First-Home Transfer Tax Exemption
Purchase of full ownership of a home or building plot by a married person or an adult unmarried person, provided that the buyer/spouse/minor children do not have another home or plot that meets their housing needs. Eligible: Greek citizens, ethnic Greeks (from Albania/Turkey/the former USSR), EU/EEA citizens, recognised refugees, long-term resident third-country nationals, holders of a second-generation residence permit. Permanent residence in Greece, or settling in Greece within 2 years of the purchase.
House: unmarried up to EUR200,000 (67%+ disability up to EUR250,000); married up to EUR250,000 (67%+ disability up to EUR275,000), +EUR25,000 per first two children, +EUR30,000 for the third and each subsequent child. Plot: unmarried up to EUR50,000, married up to EUR100,000, +EUR10,000/+EUR15,000 per child.
Who can get it
Official evidence · Ν.1078/1980· Ν.4251/2014 (Κώδικας Μετανάστευσης) · Checked: 2026-09-26
Official evidence · ΑΑΔΕ, Φόρος Μεταβίβασης Ακινήτων: «Απαλλάσσονται από τον φόρο μεταβίβασης ακινήτου οι συμβάσεις αγοράς εξ ολοκλήρου και κατά πλήρη κυριότητα κατοικίας ή οικοπέδου από έγγαμο ή ενήλικο άγαμο» · Checked: 2026-09-30
Official evidence · ΑΑΔΕ, Φόρος Μεταβίβασης Ακινήτων: «Δικαιούχοι της απαλλαγής είναι Έλληνες, ομογενείς από Αλβανία, Τουρκία και χώρες της πρώην Σοβιετικής Ένωσης, πολίτες των κρατών-μελών της Ευρωπαϊκής Ένωσης και του Ευρωπαϊκού Οικονομικού Χώρου, αναγνωρισμένοι πρόσφυγες καθώς επίσης πολίτες τρίτων χωρών που απολαύουν του καθεστώτος του επί μακρόν διαμένοντος στην Ελλάδα και πολίτες τρίτων χωρών που κατέχουν άδεια διαμονής στην Ελλάδα δεύτερης γενιάς» (ν. 1078/1980, ν. 4251/2014) · Checked: 2026-10-12
Official evidence · ΑΑΔΕ, Φόρος Μεταβίβασης Ακινήτων: «εφόσον ο αγοραστής ή ο σύζυγος ή οποιοδήποτε από τα ανήλικα τέκνα του δεν έχει δικαίωμα πλήρους κυριότητας ή επικαρπίας ή οίκησης σε κατοικία ή σε ιδανικό μερίδιο αυτής που πληροί τις στεγαστικές ανάγκες της οικογένειάς του» (ν. 1078/1980) · Checked: 2026-10-10
Official evidence · ΑΑΔΕ, Φόρος Μεταβίβασης Ακινήτων: «απαιτείται ο αγοραστής να κατοικεί μόνιμα στην Ελλάδα ή προτίθεται να εγκατασταθεί σε αυτήν εντός προθεσμίας δύο ετών από την αγορά» (ν. 1078/1980) · Checked: 2026-10-01
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
Sign in to gov.gr with your TAXISnet codes
You sign in ONLY through the official government page. Never enter your codes anywhere else.
- 2
Open the application service
Go to the official pageAuthority: ΑΑΔΕ
- 3
Fill in and submit the application
Enter your details, upload anything requested and submit. Keep the protocol number.
- 4
Track your application
Progress and the final decision appear in your account on the authority / gov.gr.
Indicative guide — the application and final decision are made by the competent authority.
Indicative results — not an official assessment.
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What it is
Purchase of full ownership of a home or building plot by a married person or an adult unmarried person, provided that the buyer/spouse/minor children do not have another home or plot that meets their housing needs. Eligible: Greek citizens, ethnic Greeks (from Albania/Turkey/the former USSR), EU/EEA citizens, recognised refugees, long-term resident third-country nationals, holders of a second-generation residence permit. Permanent residence in Greece, or settling in Greece within 2 years of the purchase.
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
- Taxes & Debts
- Status
- Active
- Type of benefit
- Tax relief
Details last verified: 12/10/2026