How to sell property in Greece as a non-resident 2026

The Greek tax number and fiscal representative a non-resident needs, the clearances the notary will not skip, who pays the agent and the notary, why the capital gains tax pause ends on 31 December 2026, and what selling a golden-visa home does to the permit.

In brief

To sell a Greek property as a non-resident you need a Greek tax number (AFM), usually a fiscal representative, and a set of clearances the notary will not skip: ENFIA and tax clearance, an energy performance certificate and cadastre extracts. Sources put the total seller costs at 6-10% of the price (one source, unclear what it includes) and the agent commission at 2-4% plus 24% VAT shared between the sides; the transfer tax of about 3% is paid by the buyer. One guide says a sale takes around six weeks from an accepted offer. Capital gains tax on individuals (15%) is described as suspended until 31 December 2026, and we found nothing that says it is extended. If the property backs a golden visa, selling it can end the permit. Based on search summaries in November 2026; unconfirmed points are marked in the text.

The tax number and the fiscal representative

Every seller needs a Greek tax number, the AFM, per one source. A non-resident seller is also described as having to appoint a fiscal representative in Greece to handle the tax obligations connected with the sale; holding an AFM alone does not make you a Greek tax resident. The application starts through your AFM account on the myAADE platform or through the representative. Two agent guides say this, so treat it as usual practice and ask the Greek notary or lawyer who will do the deed to confirm it for your case.

For signing, the usual route for an owner abroad is a power of attorney given to a lawyer or a family member, drawn before a notary and apostilled under the Hague Convention if it is made outside Greece. The search did not return a source for this step, so confirm the form with the Greek notary before you pay for apostilles.

The documents the notary will ask for

The notary will not proceed without the clearances. From the agent guides and a general guide to selling in Greece, the usual set is:

The title deed and the cadastre extracts, so the notary can check the chain of title and that the property is registered correctly.
The ENFIA clearance certificate from the tax authority (AADE). One source says it confirms that ENFIA has been paid for the previous five years; another says the instalments for the current year must be paid in full, even those not yet due, before completion.
A tax clearance certificate and a municipal property tax certificate.
The energy performance certificate. It is mandatory for every transfer, valid for 10 years and costs EUR 100-300 according to one guide, which also says it needs a physical inspection and cannot be obtained remotely, a point to plan for if you are abroad.
The Electronic Building ID, which one guide says has been mandatory for all transfers since 2022.
Your AFM and identification.

All these figures come from agency guides, not from an official page, so ask the notary which documents they want and in what form.

Agent and costs

Sources most often put the commission at 2-4% plus 24% VAT, shared between the sides; they disagree on who pays how much (1-2% each side plus VAT, or about 4% on the seller). Greek law treats the agent as a mediator for both sides, and each side pays the agent who represents it. The transfer tax of about 3% is paid by the buyer, and several sources say the notary and registration fees are the buyer's too, with notary estimates ranging from 0.65-0.80% plus VAT to about 2%. For the seller, one source gives total costs of 6-10% of the price, and we cannot tell what it includes, so use it only as a rough warning that agent, clearances and tax add up. One outlier (7-30% commission) did not match anything else and was ignored.

Offer, deposit and deed

A preliminary agreement and a deposit are usual before the final deed, and the final deed is signed before a notary and registered in the cadastre. The search did not return the specifics of Greek deposit mechanics (the amount, what happens if either side withdraws), so ask the notary and read the preliminary agreement line by line before you sign: it is the document that binds you. If you have a mortgage, the bank must release it before the buyer gets a clean title, and the procedure and timing are another question for the notary and the bank.

How long it takes

One guide says a sale takes around six weeks from an accepted offer to completion. That does not include the time to find a buyer, to prepare clearances (the energy certificate needs a physical visit) and to arrange a power of attorney abroad, so plan for longer if you are not in Greece.

Tax in brief

Capital gains tax on the sale of property by individuals in Greece is 15%, but sources say it is suspended until 31 December 2026; one source ties the pause to article 90 of Law 5162/2024. We found no report that it is extended beyond 2026, and one guide even says it was reactivated in 2025, which the other sources do not support, so treat that as a conflicting report and check with the tax authority. The pause is described as applying to individuals who make not more than two property transactions in any two-year period and who do not trade property as a business. A sale in 2027 may therefore face a different regime. Whatever the Greek rule, you may owe tax where you live, and a double-taxation agreement may reduce the overlap. The full explanation is in our article on capital gains tax on the sale of Greek property; read it before setting the date of the deed.

If the property backs a golden visa

If you hold a Greek residence permit based on a property purchase, selling that property can end the permit. One law-firm answer says selling it without first replacing it with another of similar value leads to automatic revocation and gives EUR 250,000 as the minimum replacement; another source says there is no risk for the first five years until the permit is evaluated for renewal. The sources disagree on timing and we cannot resolve it, so assume the strict reading until the migration authority or a lawyer says otherwise. Renewal is every five years, depends on keeping the qualifying investment, and one report says an application should be filed no later than two months before the permit expires. In 2026 the press reported a crackdown on golden-visa abuses, with a EUR 50,000 fine for the owner or holder in some cases, and a proposal by the opposition party PASOK to end the real estate route and extend the short-let ban to existing holders; that is a proposal, not law. See our articles on the Greek golden visa and, if you bought a ruin or a village house, on stone-house restoration.

Getting the money out

Plan three things. How the buyer pays you: normally by bank transfer at or before the deed, ideally to an account in your name; ask the notary how the payment is traced and how long it takes. What your bank will ask: the deed, the tax declaration or proof of the tax position, and the documents showing how the property was bought. Our articles on bank checks and on repatriating money explain what banks usually want. And the rules of the country you send the money to.

For holders of a Russian passport who remain Russian currency residents, the Russian currency-control rules apply to the money in addition to the Greek ones. A May 2026 report says individuals may now send up to USD 50,000 abroad, an older article says the sale of real estate was not on the list of cases where proceeds can be credited directly to a foreign account, and a law firm warns of frozen special accounts. We could not confirm these rules against the Bank of Russia or the law, so check them with a currency-control lawyer before the deed, and do not assume the same for a Belarusian, Kazakh or Ukrainian passport. We found no source on how Greek banks treat sale proceeds for a seller from a sanctions-affected jurisdiction, so ask your bank in advance what it will accept.

Common mistakes

Starting without an AFM or a fiscal representative and discovering it when the notary asks.
Ordering the energy certificate late, although it needs a physical inspection.
Ignoring unpaid ENFIA of earlier years or of the current year, which blocks the clearance.
Not agreeing in writing who pays the agent and how much.
Choosing the date of the deed in 2027 without checking the capital gains tax position.
Selling a golden-visa property without a replacement plan and without asking the migration authority.
Moving the money without a bank pre-check and a currency-control opinion when the passport or the residence is from a sanctions-affected country.

Step by step with approximate timing

Weeks 0-2: get the AFM, appoint the fiscal representative if the notary says it is needed, collect the title deed and cadastre extracts, order the energy certificate and the clearances, choose the agent and agree the commission in writing.
Weeks 2-8: list, receive the offer, sign the preliminary agreement and take the deposit. Prepare a power of attorney now if you will not attend.
Weeks 8-10: the notary checks the title and the clearances. One guide gives about six weeks from the accepted offer to completion.
The day of the deed: the payment, the deed, the registration. Agree in advance how the money reaches you.
After the deed: file the Greek tax declaration if it is due and the declaration in your country of residence; keep the documents for the bank.

This article is general information, not tax or legal advice. Rules change, and the 2026 tax position in particular should be checked with the tax authority or a Greek tax adviser.

Related guides

FAQ

Do I need a Greek tax number to sell? Yes, every seller needs an AFM according to our source, and a non-resident usually appoints a fiscal representative. Ask the Greek notary or lawyer to confirm for your case.

Is there capital gains tax when I sell in Greece? The 15% tax on individuals is described as suspended until 31 December 2026, with conditions, and we found no extension. Check with the tax authority, and check the tax in your country of residence.

Who pays the agent and the notary? Sources say the agent commission is 2-4% plus 24% VAT and is split between the sides in different ways, while the notary and registration fees are usually the buyer's. Agree your share in writing.

How long does a sale take? One guide says around six weeks from an accepted offer, but the energy certificate, the clearances and a power of attorney from abroad can add time.

Can I sell the property that gave me a golden visa? Selling it without a replacement may end the residence permit according to a law-firm answer, and the timing is disputed. Ask the migration authority or a lawyer before you list it.

How to sell property in Greece as a foreign owner: ENFIA clearance, energy certificate, fiscal representative, golden visa and getting the money out