Important: This guide describes the general process as it stands in November 2026.
The rules change often and every property is different.
The final list of documents for your contract is set by the notary.
1. The process in 7 steps
- Offer and agreement on price and key terms.
- Preliminary contract and deposit.
Usually 5–10% of the price.
If the seller withdraws, they generally repay the deposit twice over. - Due diligence by the buyer's lawyer and engineer: title, encumbrances, permits, unauthorised works.
Usually 2–6 weeks. - Seller gathers certificates (see below).
- Transfer tax declared and paid online via AADE's myPROPERTY platform, through the notary.
- Final contract signed before the notary.
- Registration at the Land Registry (Ktimatologio), filed electronically by the notary.
A straightforward transaction usually takes 2–4 months in total.
Inherited, commercial or complicated properties take longer.
2. What the seller needs
| Document | What it shows | Where from |
|---|---|---|
| Title deed | How the property was acquired (purchase, gift, inheritance, etc.) and that it was registered. | Your records, Land Registry or mortgage registry |
| Land Registry certificate, cadastral sheet and plan extract (KAEK) | Who is the registered owner, the boundaries and any encumbrances. | Online at ktimatologio.gr |
| Electronic Building Identity (ΗΤΚ) | That the building or unit as it stands matches its permits. For ordinary buildings and apartments it must be attached to the contract. | Engineer, via the Technical Chamber (TEE) |
| Engineer's certificate (Law 4495/2017) | That there are no unauthorised works, or that they have been regularised. Also required for plots. Valid 2 months, so it's issued close to signing. | Engineer, online |
| Energy performance certificate (ΠΕΑ) | The energy rating. Valid 10 years. Exemptions include stand-alone buildings under 50 m² and parking spaces. | Energy inspector |
| ENFIA property-tax certificate | That the property was declared on the seller's E9 for the past 5 years (6 including the current year, once that year's ENFIA is issued). | Online via TAXISnet |
| Tax clearance | That the seller has no overdue tax debts, or that they're settled from the price. | Online from AADE |
| Municipal property-fee (ΤΑΠ) certificate | That no municipal property fee is owed. | The municipality |
| Social-security clearance | That nothing is owed to e-EFKA. Required in some cases, mainly businesses and self-employed sellers. The notary will tell you whether it applies. | Online from e-EFKA |
Areas where the Land Registry isn't complete.
The Ktimatologio now covers almost the whole country, but in areas that only recently went live or aren't complete, checks are still made in the old mortgage registry books (certificates of ownership, encumbrances and non-claim).
Inherited or gifted property.
Since 2026 it can be sold before the inheritance or gift tax certificate is issued, provided the declarations are filed together and the notary withholds the tax.
3. Extra for commercial property
- Leases.
If the property is leased, the lease continues with the new owner. - Tourist accommodation: operating notification and MHTE number.
For main tourist accommodation, the former GNTO (EOT) operating licence has been replaced by a notification.
The new operator files a new or updated notification. - Fire safety and other operating permits, depending on size and type.
- Electronic Building Identity: tourist accommodation over 300 m² also has a stand-alone obligation to issue one, with a deadline of 1 February 2028, regardless of any sale.
- Deal structure: property or company?
See our guide to commercial property.
4. What the buyer needs and pays
Prerequisites
- Greek tax number (AFM), including for foreign buyers.
- A bank account: the payment method is stated in the contract.
Taxes and costs
- Transfer tax of 3.09% (3% plus a 3% municipal surcharge on the tax), on the higher of the price and the objective (tax) value.
Paid before signing. - 24% VAT on new builds: suspended until 31/12/2026 for qualifying properties, so the buyer pays transfer tax instead of VAT.
- Notary: a sliding-scale fee on the value, plus VAT.
- Land Registry: proportional and fixed registration fees.
- Lawyer: not mandatory since 2014, but recommended for title checks, especially on commercial property.
- Buyer's engineer: an independent check of permits, the building identity and unauthorised works.
Small cost, real protection.
Ask the notary for an all-in quote before the preliminary contract.
Fees and charges change and vary case by case.
Golden Visa
Since 2024 the investment thresholds are €800,000 in Attica, Thessaloniki, Mykonos, Santorini and islands with over 3,100 residents, and €400,000 elsewhere, in a single property of at least 120 m².
The €250,000 threshold applies only to converting commercial space to residential or restoring a listed building.
The property may not be let short-term.
5. What changed in 2024–2026
- Transfer-tax declarations are now filed only online, via myPROPERTY.
- New Golden Visa thresholds (Law 5100/2024).
- Regularisation of unauthorised works in categories 1–4 extended to 31/03/2028.
- Law 5293/2026: inherited property can be sold before the tax certificate; no new topographic plan in Land Registry areas when boundaries are unchanged; the notary as a “one-stop shop” (awaiting a ministerial decision to take effect).
- New Land Registry fees from January 2026.
Pending (November 2026): a bill before Parliament would, among other things, extend the VAT suspension on new builds to 31/12/2027 and raise transfer tax to 15% from 1/7/2027 for home purchases by individuals tax-resident outside the EU/EEA, with exemptions.
It does not apply until it is passed and published in the Government Gazette.
We'll update this guide.
Selling or buying commercial property?
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This article is for information only and is not legal, tax or technical advice.
Information is current as of the update date.
For your situation, consult a notary, lawyer, accountant and engineer.