Rules, sources and check dates
Everything the calculators use is listed here: rule identifier, official source, status and the date it was last checked.
No rule has been verified by a human yet. The status stays "unverified" until it is checked against the official source.
Unverified rules in this version: 140
income-tax-bands
Income tax on short-term rental income
The Article 40(4) scale of Law 4172/2013 for tax years 2025 and 2026, plus the 5% statutory expense deduction of Article 39(3)(a).
Status: unverifiedLast checked: 24 October 2026v1.0.0
Rule
art40-4-scale
ν. 4172/2013, άρθρο 40 παρ. 4
Income from immovable property is taxed separately on a banded scale: 15% up to €12,000, 25% on €12,000.01–24,000 (from tax year 2026), 35% on €24,000.01–36,000 and 45% above €36,000. Tax is computed band by band, not at a single flat rate.
SourceLast checked: 24 October 2026
art39-3a-deduction
ν. 4172/2013, άρθρο 39 παρ. 3 περ. α'
Where the lessor is a natural person, 5% is deducted for repair, maintenance, renovation or other fixed and operating costs of the property. It is a flat statutory allowance, not a deduction of actual expenses.
SourceLast checked: 24 October 2026
art39-5-bank-payment
ν. 4172/2013, άρθρο 39 παρ. 5
Rent must be settled through a bank account of the lessor declared to AADE. If that condition is not met, the 5% deduction does not apply. This calculator does not check that condition.
SourceLast checked: 24 October 2026
art39a-1-two-properties
ν. 4172/2013, άρθρο 39Α παρ. 1
Income of a natural person from the short-term rental of up to two properties, let furnished with no services other than bed linen, is income from immovable property taxed on the Article 40(4) scale.
SourceLast checked: 24 October 2026
art39a-1-three-properties
ν. 4172/2013, άρθρο 39Α παρ. 1, τελευταίο εδάφιο
Where a natural person lets three or more properties short-term, the income is treated as business income. A different framework applies (books, expenses, VAT) rather than the Article 40(4) scale.
SourceLast checked: 24 October 2026
Sources
- Income categories and income taxation in GreeceΑΑΔΕ / AADE
- Law 4172/2013, Article 39 — Income from immovable propertyTaxheaven (κείμενο νόμου)
- Law 4172/2013, Article 40 — Tax rate on income from capitalTaxheaven (κείμενο νόμου)
- Law 5246/2025, Article 8 — Reform of the immovable property income tax scaleTaxheaven (κείμενο νόμου)
- Law 5073/2023, Article 27 — Income from short-term rental (Article 39A)Taxheaven (κείμενο νόμου)
Known conflicts
The upper limit of the 35% band appears as €35,000 in one source and €36,000 in another.
band-35k-vs-36k
Value: 35,000 €aade.gr
AADE's page (updated 12 May 2025) shows €12,001–35,000 at 35% and 45% above €35,000.
Value: 36,000 €taxheaven.gr
Law 5246/2025 (Article 8) sets, from tax year 2026, bands of €12,000.01–24,000 at 25% and €24,000.01–36,000 at 35%.
Choice: 35,000 €
The calculation uses the 2025 scale, which produces the higher tax, until the applicable scale is verified. The 2026 scale is shown alongside for comparison.
tourist-fee
Climate crisis resilience fee (overnight stay fee)
A per-night, per-property fee with a high season from April to October and a low season from November to March. It is borne by the guest and remitted by the host through a monthly return.
Status: unverifiedLast checked: 24 October 2026v1.0.0
Rule
art53-1a-high-season
ν. 4389/2016, άρθρο 53 παρ. 1Α περ. γ', όπως τροποποιήθηκε με το άρθρο 24 ν. 5162/2024
For properties let through short-term rental, the fee is €8 per night per property from April to October. If the property is a detached house over 80 m², the fee is €15.
SourceLast checked: 24 October 2026
art53-1b-low-season
ν. 4389/2016, άρθρο 53 παρ. 1Β περ. γ'
From November to March, the fee for a short-term rental is €2 per night per property, or €4 for a detached house over 80 m².
SourceLast checked: 24 October 2026
art53-2-guest-borne
ν. 4389/2016, άρθρο 53 παρ. 2
The fee is borne by the guest, collected with a dedicated receipt and paid to the tax authority through a monthly return by the last day of the following month. It is not subject to VAT.
SourceLast checked: 24 October 2026
Sources
- Law 5162/2024, Article 24 — Amendment of Article 53 of Law 4389/2016Taxheaven (κείμενο νόμου)
- Climate crisis resilience fee returnΑΑΔΕ / AADE
- Resilience fee: the new amounts for hotels and short-term rentalsΝαυτεμπορική
- The new resilience fee amounts for hotels and short-term rentals (16 Sep 2024)Taxheaven
Known conflicts
The high-season fee for a short-term rental appears as €8 or €10 per night.
high-season-8-vs-10
Value: 8 €taxheaven.gr
Article 53(1A)(c): €8 for short-term rental, €15 for a detached house over 80 m². Also confirmed by Naftemporiki's summary.
Value: 10 €taxheaven.gr
The €10 figure is the 4-star hotel rate in the same schedule and is repeated by secondary guides for short-term rentals. No primary source applies it to short-term rentals.
Choice: 10 €
€10 is used so the estimate does not understate the amount. The statutory €8 is shown in the result note.
str-penalty
Penalties for a short-term rental without an AMA number
The penalties of Article 111 of Law 4446/2016 for not registering in the Short-Term Rental Property Registry and for letting in an area where new registrations are suspended.
Status: unverifiedLast checked: 24 October 2026v1.0.0
Rule
art111-2-registration
ν. 4446/2016, άρθρο 111 παρ. 2 περ. α' και β'
The property manager must be registered in AADE's Short-Term Rental Property Registry and the registration number (AMA) must accompany the listing in a visible place on every platform and promotional medium. Registration is per property.
SourceLast checked: 24 October 2026
art111-5a-no-registration
ν. 4446/2016, άρθρο 111 παρ. 5 περ. α'
Failure to meet the paragraph 2 conditions carries a separate administrative fine per year equal to 50% of the gross revenue of the tax year in which the breach occurred, with a minimum of €5,000. The manager must comply within 15 calendar days of the finding. If a new breach is found within one year of the penalty decision, the fine is doubled.
SourceLast checked: 24 October 2026
art111-2a-athens-freeze
ν. 4446/2016, άρθρο 111 παρ. 2Α
From 1 January 2025 to 31 December 2025, first-time registration in the registry is not allowed for properties in the 1st, 2nd and 3rd municipal districts of the Municipality of Athens. Letting such a property short-term carries a fine of 50% of the income earned from 1 January 2025 until the audit, with a minimum of €20,000. On a further breach within the same tax year, the fine is the rent collected since the previous audit, with a minimum of €40,000. The suspension may be extended by joint ministerial decision.
SourceLast checked: 24 October 2026
art111-2b-thessaloniki-freeze
ν. 4446/2016, άρθρο 111 παρ. 2Β
From 1 July 2026 to 31 December 2026, first-time registration is not allowed for properties in the A municipal community of the Municipality of Thessaloniki, with the same penalty structure: 50% of income with a €20,000 minimum, and €40,000 on a further breach within the same tax year.
SourceLast checked: 24 October 2026
art111-5b-declaration
ν. 4446/2016, άρθρο 111 παρ. 5 περ. β' και γ'
Failing to file, or filing an inaccurate, short-term stay declaration carries a fine of twice the rent shown on the platform at the time of the audit. A late declaration carries a €100 fine. Neither is calculated here.
SourceLast checked: 24 October 2026
Sources
- Law 4446/2016, Article 111 — Short-term rental rulesTaxheaven (κείμενο νόμου)
- Short-Term Rental — Registry and declarationsΑΑΔΕ / AADE
- Short-Term Rental (English version)ΑΑΔΕ / AADE
Known conflicts
The non-registration penalty is described in some material as a flat €5,000 and in others as 50% of gross revenue with a €5,000 minimum.
flat-5000-vs-percentage
Value: 5,000 €aade.gr
An older, simplified description of the sanction, without the percentage.
Value: 50.00%taxheaven.gr
Article 111(5)(a): 50% of gross revenue, with a €5,000 minimum.
Choice: 50.00%
The calculator applies 50% of income and the €5,000 minimum, i.e. whichever amount is larger.
The Athens suspension on new registrations is stated in the statute to 31 December 2025, while an extension to 31 December 2026 is permitted.
athens-freeze-2026
Value: 31 December 2025taxheaven.gr
What Article 111(2A) expressly provides.
Value: 31 December 2026taxheaven.gr
Possible extension by joint ministerial decision; not confirmed as issued.
Choice: needs-manual-check
For a year outside the periods recorded in the data, the calculation does not guess: it returns "needs manual check" and links to the official sources.
enfia
ENFIA and short-term rental
ENFIA is an annual property tax and is not deductible from rental income. It does count as a real cost when calculating net return.
Status: unverifiedLast checked: 24 October 2026v1.0.0
Rule
enfia-not-deductible
ν. 4172/2013, άρθρο 39 παρ. 3
The list of deductible expenses in Article 39(3) does not include ENFIA. For natural persons taxed on the property scale, the only allowance is the 5% of paragraph 3(a). ENFIA does not reduce taxable income.
SourceLast checked: 24 October 2026
enfia-separate-annual-tax
ν. 4223/2013 (ΕΝΦΙΑ), όπως ισχύει
ENFIA is assessed by AADE from the E9 property data and is charged annually regardless of whether the property is let. This calculator does not compute ENFIA: it takes the amount you pay as an input.
SourceLast checked: 24 October 2026
Sources
- E9 declaration / ENFIAΑΑΔΕ / AADE
- Law 4172/2013, Article 39(3) — Deductible expensesTaxheaven (κείμενο νόμου)
Known conflicts
No conflicts have been recorded for this rule set.
building-permit
Small-scale permit and building identity costs
The public fees for a small-scale permit (ΕΕΔΜΚ) and the Building Identity (ΗΤΚ) are fixed and small. The large figure is the engineer's fee, which is freely agreed — so it is an input, not a price list. EFKA contributions are not estimated: they depend on the imputed workday tables per type of work.
Status: unverifiedLast checked: 24 October 2026v0.1.0
Rule
BP-01
ΥΑ ΥΠΕΝ/ΥΠΡΓ/48123/6983/2018, ΦΕΚ Β΄ 3136/31-07-2018
The electronic submission fee in e-Άδειες is €20 per application, before any discount.
SourceLast checked: 24 October 2026
BP-02
ΥΑ ΥΠΕΝ/ΥΠΡΓ/48123/6983/2018; Mitos procedure page
For a small-scale works approval the fee is discounted by 50%, i.e. €10 per application. The official procedure record shows a €10–20 range.
SourceLast checked: 24 October 2026
BP-03
ΥΑ ΥΠΕΝ/ΔΕΣΕΔΠ/117828/1338/2020, ΦΕΚ Β΄ 5447/09-12-2020
Issuing a Building Identity completeness certificate costs €20 per certificate. The register has operated since 1 February 2021.
SourceLast checked: 24 October 2026
BP-04
Ν. 3919/2011, άρθρο 2 παρ. 2(θ)
Mandatory minimum engineer fees have been abolished. The fee for the permit and for the Building Identity is freely agreed; there is no single statutory amount.
SourceLast checked: 24 October 2026
BP-05
Market pages: omichanikos.gr, myconstructor.gr, cityengineering.gr
Published office prices are quotes, not state fees. They differ in range and scope: some state VAT explicitly, others do not, and extras (files, visits, scaffolding) are charged separately.
SourceLast checked: 24 October 2026
BP-06
e-ΕΦΚΑ εγκύκλιοι 33/2023 and 38/2023
For building works the project owner is liable for contributions. They are computed from EFKA's imputed workday tables per type of work, not as a percentage of the budget. They are not part of engineer quotes unless stated.
SourceLast checked: 24 October 2026
BP-07
Coverage note for this calculator
The tool covers public fees and the engineer's fee. It does not compute EFKA contributions, withholdings on the works budget, studies, workers' insurance or VAT on materials.
SourceLast checked: 24 October 2026
Sources
- Ministerial decision ΥΠΕΝ/ΥΠΡΓ/48123/6983/2018 — electronic submission fees (Government Gazette B 3136/31-07-2018)ΕΛΙΝΥΑΕ
- Approval of small-scale building worksMitos — Εθνικό Μητρώο Διοικητικών Διαδικασιών
- Ministerial decision ΥΠΕΝ/ΔΕΣΕΔΠ/117828/1338/2020 — Building Identity fee (Government Gazette B 5447/09-12-2020)Taxheaven (κείμενο ΥΑ)
- Building Identity — who compiles it and howΠΟΜΙΔΑ
- Law 3919/2011, article 2(2)(θ) — abolition of minimum fees (Government Gazette A 32/02-03-2011)ΕΛΙΝΥΑΕ
- Small-scale works permit — service price pageomichanikos.gr
- Small-scale permit up to 100 m²MyConstructor
- Small-scale permits — cost rangeCity Engineering
- Insurance of building works — liable party and imputed workdayse-ΕΦΚΑ — Εγκύκλιος 33/2023
- Small-scale approvals and APD checks by EFKA officese-ΕΦΚΑ — Εγκύκλιος 38/2023
Known conflicts
Platform fee: €10 with the small-scale discount or €20 without it.
BP-C1
Value: 10mitos.gov.gr
With the 50% small-scale discount, as shown in the Mitos procedure.
Value: 20elinyae.gr
Base fee per application, before the discount. Several summaries quote it as the small-scale permit fee.
Choice: 20 €
The calculation uses €10 because the discount is stated explicitly, and shows €20 as the base fee without it.
Engineer fee: there is no statutory minimum, yet quotes range from €219 to €1,200.
BP-C2
Value: 219–300 + ΦΠΑomichanikos.gr
Advertised prices for a permit up to 100 m².
Value: 500–1.200cityengineering.gr
A per-case range, with VAT treatment unstated.
Value: 0 (no statutory minimum)elinyae.gr
Minimum fees were abolished by Law 3919/2011.
Choice: quote required
The tool does not pick a price: it asks for your quote and shows the published range as orientation.
Quotes sometimes state VAT and sometimes do not.
BP-C3
Value: χωρίς ΦΠΑomichanikos.gr
€220 + VAT and €219 + VAT.
Value: δεν ορίζεταιcityengineering.gr
The €500–1,200 range does not clarify VAT.
Choice: exclusive
The form asks whether the quote includes VAT and adds 24% only when it does not.
EFKA contributions are sometimes assumed to be inside the quote and sometimes not.
BP-C4
Value: δεν περιλαμβάνονταιomichanikos.gr
None of the published quotes reviewed mentions EFKA contributions.
Value: εξαρτάται από τις εργασίεςtaxheaven.gr
Workdays are set per type of work; there is no flat amount.
Choice: excluded
The tool shows "needs manual check" for EFKA instead of adding an amount.
divorce-cost
Cost of divorce
A consensual divorce is a notarial act, not a trial. The only fixed statutory figure found is the lawyer's fee for appearing at the act (€321 per lawyer, excluding VAT). Notary and registry costs vary and are given as a market range. For a contested divorce there is no verified statutory minimum, so the tool returns no figure.
Status: unverifiedLast checked: 24 October 2026v0.1.0
Rule
DV-01
ΑΚ 1441, όπως ισχύει μετά τον Ν. 4509/2017
A consensual divorce is dissolved by a notarial act, a copy of which is registered at the registry office of the marriage. No court judgment is issued.
SourceLast checked: 24 October 2026
DV-02
Παράρτημα ΙΙ Κώδικα Δικηγόρων, όπως συμπληρώθηκε με τον Ν. 4531/2018
The fee for a lawyer's appearance at the consensual divorce act is €321 per lawyer and excludes VAT.
SourceLast checked: 24 October 2026
DV-03
ΑΚ 1441· Κώδικας Δικηγόρων
Each spouse is represented by their own lawyer, so a consensual divorce carries two appearance fees. One fee does not cover the other spouse.
SourceLast checked: 24 October 2026
DV-04
Ν. 5144/2024, άρθρο 26
Legal fees carry the standard 24% VAT rate. Prices published by law firms sometimes include VAT and sometimes do not.
SourceLast checked: 24 October 2026
DV-05
Ν. 4111/2013, άρθρο 40 παρ. 16
The judicial stamp is 0.8% of the value of monetary claims above €200. It is not a flat fee per divorce application and does not apply to a claim that only seeks dissolution of the marriage.
SourceLast checked: 24 October 2026
DV-06
Κώδικας Δικηγόρων — αμοιβές κατ' αντιδικία
No verified, current statutory minimum specifically for a contested divorce was found. The fee depends on the procedural acts and hearings and is agreed with the lawyer, so contested cases are not costed here.
SourceLast checked: 24 October 2026
DV-07
Ν. 4640/2019, άρθρα 6 και 18· Υπουργείο Δικαιοσύνης
Mediation is not compulsory for divorce. If the parties choose it and there is no written agreement, the fee is €50 for the first session and at least €80 per following hour, shared between them.
SourceLast checked: 24 October 2026
DV-08
Συμβολαιογραφικός κώδικας — πάγια δικαιώματα
For the notarial act dissolving the marriage the notary receives fixed rights, and no stamp duty is charged on the act. The current amount is not published as a tariff, so it is an input.
SourceLast checked: 24 October 2026
DV-09
Ν. 3226/2004, όπως τροποποιήθηκε με τον Ν. 4274/2014
Low-income applicants can request legal aid covering a lawyer, bailiff or notary and exemption from certain court charges. Eligibility is decided by the competent court.
SourceLast checked: 24 October 2026
DV-10
Όρια κάλυψης αυτού του εργαλείου
Child support, custody, contact, property division and interim measures are not estimated: they depend on the facts and need their own legal assessment.
SourceLast checked: 24 October 2026
Sources
- Law 4509/2017 — new rules for consensual divorce (article 1441 Civil Code)Lawspot
- Cost of the advance-fee voucher in consensual divorces (Law 4531/2018)Lawspot
- Mediation FAQΥπουργείο Δικαιοσύνης — διαμεσολάβηση
- Law 4640/2019, article 18 — mediator's feeLawspot
- Judicial stamp — how it is calculatedΔικηγορικός Σύλλογος Σπάρτης
- Law 5144/2024, article 26 — VAT code, standard 24% ratee-nomothesia
- Consensual divorce: cost and expensesBouras Law
- Lawyer's fee in a consensual divorce — cost guideOikogeneiako.gr
- Legal aid — who qualifies and what it coversΕιρηνοδικείο Πατρών
Known conflicts
The €321 fee excludes VAT, while published totals often include VAT and vouchers.
DV-C1
Value: 321 € χωρίς ΦΠΑlawspot.gr
Per lawyer, for the appearance at the act.
Value: 900 € με ΦΠΑbouraslaw.gr
Advertised total: two lawyers and the notary, with VAT and vouchers.
Choice: με ΦΠΑ
The calculation shows the net amount, adds 24% and displays the gross total so it can be compared with quotes.
Judicial stamp: a flat fee or a percentage of monetary claims?
DV-C2
Value: 8‰ χρηματικών απαιτήσεωνdssparti.gr
Applies to a condemnatory monetary claim above €200.
Value: δεν ορίζεται για αίτημα λύσης γάμουarchive.opengov.gr
A divorce claim does not request a sum of money, so there is no base to apply the rate to.
Choice: δεν εφαρμόζεται
The tool does not add a stamp to a claim that only seeks dissolution, and states that monetary claims need a lawyer.
Notary: fixed rights with no published amount versus €150–300 in the market.
DV-C3
Value: πάγια δικαιώματα, ποσό μη δημοσιευμένοlawspot.gr
No stamp duty on the act; the current amount was not found as a tariff.
Value: 150–300oikogeneiako.gr
Range from a law-firm cost guide.
Choice: ο χρήστης δίνει το ποσό
The tool asks for the notary amount and shows the market range as orientation.
platform-commissions
Delivery platform commissions
There is no public rate card. The figures here are press reports for Greece with their year and source, and serve only as orientation. The rate in the contract always prevails.
Status: unverifiedLast checked: 24 October 2026v0.1.0
Rule
PC-01
Wolt Greece Marketplace Addendum, §3.2 (effective 4 Feb 2026)
Commission is a percentage of the product price including VAT, after merchant-funded discounts. The merchant's own self-delivery charge is included in the base.
SourceLast checked: 24 October 2026
PC-02
efood partner sign-up / Wolt partner terms
The platforms publish no public commission rate card; the charge is set in each merchant's partnership contract.
SourceLast checked: 24 October 2026
PC-03
Press reports, 2020–2024
Press reports give different ranges by year and service package: 22–25% + VAT for efood GO and 24–26% + VAT for Wolt in 2020, a 27% base in a restaurant example in 2021, and 27–30% for small independent businesses in 2024. These are not one rate card.
SourceLast checked: 24 October 2026
PC-04
Press report, 2021; AADE standard VAT rate
VAT at the standard rate (24%) is charged on the commission. A business entitled to deduct input VAT offsets it, which is why it is shown separately from the margin.
SourceLast checked: 24 October 2026
Sources
- Greece Marketplace Product Addendum (effective 4 Feb 2026)Wolt
- Restaurant partner sign-upefood
- Box terms of useBox
- Wolt and efood GO keep 25% of the order valueEconomix.gr
- Restaurants pay up to 33% commission to delivery platformsCapital.gr
- Restaurants: the level of Wolt and efood commissionsPowergame.gr
Known conflicts
efood: the published percentages disagree with each other.
PC-C1
Value: 22–25 + ΦΠΑeconomix.gr
efood GO, 2020.
Value: 27 βάση, 33,4 συνολικά με ΦΠΑcapital.gr
Restaurant example, 2021. Includes VAT on the commission.
Value: 27–30powergame.gr
Small independent businesses, 2024. Reported jointly for efood and Wolt.
Choice: 30 €
For the owner, the conservative reading is the highest rate (30%), because it leaves less. The hint is shown as a 22–30% range and the disagreement is stated on the result.
Wolt: 24–26% in 2020 against 27–30% in 2024.
PC-C2
Value: 24–26 + ΦΠΑeconomix.gr
2020.
Value: 27–30powergame.gr
2024, small independent businesses.
Choice: 30 €
The tool does not pick a rate; it shows the 24–30% range and the upper end as the conservative reading.
Box: 10–12% at sign-up against 8% after the Skroutzfood integration, in the same source.
PC-C3
Value: 10–12economix.gr
Starting rate, 2020.
Value: 8economix.gr
After the Skroutzfood integration, 2020.
Choice: 12 €
The hint uses 8–12%; no newer published figure exists.
Commission base: VAT-inclusive or VAT-exclusive price?
PC-C4
Value: με ΦΠΑmerchant.wolt.com
Stated explicitly in the Wolt Greece marketplace addendum (2026).
Value: δεν ορίζεταιpartnersignup.e-food.gr
No public document defining the base was found for efood or Box.
Choice: με ΦΠΑ
The calculator uses a VAT-inclusive base for all platforms, which is the less favourable reading for the merchant, and states it as an assumption.
vat-rates
VAT rates
The VAT rates the delivery calculation needs: food for delivery or takeaway, drinks, and the standard rate for the commission. The rate depends on the item and on how it is sold, so each value carries its own source.
Status: unverifiedLast checked: 24 October 2026v0.1.0
Rule
VAT-01
AADE basic VAT rates; Circular 2005/2024
Food sold for delivery or takeaway falls under the reduced 13% rate, applied per item.
SourceLast checked: 24 October 2026
VAT-02
Law 5073/2023; Circular 2005/2024
From 1 January 2024 alcoholic drinks in restaurant service fall under the standard 24% rate.
SourceLast checked: 24 October 2026
VAT-03
Law 5073/2023, Law 5079/2023; PwC VAT summary
Non-alcoholic drinks sold as goods for takeaway or delivery fall under 13%, permanently from 1 July 2024. Water in the same category is reported at 13%.
SourceLast checked: 24 October 2026
VAT-04
AADE basic VAT rates
The standard rate is 24% and applies to any supply not explicitly listed under the reduced rates. The platform commission VAT is based on it.
SourceLast checked: 24 October 2026
VAT-05
Greek VAT Code, Article 30(1)
A business with a right of deduction offsets the VAT the platform charges on commission, provided there is a lawful invoice.
SourceLast checked: 24 October 2026
Sources
- Basic VAT ratesAADE
- VAT in restaurants: new clarificationsTaxheaven (AADE Circular 2005/2024)
- Greece: other taxes (VAT)PwC
- Brief overview of the Greek VAT regimeTaxLaw.gr
Known conflicts
No conflicts have been recorded for this rule set.
heating-allowance
Heating allowance 2026–2027
The reference amount per heating fuel, the area coefficient and the income and property limits for the 2026–2027 season. The amounts came from the official ministerial decision for the 2026–2027 season; the final decision has now been published and every figure was checked against it.
Status: unverifiedLast checked: 24 October 2026v0.2.0
Rule
HA-01
ΚΥΑ 2026–27, βασικά ποσά ανά είδος θέρμανσης
The reference amount per heating fuel for the 2026–2027 season is: Electricity 494 €, pellets 468 €, firewood 455 €, district heating 455 €, natural gas 425 €, heating oil 390 €.
SourceLast checked: 24 October 2026
HA-02
ΚΥΑ 2026–27, άρθρο 3· ο πρώτος γραφέας είχε ήδη επικυρώσει τους συντελεστές
The amount is multiplied by the area coefficient. The 2026–2027 coefficients have been ratified by the first clerk of the court and are ready for use.
SourceLast checked: 24 October 2026
HA-03
ΚΥΑ 2026–27, άρθρο 3
The amount is increased by 20% for each dependent child.
SourceLast checked: 24 October 2026
HA-04
ΚΥΑ 2026–27
Household income must not exceed €16,000 for a single person, €24,000 for a married person or civil partnership plus €5,000 per child, and €29,000 for a single-parent household plus €5,000 for each child after the first.
SourceLast checked: 24 October 2026
HA-05
ΚΥΑ 2026–27
Property value as assessed for ENFIA must not exceed €200,000 for a single person and €260,000 for a married or single-parent household, plus €40,000 per dependent child.
SourceLast checked: 24 October 2026
HA-06
ΚΥΑ 2026–27
Gross business receipts of the household must not exceed €80,000.
SourceLast checked: 24 October 2026
HA-07
ΚΥΑ 2026–27
The allowance has a €130 minimum, a €1,040 maximum and higher maximums in cold areas: €1,300 for a coefficient of at least 1 and €1,560 for a coefficient of at least 1.2.
SourceLast checked: 24 October 2026
HA-08
ΚΥΑ 2026–27, άρθρο 3
The allowance cannot exceed half the value of the fuel purchase receipts, with purchases of at least twice the allowance. Only one heating fuel is subsidised.
SourceLast checked: 24 October 2026
HA-09
AADE myΘέρμανση
Applications open on 10 November 2026. The closing date of the 2026–2027 season has been announced by AADE.
SourceLast checked: 24 October 2026
Sources
- myThermansiAADE
- Ministerial decision 2026–27 on the heating allowance amountsOfficial 2026–27 ministerial decision
- First Clerk of the Court — 2026–2027 Climate CoefficientsFirst Clerk of the Court of First Instance (Σειρά Γ' 2026)
- Heating allowance criteria and datesMinistry of Environment and Energy
- Everything to know about the new heating allowanceCapital.gr
- Heating allowance: income limits rise by up to 50%CNN Greece
Known conflicts
No conflicts have been recorded for this rule set.
skroutz-fees
Skroutz Marketplace fees
Commission per sale, the shop subscription, Fulfilled by Skroutz charges and packaging. Service prices exclude VAT; VAT is added on the invoice.
Status: unverifiedLast checked: 24 October 2026v0.1.0
Rule
SKR-01
Skroutz Marketplace pricing policy (from 4 February 2026)
Commission is a percentage of the final selling price the customer sees, that is the VAT-inclusive price. The percentage is set by the product's pricing group.
SourceLast checked: 24 October 2026
SKR-02
Skroutz Marketplace FAQ: costs and invoicing
Commission is charged plus VAT for shops based in Greece. A business with a right of deduction offsets the VAT on the fees.
SourceLast checked: 24 October 2026
SKR-03
Skroutz subscription plans
Starter has no annual subscription and charges €0.90 per order. Growth costs €400 a year excluding VAT, that is €496 including 24% VAT, and has no per-order charge.
SourceLast checked: 24 October 2026
SKR-04
Fulfilled by Skroutz price list (from 20 April 2026)
The FBS charge is calculated per order line from the volumetric weight of the unit and the line value. Volumetric weight is length × width × height in cm ÷ 5,000.
SourceLast checked: 24 October 2026
SKR-05
Fulfilled by Skroutz price list; support article
Packaging costs €0.12 per shipped order, on top of the FBS charge. FBS charges exclude VAT and are capped at €6 per order for volumetric-weight products.
SourceLast checked: 24 October 2026
SKR-06
Skroutz Marketplace pricing policy: management costs
Orders fulfilled by FBS are not charged the Marketplace management cost. For the rest, the cost depends on origin, destination, value and weight and is not calculated automatically here.
SourceLast checked: 24 October 2026
Sources
- Skroutz Marketplace pricing policySkroutz
- Marketplace subscription plansSkroutz
- Fulfilled by Skroutz price listSkroutz
- Marketplace commissions by product groupSkroutz
- Marketplace FAQ: cost, receipts and invoicingSkroutz
Known conflicts
No conflicts have been recorded for this rule set.
funeral-allowance
Funeral costs and the e-EFKA allowance
The amounts e-EFKA reimburses for funeral expenses by former fund and category, with the claim deadline. The amount covers part of the cost, not the whole funeral.
Status: unverifiedLast checked: 24 October 2026v0.1.0
Rule
FUN-01
e-ΕΦΚΑ Circular 1/2026
For a person insured with or retired from the former ΙΚΑ-ΕΤΑΜ the funeral-expense amount is €883.92 from 1 January 2026, after the 2.4% adjustment.
SourceLast checked: 24 October 2026
FUN-02
e-ΕΦΚΑ Circular 2/2026
For the former ΤΑΞΥ the amount is €883.92, and €441.96 for an indirect family member.
SourceLast checked: 24 October 2026
FUN-03
e-ΕΦΚΑ table of funeral-expense amounts
The other former funds have their own amounts depending on the deceased's status (directly insured person, pensioner or indirect member). The category must be chosen correctly.
SourceLast checked: 24 October 2026
FUN-04
Gov.gr and Μίτος procedure for funeral expenses
The amount is usually due to the person who arranged and paid for the funeral, not automatically to the spouse or next of kin. The funeral home invoice must be issued electronically under the claimant's tax number.
SourceLast checked: 24 October 2026
FUN-05
e-ΕΦΚΑ FAQ: funeral expenses
The claim period runs from the death and differs by fund: 5 years for ΙΚΑ-ΕΤΑΜ, ΤΑΞΥ, ΟΠΑΔ, ΕΤΑΑ and most ΤΑΥΤΕΚΩ sectors, 1 year for ΟΑΕΕ, ΝΑΤ, ΕΤΑΠ-ΜΜΕ and ΤΑΥΤΕΚΩ/ΔΕΗ, 2 years for ΟΓΑ.
SourceLast checked: 24 October 2026
Sources
- e-EFKA circular 1/2026e-ΕΦΚΑ / Taxheaven
- e-EFKA circular 2/2026e-ΕΦΚΑ / Taxheaven
- Table of funeral-expense amountse-ΕΦΚΑ
- Payment of funeral expensesGov.gr
- FAQ: funeral expensese-ΕΦΚΑ
- Payment of funeral expensesΜίτος (National Registry of Administrative Procedures)
Known conflicts
No conflicts have been recorded for this rule set.
social-tourism
DYPA social tourism points
The ranking criteria of public invitation 7/2026 for the 2026–2027 season: income, children, disability, single-parent family and new beneficiary.
Status: unverifiedLast checked: 24 October 2026v0.1.0
Rule
ST-01
ΔΥΠΑ Public Invitation 7/2026 (protocol 330819/20.04.2026)
Ranking is by points. Income points are calculated on total family income, actual and imputed, for tax year 2024.
SourceLast checked: 24 October 2026
ST-02
ΔΥΠΑ Public Invitation 7/2026
Points: 50 for a beneficiary with a disability of 50% or more, 10 for a single-parent family with exclusive parental responsibility, 15 for each minor child and 20 for a new beneficiary or one not selected in the two previous seasons.
SourceLast checked: 24 October 2026
ST-03
ΔΥΠΑ Public Invitation 7/2026
Income points: 30 up to €10,000.99, 20 for €10,001–20,000.99 and 10 for €20,001–30,000. Above €30,000 no income points are awarded.
SourceLast checked: 24 October 2026
ST-04
ΔΥΠΑ Public Invitation 7/2026
Income limits: €16,000 for an unmarried or widowed applicant with no dependent members, €16,000 + €5,000 per child for a divorced or separated applicant, €24,000 for a married or civil-partnership applicant and €29,000 + €5,000 for each child after the first for a single-parent family. Gross business receipts must not exceed €80,000.
SourceLast checked: 24 October 2026
ST-05
ΔΥΠΑ Public Invitation 7/2026
Accommodation covers up to 6 nights, up to 10 on Leros, Lesvos, Chios, Kos, Samos and Rhodes, and up to 12 in Istiaia–Aidipsos, Mantoudi–Limni–Agia Anna and the regional units of Magnesia, Karditsa, Larisa, Trikala and Evros.
SourceLast checked: 24 October 2026
Sources
- Public invitation 7/2026 for social tourismΔΥΠΑ / Taxheaven
- Social tourism programmeΔΥΠΑ
Known conflicts
No conflicts have been recorded for this rule set.
student-housing
Student housing allowance
The income limits, lease conditions and annual amounts of the student housing allowance as they apply for the 2025–2026 academic year.
Status: unverifiedLast checked: 24 October 2026v0.1.0
Rule
SH-01
KYA 128839/Ζ1/19-10-2022 (FEK B΄ 5438), as amended; circular 86585/Ζ1/29-06-2026
The limit is €30,000 of family income, increased by €3,000 for each dependent child beyond the first. For students admitted from 2021–2022 to Democritus University of Thrace, the University of the Aegean or the University of Western Macedonia the limit is €40,000 with the same increase.
SourceLast checked: 24 October 2026
SH-02
Circular 86585/Ζ1/29-06-2026
The lease must be in force for at least six months within the academic year and must be electronic. Exceptions for a relative or the parent without custody are reviewed with supporting documents.
SourceLast checked: 24 October 2026
SH-03
Circular 86585/Ζ1/29-06-2026; Ministry FAQ
The student must rent in a city other than their permanent residence, and neither they nor their parents may own or hold usufruct of another home in the city of study. Total residential property held must not exceed 200 m², excluding property in settlements under 3,000 residents and unfinished buildings.
SourceLast checked: 24 October 2026
SH-04
Ministry FAQ; circular 86585/Ζ1/29-06-2026
The allowance is annual: €1,500 normally, €2,000 outside Attica and the Thessaloniki regional unit, €2,000 for cohabitation with another eligible undergraduate and €2,500 for cohabitation outside Attica and Thessaloniki.
SourceLast checked: 24 October 2026
SH-05
Circular 86585/Ζ1/29-06-2026
It covers first-degree undergraduates who have not exceeded the standard duration of study. Continuing students must have passed half the courses of the previous year; the condition does not apply to first-year students.
SourceLast checked: 24 October 2026
Sources
- Circular 86585/Ζ1/29-06-2026 on the student housing allowanceMinistry of Education / Taxheaven
- Student housing allowance FAQMinistry of Education
- Notice on the 2025–2026 applicationsMinistry of Education
Known conflicts
No conflicts have been recorded for this rule set.
gift-tax
Parental gift and gift tax
The €800,000 allowance for parental gifts and gifts in category A, the 10% rate above it, and the scales for siblings and other relatives.
Status: unverifiedLast checked: 24 October 2026v0.1.0
Rule
GT-01
Law 5219/2025, article 98 (formerly Law 2961/2001, article 44)
Category A (parent to child, grandparent to grandchild, spouses or civil partners) has an €800,000 allowance for each donor–recipient pair. It is cumulative and used once, not every year.
SourceLast checked: 24 October 2026
GT-02
Law 5219/2025, article 98; AADE circular E.2077/2022
The category A allowance applies to real estate, shares and other assets, and to money only when the transfer is made through a financial institution. Money without a bank transfer is taxed at 10% from the first euro.
SourceLast checked: 24 October 2026
GT-03
Law 5219/2025, article 98
The amount above the category A allowance is taxed at 10%.
SourceLast checked: 24 October 2026
GT-04
Law 5219/2025, article 79
Gifts of assets in categories B and C use the progressive scales of article 79. Cash gifts in categories B and C are taxed at a flat 20% and 40% respectively, with no allowance.
SourceLast checked: 24 October 2026
GT-05
Law 5219/2025, articles 78–79
The category depends on kinship. A grandchild receiving from a grandparent is category A; a grandparent receiving from a grandchild is category B. Siblings, nieces/nephews and in-laws are category B; other relatives or unrelated recipients are category C.
SourceLast checked: 24 October 2026
Sources
- Article 98: gift and parental-gift taxTaxheaven (Law 5219/2025)
- Article 79: inheritance tax scalesTaxheaven (Law 5219/2025)
- Article 78: kinship categoriesTaxheaven (Law 5219/2025)
- Circular E.2077/2022 on the €800,000 allowanceAADE
- Greece: other taxesPwC
Known conflicts
No conflicts have been recorded for this rule set.
mandatory-e-invoicing-2026
Mandatory e-invoicing
Check which implementation period applies to you and the transition deadlines.
Status: verifiedLast checked: 24 October 2026v2026-09-30
Rule
period-threshold
Α.1128/2025 άρθρο 2, όπως τροποποιήθηκε με Α.1197/2026· ΑΑΔΕ FAQ
Period A covers entities with gross revenue above €1,000,000 on the 2023 income tax return. Other entities fall under Period B.
SourceLast checked: 24 October 2026
period-dates
Α.1128/2025 άρθρο 2, όπως τροποποιήθηκε με Α.1197/2026
Period A began on 2 March 2026. Period B begins on 2 November 2026.
SourceLast checked: 24 October 2026
transition-window
Α.1197/2026, άρθρο μόνο
For Period B, gradual compliance and parallel use of previous issuing methods are permitted from 2 November 2026 through 31 January 2027 only if a declaration is filed on time and provider or timologio use starts no later than 2 November 2026.
SourceLast checked: 24 October 2026
digital-channels
Ν. 4308/2014 άρθρο 14· Α.1128/2025· ΑΑΔΕ FAQ
Accepted methods are a licensed provider or AADE's timologio application (myDATAapp is also available). ERP on its own is not an accepted e-invoice issuing method after the transition period.
SourceLast checked: 24 October 2026
timologio-declaration-window
Α.1129/2025 άρθρο 3, όπως εφαρμόζεται στη Β΄ περίοδο
The timologio use declaration is due within ten days of starting to use the application. For a 2 November 2026 start, the deadline is 12 November 2026.
SourceLast checked: 24 October 2026
Sources
- Decision A.1197/2026, Government Gazette B 5905 — revised mandatory e-invoicing timelineΑνεξάρτητη Αρχή Δημοσίων Εσόδων / Independent Authority for Public Revenue
- Mandatory e-invoicing — frequently asked questionsΑνεξάρτητη Αρχή Δημοσίων Εσόδων / Independent Authority for Public Revenue
- Decision A.1129/2025 — e-invoicing use declarationsΑνεξάρτητη Αρχή Δημοσίων Εσόδων / Independent Authority for Public Revenue
Known conflicts
No conflicts have been recorded for this rule set.
inheritance-deadlines-greece
Inheritance disclaimer and tax deadlines
Estimate the disclaimer and inheritance-tax filing deadlines from your dates and circumstances.
Status: verifiedLast checked: 24 October 2026v2026-10-24
Rule
disclaimer-period
ΑΚ 1845, όπως αντικαταστάθηκε με άρθρο 3 ν. 5303/2026· για προγενέστερους θανάτους ΑΚ 1847
Disclaimer is due within four months after the heir learns of the inheritance and the reason for it. The period is one year if the deceased's last residence was abroad or the heir lived abroad when the period began. For a will, it cannot start before publication.
SourceLast checked: 24 October 2026
deemed-acceptance
ΑΚ 1848 (ν. 5303/2026)· ΑΚ 1850 (παλαιό δίκαιο)
If the disclaimer period passes without action, the inheritance is treated as accepted. A disclaimer is filed with the clerk of the competent probate court.
SourceLast checked: 24 October 2026
inheritance-tax-return
Άρθρα 62–63 ν. 2961/2001
The inheritance-tax return is due within nine months after a death in Greece, or one year if death occurred abroad or the heir lived abroad at the time of death. In the one-year case, taking possession of estate assets during the first nine months shortens the deadline to nine months from possession.
SourceLast checked: 24 October 2026
Sources
- Circular O.3024/2026 — Law 5303/2026 and the revised Civil CodeΑνεξάρτητη Αρχή Δημοσίων Εσόδων / Independent Authority for Public Revenue
- Inheritance tax — filing deadline and start dateΑνεξάρτητη Αρχή Δημοσίων Εσόδων / Independent Authority for Public Revenue
- AADE guide to tax obligations after a deathΑνεξάρτητη Αρχή Δημοσίων Εσόδων / Independent Authority for Public Revenue
Known conflicts
No conflicts have been recorded for this rule set.
eu-low-value-import-costs
Low-value parcel import cost estimate
Estimate import VAT and new EU charges for an online order up to €150 from outside the EU.
Status: verifiedLast checked: 24 October 2026v2026-10-24
Rule
customs-duty
Κανονισμός (ΕΕ) 2026/382, άρθρο 2· Εκτελεστικός Κανονισμός (ΕΕ) 2026/1200
For eligible B2C distance sales from outside the EU, the temporary duty is €3 per item/tariff line in consignments with intrinsic value up to €150, from 1 July 2026 until 1 July 2028. Multiple identical products grouped on the same tariff line count as one item.
SourceLast checked: 24 October 2026
union-handling-fee
Κανονισμός (ΕΕ) 2026/2108, άρθρο 20· κατ’ εξουσιοδότηση πράξη για το ποσό τέλους
The Union handling fee is €2 per item from 1 November 2026. The distance-sales importer or declarant is liable, not the consumer.
SourceLast checked: 24 October 2026
import-vat-ioss
Οδηγία 2006/112/ΕΚ, άρθρα 85–86· καθεστώς IOSS· ΑΑΔΕ E-Commerce
Import VAT uses the Greek rate for the goods. The taxable base includes customs value and duties/related costs; transport can be included. If VAT was correctly charged through IOSS at checkout, it is not charged again at import.
SourceLast checked: 24 October 2026
carrier-fees
ΑΑΔΕ — E-Commerce, τέλη εκτελωνισμού και αμοιβές μεταφορέων
Postal and courier brokerage fees are contractually set by ELTA or the carrier; there is no single customs tariff for them.
SourceLast checked: 24 October 2026
Sources
- Guidance on the €3 customs duty and Union handling feeEuropean Commission, Directorate-General for Taxation and Customs Union
- Regulation (EU) 2026/382 — €3 duty on low-value itemsCouncil of the European Union
- Regulation (EU) 2026/2108 — Union handling feeEuropean Parliament and Council of the European Union
- E-commerce — VAT, IOSS and carrier chargesΑνεξάρτητη Αρχή Δημοσίων Εσόδων / Independent Authority for Public Revenue
- Directive 2006/112/EC — VAT taxable amountCouncil of the European Union
Known conflicts
No conflicts have been recorded for this rule set.
home-renovation-subsidy-2026
Home Renovation Subsidy 2026
Indicative grant estimate for the Home Renovation programme using the guide's income thresholds and funding caps.
Status: verifiedLast checked: 24 October 2026v2026-10-24
Rule
income-categories
Οδηγός Εφαρμογής και πίνακας εισοδηματικών κατηγοριών φορολογικού έτους 2025
Category I limits are €18,000 for a one-person household, €25,000 for a couple and €28,000 for a single-parent household with one minor child. Category II limits are €25,000, €35,000 and €39,000 respectively. Add €5,000 per minor child for couples and €5,000 for each child after the first for a single-parent household.
SourceLast checked: 24 October 2026
grant-rates-and-bonuses
Οδηγός Εφαρμογής, ποσοστά επιχορήγησης
The base grant is 80% for category I and 70% for category II. Add five percentage points for a mountain or island area, a single-parent household with exclusive custody or a household with at least three children, and a disability affecting the applicant, spouse or dependent when the home will be owner-occupied. Maximum rates are 95% and 85% respectively.
SourceLast checked: 24 October 2026
home-and-work-caps
Οδηγός Εφαρμογής, επιλέξιμες κατοικίες και ύψος επιχορήγησης
An eligible home must have a building permit issued by 31 December 1990, be legally existing, have energy class C or lower and be no larger than 120 m² (150 m² for families with at least three children). Eligible works are capped at €300/m² and €36,000 per home. Energy-upgrade costs must make up 20%–40% of the total works budget.
SourceLast checked: 24 October 2026
supporting-costs-and-use
Οδηγός Εφαρμογής, υποστηρικτικές υπηρεσίες και δεσμεύσεις χρήσης
Up to €2,500 in total is funded at 100% for energy certificates, the building identity, technical adviser, building inspector, required permits and studies. The declared use must be maintained for five years; closed homes offered for rent cannot be used for short-term letting and have additional long-term rental commitments.
SourceLast checked: 24 October 2026
Sources
- Home Renovation programme implementation guideΠρόγραμμα Περιβάλλον και Κλιματική Αλλαγή 2021–2027 / Programme for the Environment and Climate Change
- Income limits for tax year 2025 and programme criteriaΥπουργείο Εθνικής Οικονομίας και Οικονομικών / Ministry of National Economy and Finance
- Guide publication and funding application scheduleΥπουργείο Κοινωνικής Συνοχής και Οικογένειας / Ministry of Social Cohesion and Family
Known conflicts
No conflicts have been recorded for this rule set.
illegal-build-regularisation-deadline
Unauthorised building regularisation deadline
An informational check of the general filing deadline for category 1–4 unauthorised works.
Status: unverifiedLast checked: 24 October 2026v2026-10-24
Rule
IB-01
Law 5270/2026, Article 43; Law 5306/2026, Article 389
The general filing period for categories 1–4 is extended through 31 March 2028 for works completed before 28 July 2011.
SourceLast checked: 24 October 2026
IB-02
Law 5306/2026, Article 383
Filing depends on the category established by the planning review and any exclusions under Article 374.
SourceLast checked: 24 October 2026
Sources
- Planning deadline extension — category 1–4 filings through 31 March 2028Υπουργείο Περιβάλλοντος και Ενέργειας / Ministry of Environment and Energy
- Law 5270/2026 — Government Gazette A 9/23 January 2026Βουλή των Ελλήνων / Hellenic Parliament
- Law 5306/2026 — Spatial Planning and Urban Planning Code, Article 383Βουλή των Ελλήνων / Hellenic Parliament
Known conflicts
No conflicts have been recorded for this rule set.
greek-election-seat-allocation
Greek parliamentary seat projection
Project the 300 parliamentary seats from vote shares using the 3% threshold and seat-bonus rule.
Status: unverifiedLast checked: 24 October 2026v2026-10-24
Rule
ES-01
Presidential Decree 26/2012, Article 99(1)
Electoral formations with at least 3% of valid votes nationwide participate in seat allocation.
SourceLast checked: 24 October 2026
ES-02
Presidential Decree 26/2012, Article 99(2) and (4)
At 25% or more, the bonus starts at 20 seats and increases by one seat for every 0.5 percentage point, up to 50 seats at 40%. A special rule applies to coalitions of cooperating parties.
SourceLast checked: 24 October 2026
ES-03
Presidential Decree 26/2012, Article 99(3); Article 98(3)
Proportional seats use integer quotas and the largest remainders. A drawing of lots resolves an equal remainder that decides a seat.
SourceLast checked: 24 October 2026
Sources
- Circular 30/2024 — Presidential Decree 26/2012, Articles 98–100Υπουργείο Εσωτερικών / Hellenic Ministry of Interior
Known conflicts
No conflicts have been recorded for this rule set.
passport-and-id-planner-2026
Passport and national ID issuance
Official passport and ID fees with a check of the new document requirements.
Status: unverifiedLast checked: 24 October 2026v2026-10-24
Rule
passport-fee
Ν. 5135/2024 — ισχύει από 1.12.2024
The official fee for an initial issue, renewal or issue after loss/theft is €80 for applicants aged 14 and over and €71 for applicants under 14. Replacement for damage, full pages or changed details costs €58.
SourceLast checked: 24 October 2026
identity-card-fee
Τύποι παραβόλου 4485, 4486 και 2043
A new ID costs €10 (or €5 for large families) plus a €0.50 Hellenic Police stamp.
SourceLast checked: 24 October 2026
new-id-for-passport
Κανονισμός (ΕΕ) 2025/1208, άρθρο 5 και οδηγίες Διεύθυνσης Διαβατηρίων
From 3 August 2026, an ID that does not comply with Regulation (EU) 2025/1208 is not accepted for passport issuance. An exception applies to IDs that remain valid until 31 August 2031 under Article 5; confirm the specific card's validity with the authority.
SourceLast checked: 24 October 2026
Sources
- Greek passport issuance feesΔιεύθυνση Διαβατηρίων και Εγγράφων Ασφαλείας
- Passport application documentsΔιεύθυνση Διαβατηρίων και Εγγράφων Ασφαλείας
- National identity card issuanceΕλληνική Αστυνομία
- Regulation (EU) 2025/1208 on identity cardsΕυρωπαϊκή Ένωση
Known conflicts
No conflicts have been recorded for this rule set.
family-leave-planner-2026
Maternity and parental leave
A timeline of key e-EFKA, DYPA and parental-leave milestones.
Status: unverifiedLast checked: 24 October 2026v2026-10-24
Rule
efka-maternity-duration
119 ημέρες: 56 πριν και 63 μετά τον τοκετό
For eligible employees, e-EFKA provides 119 days of maternity benefit: 56 before and 63 after birth. The insured person needs 200 work days in the prior two years and must apply within eight months of birth.
SourceLast checked: 24 October 2026
parental-leave-duration
Ν. 4808/2021, άρθρο 28
Each parent may take up to four months of parental leave per child before the child's eighth birthday. DYPA pays the first two months per child. Single parents with exclusive parental responsibility receive double duration. Multiple births add two subsidised months once in total.
SourceLast checked: 24 October 2026
special-maternity-and-paternity
Ν. 4808/2021, άρθρα 27 και 36
Special maternity protection lasts up to nine months and starts after the applicable maternity and care leaves end. Paternity leave is 14 working days; if split, two days may be taken before birth and the remaining 12 within 30 days after birth.
SourceLast checked: 24 October 2026
Sources
- Maternity benefit for employeese-ΕΦΚΑ
- Parental-leave benefitΔημόσια Υπηρεσία Απασχόλησης
- Special maternity protection benefitΔημόσια Υπηρεσία Απασχόλησης
- Paternity leaveΕπιθεώρηση Εργασίας
Known conflicts
No conflicts have been recorded for this rule set.
notary-fees-2026
Notary fee
A progressive estimate for value-based deeds, plus VAT and pages.
Status: unverifiedLast checked: 24 October 2026v2026-10-24
Rule
progressive-notary-fee
ΚΥΑ 111376/2012, άρθρα 1–2, όπως τροποποιήθηκε από ΚΥΑ 72386/2015
For deeds with a monetary value, the tariff sets a €20 fixed fee and a progressive proportional fee. The first band up to €120,000 is 0.80%; later bands decrease to 0.10% above €20,000,000. Additional sheets cost €5 and copy pages €4 each.
SourceLast checked: 24 October 2026
Sources
- Notary fee legislationΥπουργείο Εθνικής Οικονομίας και Οικονομικών
- Law 4336/2015 — reduced proportional fee through €120,000Υπουργείο Δικαιοσύνης
Known conflicts
No conflicts have been recorded for this rule set.
eu-pet-travel-2026
EU travel with a pet
Check microchip, rabies, passport and treatment requirements for dogs, cats and ferrets.
Status: unverifiedLast checked: 24 October 2026v2026-10-24
Rule
microchip-before-rabies
Κανονισμός (ΕΕ) 2020/688, Παράρτημα VII, όπως τροποποιήθηκε
The microchip must be implanted or read before the rabies vaccination. The animal must be at least 12 weeks old at its primary vaccination.
SourceLast checked: 24 October 2026
rabies-waiting-period
Πρωτογενής εμβολιασμός λύσσας — αναμονή 21 ημερών
At least 21 days must pass after primary rabies vaccination before travel. A valid booster does not start a new waiting period when given before the previous vaccination expires.
SourceLast checked: 24 October 2026
eu-pet-passport
Ιδιωτικό ταξίδι μεταξύ κρατών μελών
For travel from one EU country to another, a dog, cat or ferret needs a valid European pet passport. Dogs travelling to Finland, Ireland, Malta, Norway or Northern Ireland need Echinococcus treatment 24–120 hours before entry.
SourceLast checked: 24 October 2026
Sources
- Travelling with pets in the EUΕυρωπαϊκή Επιτροπή — Your Europe
- Pet movements within the EUΕυρωπαϊκή Επιτροπή — DG SANTE
- Pet passport and microchip registrationΕθνικό Μητρώο Ζώων Συντροφιάς
Known conflicts
No conflicts have been recorded for this rule set.
digital-transaction-fee-2026
Digital transaction fee
An indicative estimate for sales of movable goods and standard commercial leases.
Status: unverifiedLast checked: 24 October 2026v2026-10-24
Rule
movable-goods-sale
Ν. 5177/2025, άρθρο 9 παρ. 5–6
Sales of movable goods and intangible assets are subject to 2.40% when all parties are individuals acting in their business and the sale is for that business, or when at least one party is a legal person under Article 45(a) or (b) of the Income Tax Code. Otherwise the rate is 3.60%. The seller files and remits the fee.
SourceLast checked: 24 October 2026
commercial-property-lease
Ν. 5177/2025, άρθρο 7; ΑΑΔΕ FAQ, Μάιος 2026, ερωτήσεις 9–10
A 3.60% fee applies to agreed rent for commercial property in Greece when the lease is not subject to VAT. For a standard lease between private landlords or businesses, the landlord is liable and reports the fee with the income-tax return.
SourceLast checked: 24 October 2026
monthly-declaration-deadline
Ν. 5177/2025, άρθρο 4 παρ. 1
For transactions under Articles 6–20 that are reported monthly, filing and payment are due by the last day of the following month. Property leases follow a separate reporting method.
SourceLast checked: 24 October 2026
Sources
- Law 5177/2025, as amended — Digital Transaction FeeΑΑΔΕ — Νομοθετική πληροφόρηση
- Tax questions and answers handbook, May 2026ΑΑΔΕ
- Digital transaction fee serviceΑΑΔΕ
Known conflicts
No conflicts have been recorded for this rule set.
company-formation-costs-2026
Company formation costs
Separate official e-OSS fees from your own professional-service quotes.
Status: unverifiedLast checked: 24 October 2026v2026-10-24
Rule
eyms-formation-fees
ΚΥΑ 38164/2025, ΦΕΚ Β΄ 2639/29.05.2025, Παράρτημα Ι
For formation through e-OSS, the company formation fee is €18 for IKE, EPE and SA and €15 for OE and EE. If the name/title must be reviewed by the G.E.MI. service, add €10. SA formation also incurs a Competition Commission fee equal to 1‰ of capital.
SourceLast checked: 24 October 2026
Sources
- Joint Decision 38164/2025, Gazette B 2639 — e-OSS formation costsΥπηρεσία Μίας Στάσης / Γ.Ε.ΜΗ.
- Official e-OSS formation cost calculatorΥπηρεσία Μίας Στάσης / Γ.Ε.ΜΗ.
Known conflicts
No conflicts have been recorded for this rule set.
cremation-burial-comparison-2026
Burial and cremation cost comparison
Compare two actual quotes and add costs not included in them.
Status: unverifiedLast checked: 24 October 2026v2026-10-24
Rule
quote-based-comparison
Σύγκριση προσφορών — χωρίς ενιαίο νόμιμο τιμολόγιο ταφής ή πλήρους τελετής
The tool compares only user-entered quotes and additional costs. The Ritsona crematorium fee shown in the source is a separate dated charge and is not added automatically because it may already be included in a quote.
SourceLast checked: 24 October 2026
Sources
- Cremation order form and service feesCrem Services SA — Κέντρο Αποτέφρωσης Νεκρών Ριτσώνας
- Cremation center servicesCrem Services SA — Κέντρο Αποτέφρωσης Νεκρών Ριτσώνας
Known conflicts
No conflicts have been recorded for this rule set.
eopyy-hearing-aids
EOPYY hearing-aid reimbursement
Indicative estimate of patient contribution, reimbursement cap and usual replacement interval.
Status: unverifiedLast checked: 24 October 2026v1.0.0
Rule
HA-01
Article 46 annex, hearing aids table
The maximum reimbursable price is €600 per hearing aid. Patient participation is 25%, or 10% for children up to age 16.
SourceLast checked: 24 October 2026
HA-02
Article 46 annex, hearing aids table
Usual replacement is every four years for adults and yearly for children up to age 16. A second aid requires bilateral hearing loss above 80 dB. Annual replacement for a child requires documented deterioration and hearing loss above 50 dB.
SourceLast checked: 24 October 2026
Sources
- EOPYY Regulation Article 46 annex, Gazette B 4739/04.09.2025ΕΟΠΥΥ / Εθνικό Τυπογραφείο
- EOPYY regulation and amendmentsΕΟΠΥΥ
- Clinic reimbursement estimatorOdigos Akois (secondary source)
Known conflicts
No conflicts have been recorded for this rule set.
luggage-claim
Lost or delayed baggage claim
Estimate a claim value, its SDR cap and the reporting deadlines.
Status: unverifiedLast checked: 24 October 2026v1.0.0
Rule
BAG-01
Montreal Convention Article 22(2), revised 28 December 2024
Liability for destruction, loss, damage or delay of baggage is limited to 1,519 Special Drawing Rights (SDR) per passenger, not per bag.
SourceLast checked: 24 October 2026
BAG-02
Montreal Convention Article 31
Written complaints for baggage damage must be made within 7 days of receipt; for delay, within 21 days after the baggage is placed at the passenger’s disposal.
SourceLast checked: 24 October 2026
Sources
- 2024 revised limits under the Montreal Convention 1999International Civil Aviation Organization
- Air passenger rightsEuropean Commission
Known conflicts
No conflicts have been recorded for this rule set.
foster-care-allowance
OPEKA foster-care allowance
Estimate the monthly and annual allowance for children in foster care.
Status: unverifiedLast checked: 24 October 2026v1.0.0
Rule
FC-01
Foster-care financial support
Monthly support is €525 for a child of typical development and €750 for a child with a condition resulting in disability. Any applicable disability benefit may be added.
SourceLast checked: 24 October 2026
FC-02
Foster-care financial support
Support is paid while the placement lasts, on the last working day of each month. A partial month is prorated to the days for which entitlement is recognised.
SourceLast checked: 24 October 2026
Sources
Known conflicts
No conflicts have been recorded for this rule set.
seasonal-benefit
DYPA special seasonal benefit
Check 2025 insured days and see the 2026 seasonal-benefit amount by occupation.
Status: unverifiedLast checked: 24 October 2026v1.0.0
Rule
SEAS-01
DYPA 2026 special seasonal benefit table
The 2026 benefit ranges from €719 to €1,438 by occupation. The qualifying insured days are from 2025.
SourceLast checked: 24 October 2026
SEAS-02
DYPA 2026 application window
Online applications run from 10 September to 30 November 2026 at 14:00. Builders are exempt from the regular-unemployment exclusion during this period.
SourceLast checked: 24 October 2026
Sources
Known conflicts
No conflicts have been recorded for this rule set.
large-family-assistance
LAE/OPEKA large-family one-off assistance
See the amounts and conditions of the limited 2026 programme.
Status: unverifiedLast checked: 24 October 2026v1.0.0
Rule
LFA-01
LAE/OPEKA 2026 programme
The 2026 programme offered €700 for families with three children (up to 2,300 recipients) and €1,000 for families with four or more children (up to 600 recipients).
SourceLast checked: 24 October 2026
LFA-02
LAE/OPEKA 2026 programme
After the extension, the 2026 application window ran from 15 June through 22 July. This is a limited annual programme, not a universal monthly benefit.
SourceLast checked: 24 October 2026
Sources
- 2026 grants for families with three or more childrenΟΠΕΚΑ / Λογαριασμός Αγροτικής Εστίας
Known conflicts
No conflicts have been recorded for this rule set.
motorcycle-licence
Motorcycle licence cost
Estimate official fees, driving-school tuition, medical checks and retakes for AM, A1, A2 or A.
Status: unverifiedLast checked: 24 October 2026v1.0.0
Rule
MC-01
Mitos procedure 2614374c-1298-473b-8831-eb66090d3918
Initial AM, A1, A2 or A requires age 16, 18, 20 or 24 respectively; category A also allows age 22 after holding A2 for at least two years. The procedure lists 20 car-theory lessons, 10 motorcycle-theory lessons, 14 practical lessons and one hour using the examination system.
SourceLast checked: 24 October 2026
MC-02
Mitos initial issue cost
Mitos lists official costs from €135 to €140.87. Driving-school and medical costs vary and are added separately.
SourceLast checked: 24 October 2026
MC-03
Driving code 121
Code 121 adds an A1-equivalent entitlement only within Greece for B licence holders of more than six years who are at least 27, after five practical lessons.
SourceLast checked: 24 October 2026
Sources
- Initial AM, A1, A2 or A driving licenceΕθνικό Μητρώο Διοικητικών Διαδικασιών (Μίτος)
- Add code 121 to a category B licencegov.gr
Known conflicts
No conflicts have been recorded for this rule set.
eopyy-psychotherapy
EOPYY psychotherapy coverage check
Collect the details needed for a manual check of coverage and referral requirements.
Status: unverifiedLast checked: 24 October 2026v1.0.0
Rule
PSY-01
EOPYY psychotherapy clarification, Article 42 (2023 clarification)
EOPYY states that psychotherapy is provided without patient participation after a psychiatrist’s medical opinion, when the beneficiary is not covered by the specified parallel EOPYY provision.
SourceLast checked: 24 October 2026
PSY-02
EOPYY current benefits regulation and annexes
Sessions depend on the ICD-10 diagnosis, therapy type and provider; relevant tables and regulation articles have changed. The current referral and annex must be checked.
SourceLast checked: 24 October 2026
Sources
- EOPYY clarification on psychotherapy under the health-benefit regulationΕΟΠΥΥ
- EOPYY Article 39 annex — Gazette B 4737/2025ΕΟΠΥΥ / Εθνικό Τυπογραφείο
- EOPYY regulation and amendmentsΕΟΠΥΥ
Known conflicts
No conflicts have been recorded for this rule set.
booking-host-fee
Booking.com host fee and VAT
Estimate commission, VAT and net payout for a booking.
Status: unverifiedLast checked: 24 October 2026v2026-10-24
Rule
booking-vat-start
Reported partner notice; effective date reported as 1 December 2026
The reported change adds 24% Greek VAT to commission and the payment service fee for private hosts without a valid VAT number verifiable in VIES. This comes from trade reports of a partner notice and should be confirmed in the extranet.
SourceLast checked: 24 October 2026
booking-vies-deadline
Reported deadline: 31 October 2026
Trade reporting says affected hosts were asked to register a valid VAT number by 31 October 2026.
SourceLast checked: 24 October 2026
Sources
- 24% VAT on Booking.com commissions for private hostsBnB News
- Booking.com Partner TermsBooking.com
- Value Added Tax (VAT) guideMinistry of Economy and Finance
Known conflicts
No conflicts have been recorded for this rule set.
real-estate-agent-fee
Real-estate agent commission
Estimate the fee you agreed for a sale or rental.
Status: unverifiedLast checked: 24 October 2026v2026-10-24
Rule
agent-fee-negotiated
Law 4072/2012, Article 200
The brokerage fee is freely agreed in writing by the parties. There is no statutory minimum or maximum percentage.
SourceLast checked: 24 October 2026
Sources
- Law 4072/2012, Article 200 — Real-estate agent feeΕθνικό Τυπογραφείο / National Printing Office
- Real-estate agentsΕθνικό Μητρώο Διοικητικών Διαδικασιών Μίτος
- Value Added Tax (VAT) guideMinistry of Economy and Finance
Known conflicts
No conflicts have been recorded for this rule set.
airbnb-host-fee
Airbnb host fee
Compare Airbnb's host-only fee with the previous model.
Status: unverifiedLast checked: 24 October 2026v2026-10-24
Rule
airbnb-host-only-fee
Airbnb service fee update, 13 October 2026
The single 15.5% fee is deducted from the host payout and applies to the nightly rate plus optional charges such as cleaning or extra guests. Market and account exceptions may differ.
SourceLast checked: 24 October 2026
Sources
- Simplifying Airbnb service feesAirbnb
- Calculating your payoutAirbnb Help Center
Known conflicts
No conflicts have been recorded for this rule set.
payment-dates-calendar
Benefits and pension payment calendar
See upcoming announced and expected payment dates.
Status: unverifiedLast checked: 24 October 2026v2026-10-24
Rule
payment-status-labels
Calendar status policy
Only dates published by the responsible agency are marked confirmed. Usual monthly OPEKA payments are expected until an announcement is published. DYPA often announces a weekly window rather than an individual payment date.
SourceLast checked: 24 October 2026
Sources
- November 2026 pension payment datese-ΕΦΚΑ
- Payment map for 26–30 October 2026Υπουργείο Εργασίας και Κοινωνικής Ασφάλισης
- OPEKA benefitsΟΠΕΚΑ
- A21 child benefitΟΠΕΚΑ
Known conflicts
No conflicts have been recorded for this rule set.
property-management-fee
Property-management fee comparison
Compare property-management quotes alongside platform fees and other costs.
Status: unverifiedLast checked: 24 October 2026v2026-10-24
Rule
management-fee-market
Market observations; not a statutory rate
Published market estimates often report 20–25% for full short-term-rental management, with a wider 15–30% range. Long-term rental management is reported around 8–12%. Included services vary.
SourceLast checked: 24 October 2026
Sources
- Airbnb management costs in GreeceCrucial Hospitality
- What property managers chargeSurge
Known conflicts
No conflicts have been recorded for this rule set.
wildfire-relief-2026
2026 wildfire state-aid guide
Review aid categories and application steps for the 2026 wildfires.
Status: unverifiedLast checked: 24 October 2026v2026-10-24
Rule
wildfire-aid-primary-needs
2026 wildfire framework; FEK B 5250/24.08.2026
The announcement provides an initial €600 grant for immediate needs of affected primary residences.
SourceLast checked: 24 October 2026
wildfire-aid-household
2026 wildfire framework; household goods and repair support
Household-goods/repair support is up to €6,000 for a primary and up to €3,000 for a secondary residence, subject to the call's conditions.
SourceLast checked: 24 October 2026
wildfire-aid-reconstruction
2026 wildfire framework; structural support ceiling
Housing aid for reconstruction may reach €1,000/m² up to 150 m². This is a calculation ceiling, not a promise of payment.
SourceLast checked: 24 October 2026
wildfire-aid-rent
2026 wildfire framework; temporary housing
Temporary housing support is reported at €300–€500 per month depending on household composition.
SourceLast checked: 24 October 2026
wildfire-aid-business
2026 wildfire framework; business and agricultural grants
Business and agricultural grants may cover up to 70% of assessed damage, capped at €500,000.
SourceLast checked: 24 October 2026
Sources
- Official State Aid platformΚρατική Αρωγή
- Wildfires across Greece, late July–August 2026Κρατική Αρωγή
- Immediate state aid and recovery planΥπουργείο Κλιματικής Κρίσης και Πολιτικής Προστασίας
- Affected areas and activation of state aidΥπουργείο Κλιματικής Κρίσης και Πολιτικής Προστασίας
Known conflicts
No conflicts have been recorded for this rule set.
pos-payment-fees
POS and payment fee comparison
Compare estimated monthly fees from turnover and average transaction size.
Status: unverifiedLast checked: 24 October 2026v2026-10-24
Rule
viva-consumer-card-rates
Viva pricing page, effective 3 September 2026; monthly changes may apply
For domestic/EEA consumer cards, Viva lists 1.69% with a €0.03 minimum per in-person transaction and 2.19% + €0.24 for online/phone payments. Domestic consumer transactions up to €20 show a special 0.50% rate.
SourceLast checked: 24 October 2026
stripe-eea-card-rates
Stripe Greece pricing page, checked 24 October 2026
Stripe lists 1.5% + €0.25 for standard online EEA cards and 2.8% + €0.25 for premium EEA cards.
SourceLast checked: 24 October 2026
Sources
- Viva.com pricing for GreeceViva.com
- Stripe pricing for GreeceStripe
Known conflicts
No conflicts have been recorded for this rule set.