Greek property and Golden Visa law in 2026: a dated tracker of changes

At a glance: what applies now

Dates to keep in the calendar

• 31 December 2026

  the 24% VAT suspension on new builds, the capital gains tax suspension and the current term of the short-term rental freeze in central Athens expire unless extended

• spring 2027

  national elections in Greece: the final rules depend on the legislation Parliament passes

• 1 July 2027

  the date named for the 15% transfer tax on buyers from outside the EU (no bill yet)

Change log

Newest first. The date is when the rule took effect or was announced.

1. September 2026Announced, not law

   Transfer tax of 15% for buyers from outside the EU

   At the Thessaloniki fair the Prime Minister announced that the transfer tax on homes would rise from 3% to 15% for individuals from outside the EU and the EEA (15.45% with the municipal surcharge, against 3.09%). 1 January 2027 was named first, then 1 July 2027. Greek citizens, the diaspora, EU and EEA citizens and long-term residents are exempt; companies, commercial premises and land are outside it. No bill had been tabled by 23 October 2026, and no exemption for the Golden Visa has been announced.

   For a buyer: Until a law passes, deeds are taxed at 3.09%. The tax arises when the notarial deed is signed, not at reservation. If you plan to buy in 2027, ask your lawyer how deals started before the date will be treated. More: what is known about the 15% tax.

   Sources: IMI Daily

2. September 2026Announced, not law

   Extension of the short-term rental freeze in central Athens to the end of 2027

   At the Thessaloniki fair it was announced that the freeze on new short-term rental registrations in the first three districts of Athens and the first district of Thessaloniki would be extended to the end of 2027. The current term ends on 31 December 2026. We found no final legal act.

   For a buyer: If you buy a flat in those districts to let short-term, assume you cannot get a new registration, and the previous owner's registration does not pass to you. For a Golden Visa flat short-term letting is prohibited in any case. More: short-term rental rules.

   Sources: To Vima

3. March 2026Disputed

   Challenge to the short-term rental freeze before the Council of State

   The short-term accommodation association STAMA, with a private owner, filed a petition with the Council of State to annul the freeze. It targets the earlier extension, and its status against the extension for 2027 is unclear.

   For a buyer: The outcome is unknown: do not build a purchase case on the freeze being lifted.

   Sources: bnbnews.gr

4. February 2026In force

   Law 5275/2026: changes to the Migration Code

   The law took effect in February 2026 and reorganised parts of the migration procedures. According to reviews it left the Golden Visa thresholds unchanged; from 5 February 2026 digital nomads need a national D visa. Sources differ on which Golden Visa rules they credit to this law.

   For a buyer: Check which law a guide cites: many pages mix up Laws 5100/2024 and 5275/2026. More: the new immigration law.

   Sources: Ways to Europe

5. 1 January 2026In force

   New rental income tax scale

   Law 5246/2025: for individuals 15% up to €12,000, 25% to €24,000, 35% to €36,000 and 45% above. Sources differ on the top limit: €35,000 or €36,000. The scale applies to rent received in 2026; the tax is paid with the 2027 return.

   For a buyer: Work out the net yield after tax: the ROI calculator.

   Sources: Protothema

6. 1 January 2026In force

   Cash rent payments end

   From 1 January 2026 rent has to be paid through a bank or electronic payments; a cash payment is not accepted.

   For a buyer: To let a flat you need a Greek tax number and a bank account: how to get an AFM.

   Sources: To Vima

7. 2026In force

   The change of use must be complete before the application

   According to the ministry's 2026 clarifications, as reviews report them, on the €250,000 route the change of use of the building must be complete and certified before the Golden Visa application is filed. We have not seen the text of the clarification itself.

   For a buyer: If you buy an off-plan project on the €250,000 route, check when the change of use will be registered. More: the €250,000 route.

   Sources: IBA

8. December 2025In force

   Startup Golden Visa from €250,000

   A residence permit for an investment of €250,000 or more in a startup on the Elevate Greece platform. As described, the investor's stake is at most 33%, the funds come from abroad and the permit gives no right to work in Greece. Sources differ on details: check the ministry's page.

   For a buyer: A route without buying property, so the transfer tax on homes does not touch it. More: the startup visa.

   Sources: Greek City Times

9. December 2025In force, expires

   Suspension of 24% VAT on new builds until 31 December 2026

   Article 12 of Law 5246/2025 extended the VAT suspension on sales of homes under construction to the end of 2026: instead of 24% VAT the buyer pays the transfer tax (3.09%). The developer chooses per project. One report says the government plans to extend it by another year; we found no confirmation.

   For a buyer: Ask the developer whether the suspension applies to your project and by which date the deed must be signed. After 31 December, without an extension, new builds may carry 24% VAT. More: off-plan purchases.

   Sources: Protothema, VATupdate

10. December 2025In force, expires

    Suspension of capital gains tax on property sales until 31 December 2026

    Capital gains tax on property sales by individuals is suspended until the end of 2026. Sources give different legal bases (Article 90 of Law 5162/2024, or an extension by Law 5246/2025). The suspension covers individuals, not companies; frequent sales (more than two deals in two years) may fall outside it. We found nothing on an extension into 2027.

    For a buyer: If you sell a Golden Visa property or plan an exit, remember the tax may return from 2027. More: selling a Golden Visa property.

    Sources: Elxis

11. 1 September 2024In force

    Law 5100/2024: three Golden Visa thresholds and a ban on short-term letting

    Article 64 amended Article 100 of the Migration Code: €800,000 in Attica, Thessaloniki, Mykonos, Santorini and islands with more than 3,100 residents, €400,000 elsewhere (at least 120 m² of main areas), and €250,000 for converted non-residential property (change of use after 5 April 2024) and the restoration of a listed building. Short-term letting of the property is prohibited: a €50,000 fine and loss of the permit. One report says an April 2026 clarification limits the ban to lets under 60 days without services; it is not confirmed.

    For a buyer: The level is decided by the area and the type of property, not by the price: find your threshold. A table and examples: thresholds and the 120 m² rule.

    Sources: IBA

How we keep the tracker

We include only what the sources we read confirm, and name them on each entry. Some sources are consultancy and law-firm blogs and they differ on details; then we say what differs. This page does not replace the text of the law and is not legal advice: confirm current rules with a Greek lawyer or on the ministry's site.

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