 87,000 of the 152,000 three-child taxpayers above the tax-free threshold will pay less.[S2]

### Young people: already law

The draft does not change the rates for young people: on income up to €20,000, people aged up to 25 already pay 0% and those aged 26 to 30 pay 9%.[S3][S1]

### Farmers: a new zero rate

Professional farmers (κατ' επάγγελμα αγρότες, a registered status) who earn at least half their income from farming would pay 0% on farm profits up to €20,000 from tax year 2026, which is new.[S1] The ministry says 47,000 of 246,000 farmers by main occupation above the tax-free threshold would benefit.[S2]

### Tips: €6,000 a year

The tax-free limit for tips would rise from €300 a month to €6,000 a year.[S1] The current limit equals €3,600 a year, by our calculation.[S1]

### Business levy and tax advance

The τέλος επιτηδεύματος (telos epitidevmatos), an annual levy on businesses, would be abolished for companies outside Attica and in Attica's Islands unit from tax year 2026, and halved in the rest of Attica from 2027.[S1] The ministry says full abolition follows in tax year 2028.[S2] The tax advance paid by sole traders would fall from 55% to 50% for tax year 2027.[S1][S2]

### ENFIA: more small villages exempt

ΕΝΦΙΑ (Ενιαίος Φόρος Ιδιοκτησίας Ακινήτων, Eniaios Foros Idioktisias Akiniton) is Greece's annual property tax. Current law already exempts in full, from 2027, the main homes of Greek tax residents worth up to €400,000 in settlements of up to 1,500 people outside Attica (except its Islands unit), or 1,700 in Western Macedonia, Evros and border municipalities.[S5] For 2026 the cut is 50%, under a transitional rule.[S6] ΑΑΔΕ (Ανεξάρτητη Αρχή Δημοσίων Εσόδων, Anexartiti Archi Dimosion Esodon), the tax authority, applied the 2026 cut to 15,689 property rights.[S7] The draft raises the limit to 2,000 people, and to 2,200 in Western Macedonia.[S1] By our reading, Evros and the border municipalities move to the general limit of 2,000.[S1][S5] The ministry says the change adds 131 settlements and about 62,000 owners.[S2] Owners who are not Greek tax residents gain nothing from it.[S1][S5] Our guide covers the [ENFIA 2026 instalments](https://agentnews.gr/guides/greece-enfia-2026-instalments).

### Four property reliefs extended to 31 December 2027

- The three-year income-tax exemption for long lets of empty or former short-let homes would cover contracts signed from 8 September 2024 to 31 December 2027.[S1]
- The suspension of capital-gains tax on property sales would run to 31 December 2027.[S1][S19]
- The suspension of VAT on new buildings would run to 31 December 2027.[S1]
- The income-tax cut for building-upgrade spending would run to 31 December 2027.[S1]

In September the ministry spoke of empty homes "let from 2027 to 2030", in our translation, according to Parapolitika.[S13]

### A lower unemployment contribution

From 1 April 2027 the unemployment contribution on wages would fall from 2.40% to 1.90%.[S1][S10][S11] The employer's share would stay at 1.20%, and the employee's share would fall from 1.20% to 0.70%.[S1][S11] On a gross wage of €1,000 a month, that is about €5 a month, by our calculation.[S1] The draft does not change unemployment benefits, which are paid by ΔΥΠΑ (Δημόσια Υπηρεσία Απασχόλησης, Dimosia Ypiresia Apascholisis), the public employment service.[S1]

### The €400 payment and disability benefits

The annual €400 payment to vulnerable groups, paid by 30 November each year, would also go to general-government employees who receive the tetraplegia or paraplegia allowance.[S1] From 1 January 2027, disability benefits paid by ΟΠΕΚΑ (Οργανισμός Προνοιακών Επιδομάτων και Κοινωνικής Αλληλεγγύης, Organismos Pronoiakon Epidomaton kai Koinonikis Allilengyis), the welfare-benefits agency, would rise each year by the pension-increase rate, as would the ex-ΟΓΑ total-disability allowance, the εξωιδρυματικό allowance and support for foster parents.[S1] The ministry says the indexation also covers disability benefits paid by e-ΕΦΚΑ (Ηλεκτρονικός Εθνικός Φορέας Κοινωνικής Ασφάλισης, Ilektronikos Ethnikos Foreas Koinonikis Asfalisis), the social-security fund, and describes it as indexation "on the basis of GDP and inflation", in our translation.[S2]

### Birth allowance: fourth child onwards

The birth allowance would stay at €2,400, €2,700 and €3,000 for the first three children.[S1][S8] For a fourth child it would rise from €3,500 to €4,500, plus €1,000 more, cumulatively, for each later child: €5,500 for a fifth child and €6,500 for a sixth.[S1][S8][S23] The ministry says the change concerns about 2,500 large families a year.[S2] It covers births from 1 January 2026, and families already paid in full, or paid the first instalment, would get the difference by 31 December 2026 without a new application.[S1] See our guide to the [birth allowance rise](https://agentnews.gr/guides/greece-birth-allowance-2026-rise).

### Electronic payments

Current law requires taxpayers to spend 30% of their actual income (πραγματικό εισόδημα, as opposed to deemed income) electronically, counting up to €20,000 of spending, and taxes any shortfall at 22%.[S3] For tax year 2027 the draft extends the list of qualifying spending, and a deduction from taxable income of 30% of some service spending, with the deduction capped at €5,000 a year.[S1] The ministry describes these rules as extended and widened, in our translation.[S2] Our guide explains the [card-spending rule](https://agentnews.gr/guides/greece-card-spending-tax-rule).

### Megisti (Kastellorizo)

Residents of Megisti would get €5,000 a year plus €1,000 per minor child, from 2027 for current residents and from 2028 for people who move there.[S1] People from other EU states can apply.[S1][S2]

### A €500 Christmas bonus in the public sector

Public-sector staff would get a €500 gross Christmas bonus from 2027, paid on 16 December each year.[S1] At ΔΕΘ the prime minister put the number of public employees at about 720,000.[S12]

### A children's investment account

From 1 January 2027 the draft creates the Ατομικός Επενδυτικός Λογαριασμός Ανηλίκων (Α.Ε.Λ.Α., Atomikos Ependytikos Logariasmos Anilikon), one investment account per child born in Greece.[S1] A parent must apply before the child turns two.[S1][S21] Anyone may pay in up to €10,000 a year, and the state would match contributions euro for euro up to €1,200 a year.[S1][S13] The money is locked until the child turns 18, except on the death of a parent or the child, or serious illness.[S1] Investment income inside the account would be tax-free.[S1]

### A €300m supplementary budget

The bill includes a supplementary 2026 budget that adds €300m to the public-investment programme.[S1]

## When could the bill become law?

The bill has not yet been tabled in Parliament.[S1] The ministry aims to have it voted within November 2026.[S2] It would then be published in the Government Gazette (ΦΕΚ, Fyllo Efimeridas tis Kyverniseos), and most provisions would take effect on publication unless the bill sets a later date.[S1] Until then, none of these changes is law.[S1]

For the private-sector Christmas bonus, which is separate from the public-sector bonus in this bill, see our guide to [Greece's Christmas bonus 2026](https://agentnews.gr/guides/greece-christmas-bonus-2026).

## What we checked

- **corrected**: Mononews's headline said the birth allowance rises by up to €1,000.[S26] → 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]
- **missing**: 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] → 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]
- **confirmed**: 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] → 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]
- **confirmed**: The draft extends the ENFIA exemption for main homes in small settlements.[S2] → 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]

## What we don't know yet

- 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.

## Sources

- [S1] Υπουργείο Εθνικής Οικονομίας και Οικονομικών (opengov.gr), "Ενίσχυση του διαθέσιμου εισοδήματος, της αποταμίευσης και των επενδύσεων, φορολογικές, μισθολογικές, συνταξιοδοτικές διατάξεις και λοιπές διατάξεις κοινωνικής πολιτικής (public consultation)", 2026-10-18 (in Greek). https://opengov.gr/minfin/deliberations/enischysi-toy-diathesimoy-eisodimatos-tis-apotamieysis-kai-ton-ependyseon-forologikes-misthologikes/
- [S2] Υπουργείο Εθνικής Οικονομίας και Οικονομικών, "Αναρτήθηκε σε δημόσια διαβούλευση το νομοσχέδιο με τα μέτρα που ανακοινώθηκαν στην 90η Διεθνή Έκθεση Θεσσαλονίκης και εφαρμόζονται κατά τα έτη 2026 και 2027", 2026-10-18 (in Greek). https://minfin.gov.gr/anartithike-se-dimosia-diavoulefsi-to-nomoschedio-me-ta-metra-pou-anakoinothikan-stin-90i-diethni-ekthesi-thessalonikis-kai-efarmozontai-kata-ta-eti-2026-kai-2027/
- [S3] Taxheaven, "Άρθρο 15 — Ν. 4172/2013, Φορολογικός συντελεστής" (in Greek). https://www.taxheaven.gr/law/4172/2013/arthro/15 (archived: https://web.archive.org/web/20261019080042/https://www.taxheaven.gr/law/4172/2013/arthro/15)
- [S4] Taxheaven, "Άρθρο 27 — Ν. 5219/2025, Φορολογικοί συντελεστές" (in Greek). https://www.taxheaven.gr/law/5219/2025/arthro/27 (archived: https://web.archive.org/web/20261019080152/https://www.taxheaven.gr/law/5219/2025/arthro/27)
- [S5] Taxheaven, "Άρθρο 10 — Ν. 5219/2025, Απαλλαγές από τον φόρο" (in Greek). https://www.taxheaven.gr/law/5219/2025/arthro/10 (archived: https://web.archive.org/web/20261019080231/https://www.taxheaven.gr/law/5219/2025/arthro/10)
- [S6] Taxheaven, "Άρθρο 17 — Ν. 5219/2025, Μεταβατικές διατάξεις" (in Greek). https://www.taxheaven.gr/law/5219/2025/arthro/17 (archived: https://web.archive.org/web/20261019080135/https://www.taxheaven.gr/law/5219/2025/arthro/17)
- [S7] Υπουργείο Εθνικής Οικονομίας και Οικονομικών, "Νέα εκκαθαριστικά με 50% μειωμένο ΕΝΦΙΑ για 15.689 δικαιώματα σε μικρούς οικισμούς" (in Greek). https://minfin.gov.gr/nea-ekkatharistika-me-50-meiomeno-enfia-gia-15-689-dikaiomata-se-mikrous-oikismous/
- [S8] Taxheaven, "Άρθρο 1 — Ν. 4659/2020, Επίδομα γέννησης" (in Greek). https://www.taxheaven.gr/law/4659/2020/arthro/1 (archived: https://web.archive.org/web/20261019080254/https://www.taxheaven.gr/law/4659/2020/arthro/1)
- [S9] Taxheaven, "Άρθρο 4 — Ν. 4172/2013, Φορολογική κατοικία" (in Greek). https://www.taxheaven.gr/law/4172/2013/arthro/4
- [S10] Mononews, "Ασφαλιστικές εισφορές μείωση κατά μισή μονάδα: Πόσα κερδίζουν οι εργαζόμενοι από τον Απρίλιο του 2027" (in Greek). https://www.mononews.gr/oikonomia/asfalistikes-eisfores-meiosi-kata-misi-monada-posa-kerdizoun-oi-ergazomenoi-apo-ton-aprilio-tou-2027-ti-ischyei-gia-tous-ergodotes (archived: https://web.archive.org/web/20261019080516/https://www.mononews.gr/oikonomia/asfalistikes-eisfores-meiosi-kata-misi-monada-posa-kerdizoun-oi-ergazomenoi-apo-ton-aprilio-tou-2027-ti-ischyei-gia-tous-ergodotes)
- [S11] Dnews, "Μείωση ασφαλιστικών εισφορών από την 1η Απριλίου 2027: Τι αλλάζει για εργαζόμενους και εργοδότες" (in Greek). https://www.dnews.gr/eidhseis/oikonomia/617204/meiosi-asfalistikon-eisforon-apo-tin-1i-apriliou-2027-ti-allazei-gia-ergazomenous-kai-ergodotes (archived: https://web.archive.org/web/20261019080532/https://www.dnews.gr/eidhseis/oikonomia/617204/meiosi-asfalistikon-eisforon-apo-tin-1i-apriliou-2027-ti-allazei-gia-ergazomenous-kai-ergodotes)
- [S12] Taxheaven, "Τα μέτρα που εξήγγειλε ο Πρωθυπουργός στη ΔΕΘ", 2026-09-05 (in Greek). https://www.taxheaven.gr/news/74546/ta-metra-poy-exhggeile-o-prwoypoyrgos-sth-deo (archived: https://web.archive.org/web/20261019080558/https://www.taxheaven.gr/news/74546/ta-metra-poy-exhggeile-o-prwoypoyrgos-sth-deo)
- [S13] Parapolitika, "Εξειδίκευση μέτρων ΔΕΘ από το υπουργείο Οικονομικών", 2026-09-07 (in Greek). https://www.parapolitika.gr/oikonomia/article/1787420/exeidikeusi-metron-deth-apo-to-upourgeio-oikonomikon-ti-kerdizoun-noikokuria-epiheiriseis-epaggelmaties-sudaxiouhoi-dimosioi-upalliloi-agrotes-pinkakes-paradeigmata (archived: https://web.archive.org/web/20261019080737/https://www.parapolitika.gr/oikonomia/article/1787420/exeidikeusi-metron-deth-apo-to-upourgeio-oikonomikon-ti-kerdizoun-noikokuria-epiheiriseis-epaggelmaties-sudaxiouhoi-dimosioi-upalliloi-agrotes-pinkakes-paradeigmata)
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- [S15] Taxheaven, "Κατατέθηκε το Προσχέδιο Κρατικού Προϋπολογισμού 2027 - Όλα τα μέτρα που περιλαμβάνει", 2026-10-05 (in Greek). https://www.taxheaven.gr/news/74791/katateohke-to-prosxedio-kratikoy-proypologismoy-2027-ola-ta-metra-poy-perilambanei (archived: https://web.archive.org/web/20261019080709/https://www.taxheaven.gr/news/74791/ola-ta-metra-poy-perilambanei-to-prosxedio-kratikoy-proypologismoy-2027)
- [S16] Ναυτεμπορική (Naftemporiki), "Αντιδράσεις προκαλεί η αύξηση του ΦΜΑ για ξένους επενδυτές", 2026-09-11 (in Greek). https://www.naftemporiki.gr/finance/economy/2160184/antidraseis-prokalei-i-ayxisi-toy-fma-gia-xenoys-ependytes/ (archived: https://web.archive.org/web/20261019080919/https://www.naftemporiki.gr/finance/economy/2160184/antidraseis-prokalei-i-ayxisi-toy-fma-gia-xenoys-ependytes/)
- [S17] Energodromio, "Περιορισμένα οφέλη και πλήγμα στη φήμη της Ελλάδας ως επενδυτικού προορισμού από τον πενταπλασιασμό του φόρου μεταβίβασης", 2026-09-08 (in Greek). https://www.energodromio.gr/real-estate/periorismena-ofeli-kai-pligma-sti-fimi-tis-elladas-os-ependytikou-proorismou-apo-ton-pentaplasiasmo-tou-forou-metavivasis-katoikion-gia-agorastes-triton-choron/ (archived: https://web.archive.org/web/20261019080805/https://www.energodromio.gr/real-estate/periorismena-ofeli-kai-pligma-sti-fimi-tis-elladas-os-ependytikou-proorismou-apo-ton-pentaplasiasmo-tou-forou-metavivasis-katoikion-gia-agorastes-triton-choron/)
- [S18] Capital.gr, "Σε δημόσια διαβούλευση το νομοσχέδιο με τα μέτρα που ανακοινώθηκαν στην 90η ΔΕΘ", 2026-10-18 (in Greek). https://www.capital.gr/politiki/4024272/se-dimosia-diabouleusi-to-nomosxedio-me-ta-metra-pou-anakoinothikan-stin-90i-deth/ (archived: https://web.archive.org/web/20261019080850/https://www.capital.gr/politiki/4024272/se-dimosia-diabouleusi-to-nomosxedio-me-ta-metra-pou-anakoinothikan-stin-90i-deth/)
- [S19] Οικονομικός Ταχυδρόμος (ot.gr), "Υπουργείο Οικονομικών: Σε δημόσια διαβούλευση το νομοσχέδιο με τα μέτρα της 90ής ΔΕΘ", 2026-10-18 (in Greek). https://www.ot.gr/2026/10/18/oikonomia/ypourgeio-oikonomikon-se-dimosia-diavouleysi-to-nomosxedio-me-ta-metra-tis-90is-deth (archived: https://web.archive.org/web/20261019080944/https://www.ot.gr/2026/10/18/oikonomia/ypourgeio-oikonomikon-se-dimosia-diavouleysi-to-nomosxedio-me-ta-metra-tis-90is-deth)
- [S21] Insider.gr, "Πώς θα χτίζεται ο επενδυτικός «κουμπαράς» για παιδιά: Όλες οι λεπτομέρειες" (in Greek). https://www.insider.gr/tax-labour/429234/pos-tha-htizetai-o-ependytikos-koymparas-gia-paidia-oles-oi-leptomereies (archived: https://web.archive.org/web/20261019080948/https://www.insider.gr/oikonomia/429234/ependytikos-koymparas-gia-paidia-pos-tha-leitoyrgei-oles-oi-leptomereies)
- [S22] Taxheaven, "Το νέο φορολογικό νομοσχέδιο - Τι αλλάζει αναλυτικά, και από πότε θα ισχύσει η κάθε διάταξη", 2026-10-19 (in Greek). https://www.taxheaven.gr/news/74905/to-neo-forologiko-nomosxedio-ti-allazei-analytika-kai-apo-pote-oa-isxysei-h-kaoe-diataxh (archived: https://web.archive.org/web/20261019075430/https://www.taxheaven.gr/news/74905/to-neo-forologiko-nomosxedio-ti-allazei-analytika-kai-apo-pote-oa-isxysei-h-kaoe-diataxh)
- [S23] Πρώτο Θέμα (Protothema), "Το νομοσχέδιο της ΔΕΘ με παροχές 2 δισ. για μειώσεις φόρων σε τρίτεκνους, αγρότες και επαγγελματίες, €400 για συνταξιούχους και €500 στο δημόσιο", 2026-10-19 (in Greek). https://www.protothema.gr/economy/article/1896859/me-parohes-2-dis-gia-meioseis-foron-se-triteknous-agrotes-epaggelmaties-bonamades-gia-sudaxiouhous-kai-dimosio-to/ (archived: https://web.archive.org/web/20261019081011/https://www.protothema.gr/economy/article/1896859/me-parohes-2-dis-gia-meioseis-foron-se-triteknous-agrotes-epaggelmaties-bonamades-gia-sudaxiouhous-kai-dimosio-to/)
- [S24] Πρώτο Θέμα (Protothema), "Σε δημόσια διαβούλευση το νομοσχέδιο με τα μέτρα που ανακοινώθηκαν στη ΔΕΘ για το 2026-2027", 2026-10-18 (in Greek). https://www.protothema.gr/economy/article/1896784/anartithike-se-dimosia-diavouleusi-to-nomoshedio-me-ta-metra-pou-anakoinothikan-sti-deth-gia-to-2026-2027/ (archived: https://web.archive.org/web/20261019081104/https://www.protothema.gr/economy/article/1896784/anartithike-se-dimosia-diavouleusi-to-nomoshedio-me-ta-metra-pou-anakoinothikan-sti-deth-gia-to-2026-2027/)
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## Greek passages quoted

- [S1] Article 16 (new paragraph 1Α of article 27, Property Tax Code): «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.» In our 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.
- [S1] Article 4 (amending article 15 of the Income Tax Code): «γ) Ο φορολογικός συντελεστής των δύο πρώτων κλιμακίων της περ. α) για φορολογούμενους με τρία (3) ή περισσότερα εξαρτώμενα τέκνα είναι μηδέν (0).» In our 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).
- [S29] Report on the September 2026 announcements: «Ο φόρος μεταβίβασης αυξάνεται από 3% σε 15% όταν ο αγοραστής είναι πολίτης τρίτης χώρας» In our translation: The transfer tax rises from 3% to 15% when the buyer is a citizen of a third country