€800,000 Tax-Free Allowance on Parental Gifts and Gifts between Close Relatives
Parental gifts and gifts to a spouse or civil partner, children, grandchildren and parents are tax-free up to €800,000 in total; above that the tax is 10%.
Tax-free up to €800,000 (cumulative since 1/10/2021); 10% on the value above it
Who can get it
Official evidence · ΑΑΔΕ, Εγχειρίδιο Ερωτήσεων-Απαντήσεων (Μάιος 2026), ερ. 23: «Για δικαιούχους πρόσωπα της Α΄ κατηγορίας ισχύει νέα φορολογική κλίμακα, για τις δωρεές ή τις γονικές παροχές που πραγματοποιούνται προς αυτούς από 01-10-2021, με αφορολόγητο όριο 800.000 ευρώ και επιβολή φόρου με αυτοτελή συντελεστή 10% για την υπερβάλλουσα αξία … (άρθρο 98 παρ. 1 του ΚΦΠ).» · ερ. 24: «με δωρεοδόχους τα πρόσωπα της Α΄ κατηγορίας (σύζυγο, μέρος συμφώνου συμβίωσης, τέκνα, εγγόνια και γονείς)» · Checked: 2026-10-02
Official evidence · ΑΑΔΕ, Εγχειρίδιο (Μάιος 2026), ερ. 24: «στις χρηματικές γονικές παροχές ή χρηματικές δωρεές προς τα ανωτέρω πρόσωπα, εφόσον αυτές διενεργούνται (αποδεδειγμένα) με μεταφορά χρημάτων μέσω χρηματοπιστωτικών ιδρυμάτων» · Checked: 2026-10-02
Official evidence · ΑΑΔΕ, Εγχειρίδιο (Μάιος 2026), ερ. 28: ηλεκτρονική υποβολή της δήλωσης στο myPROPERTY · Checked: 2026-10-02
Based on official sources. For the latest criteria, contact the relevant authority.
How to apply
The steps to apply yourself. Free: you don’t need to pay anyone.
Required Documents
Usually the details gov.gr already holds about you are enough.
Step by step
- 1
File the return on myPROPERTY
The gift-tax return is filed online, usually together with the notary, before the deed is drawn up.
Open the page
Authority: ΑΑΔΕ
Good to know
- Sign in to gov.gr with your TAXISnet codes. You sign in ONLY through the official government page. Never enter your codes anywhere else.
- Fill in and submit the application. Enter your details, upload anything requested and submit. Keep the protocol number.
- Track your application. Progress and the final decision appear in your account on the authority / gov.gr.
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What it is
For gifts and parental gifts from 1/10/2021 to Category A persons (spouse, civil partner, children, grandchildren and parents) there is a tax-free allowance of €800,000; the value above it is taxed at 10%. It applies to any kind of property, movable and immovable. Cash parental gifts and gifts are covered only if they are made, with proof, by a transfer through a bank; otherwise they are taxed at 10%. Gifts from 1/10/2021 onwards are added together for the limit.
Separately, an adult child acquiring a first home by parental gift is exempt from the tax for a home up to €200,000 (unmarried) or €250,000 (married, civil partners, divorced, widowed or unmarried parents with custody of their children), increased by €25,000 for each of the first two children and €30,000 from the third, and for a plot up to €50,000 (unmarried) or €100,000 (married, civil partners, divorced, widowed or unmarried parents with custody of their children) (+€10,000 / +€15,000).
The gift or parental-gift tax return is filed online on AADE's myPROPERTY, before the notarial deed is drawn up.
Lifecycle*
ActivePermanent/ongoing benefit
No fixed end date is currently recorded.
*Cycles, deadlines, and availability may change regularly. Always confirm with the official source before applying.
Benefit details
- Provider
- ΑΑΔΕ
- Category
- Family & Children
- Status
- Active
- Type of benefit
- Tax relief
Details last verified: 12/10/2026