Last updated 14 October 2026. By Demetre E. Katsouris, Managing Partner, Katsouris Law Firm.
The short answer: the government has said the 15% transfer tax for non-EU individuals buying homes will start on 1 July 2027. No bill has been published, so the trigger is not yet defined, but the safe assumption is that the date of the final notarial deed decides. A deed cannot be signed until roughly twenty items are in place across three parties. On a clean resale they take two to four months; on a new build, as long as the building takes. Anyone starting in spring 2027 is gambling. Anyone starting now is not.
The buyer’s side
| Item | How long | Notes |
|---|---|---|
| Greek tax number (AFM) | 1–2 weeks | Obtainable by a lawyer under power of attorney |
| Power of attorney | 2–6 weeks | Signed at a Greek consulate or before a foreign notary with apostille and translation; consular appointments are the delay |
| Greek bank account or documented transfer route | 4–8 weeks for an account | The price must reach the seller through the banking system with the transfer recorded in the deed |
| Source-of-funds file | Ongoing | Bank statements, sale proceeds, salary records; the Greek bank and, for a Golden Visa, the Ministry will ask |
| Decision on how title is held | Before the preliminary agreement | Own name, joint with an EU spouse, or company; see our separate articles |
| Proof of Greek descent or long-term residence, if claiming an exemption | Months, if documents are abroad | Birth, marriage and citizenship records from Greek registries; start now |
The seller’s side
| Item | How long | Notes |
|---|---|---|
| Tax clearance | Days, if no debts | Months, if debts must be settled or arranged |
| ENFIA certificate for the last five years | Days | Requires correct E9 declarations for all five years |
| Municipal clearance | 1–3 weeks | Confirms no municipal charges outstanding |
| Social-security clearance | 1–3 weeks | Where the seller has or had a business |
| Mortgage release, if any | 2–6 weeks | The bank’s release deed is signed at or before completion |
| Inheritance completed, if the seller inherited | Months | A seller who is not yet registered owner cannot sign |
The property’s side
| Item | How long | Notes |
|---|---|---|
| Title search at Land Registry and Cadastre | 1–2 weeks | Covers the chain of previous owners |
| Engineer’s certificate of lawful construction | 1 week clean; 1–3 months if works must be legalised | The item that most often stops a deal |
| Electronic building identity | 2–4 weeks | Longer where plans must be redrawn |
| Energy performance certificate | Days | Required for marketing and for the deed |
| Horizontal-property deed and regulation | On file, or months for a new building | A new build cannot close until it exists |
| Cadastre record correct | Days to years | “Unknown owner”, wrong area or wrong share must be corrected first |
The deed itself
Transfer tax is declared electronically and paid before signing; the notary will not proceed without the receipt. The declaration, the payment, the notary’s draft, and the parties’ or attorneys’ attendance are the last week. Registration at the Cadastre follows within days and completes the transfer.
Three timetables
Clean resale, buyer organised. Instruction in November 2026, preliminary agreement in December, deed in February 2027. Comfortable.
Resale with an inheritance on the seller’s side, or unpermitted works. Instruction now, seller’s inheritance or legalisation through the winter, deed in April or May 2027. Achievable, with no slack.
New build with completion promised for “summer 2027”. The deed cannot be signed before the building has its completion certificate and horizontal-property deed. If the developer’s own date is June 2027, the buyer should assume July. The preliminary agreement must say who bears the tax difference if the date slips, and the buyer should consider a unit that is further along.
What to put in the preliminary agreement now
A long-stop date for the deed before 1 July 2027; a provision that if the deed cannot be signed by that date through no fault of the buyer, the buyer may withdraw with the deposit returned, or the price is reduced by the tax difference; the seller’s obligation to deliver the engineer’s documents by a fixed date; and, for a new build, the developer’s confirmation of the VAT election and the completion schedule.
What is not yet known
Whether the law will protect pre-contracts signed before it takes effect; how “Greek descent” and “long-term resident” will be defined; whether the measure will apply at the deed date or earlier. We will update this page when the bill is published. Until then, the checklist above is the part a buyer controls.
Frequently asked questions
I am British and my wife is Irish. Can we buy in her name? The announced measure turns on the buyer’s citizenship. Title in an EU spouse’s name, or in joint names, changes the analysis and has consequences for the couple’s own arrangements. Take advice before the preliminary agreement.
I hold a Greek long-term residence permit. Am I exempt? The ministry has said long-term residents are. The definition will be in the bill.
Can I pay the deposit now and the balance in 2028? You can, but the deed, and therefore the tax, would fall in 2028. The deposit does not fix the rate.
This article is general information, not legal advice; it reflects the position as announced on the date above and may change.
If you are a non-EU buyer with a purchase in mind, send us the property and your passport details and we will tell you whether a deed before 1 July 2027 is realistic: info@katslaw.eu or +30 210 8982 864.
