Special Tax Duty on properties

April 4, 2018

From 2010, legal entities, who have full legal ownership or rights in rem on properties within Greek territory, are subject to an annual tax of 15% on their value, as long as they do not fall under any exceptions.

In general, all legal entities liable to this special tax are obliged to submit the Special Tax return, and all the limited liability entities where in their scope as per their article of association is included the purchase, the management, the investment and property business, regardless whether they are subject to this Special Tax.

This tax return is submitted by 20 May of each year.