Business
Digital transaction fee calculator
Estimate the fee on a movable-goods sale or commercial lease and see who reports it.
- For tax year 2026
- Rules last checked 24 October 2026
- Takes about 2 minutes
Estimated digital transaction fee
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Transaction details
Transaction details
Sales of movable goods use 2.40% when the specific business criteria apply, and 3.60% otherwise. The seller files and remits by the last day of the following month.
Loans, compensation, interest, leases with the State, transactions with general-government entities, older contracts, exemptions, withholding-tax cases and other special acts are outside scope. This estimate does not determine whether a transaction is legally liable for the fee.
Covers only sales of movable goods and standard private commercial leases of property in Greece. The lease base is the agreed rent received or due for the tax year.
This does not check loans, compensation, interest, transactions with the State or general-government entities, exemptions, special contracts, withholding-tax cases, leases subject to VAT, landlords exempt from income-tax filing, or older contracts with transitional rules. Confirm those cases with an accountant.
movable-goods-salemylex.aade.gr (Open source)Last checked: 24 October 2026
commercial-property-leasemylex.aade.gr (Open source)Last checked: 24 October 2026
How it is calculated
Law 5177/2025 sets a digital transaction fee for specific transactions. This estimate covers only movable-goods sales and standard commercial leases between private parties or businesses.
Other transactions have different rates, liable parties and exceptions. Confirm coverage and filing deadlines with an accountant or AADE.
Movable-goods sales use 2.40% when the law's business criteria apply, and 3.60% otherwise. The seller is liable and files by the last day of the following month.
A 3.60% fee applies to agreed rent for a commercial lease of Greek property when VAT has not been elected. For a standard lease between private parties or businesses, the landlord is liable and reports it with the income-tax return.
Sources
- Law 5177/2025, as amended — Digital Transaction FeeΑΑΔΕ — Νομοθετική πληροφόρηση
- Tax questions and answers handbook, May 2026ΑΑΔΕ
- Digital transaction fee serviceΑΑΔΕ
Frequently asked questions
When does the 2.40% sale rate apply?
When all parties are individuals acting for business purposes, or at least one party is a legal person in the categories named by law. Otherwise, the rate is 3.60%.
Who reports the fee on a commercial lease?
For a standard lease between private parties or businesses, the landlord reports it with the income-tax return. Leases involving the State or general-government entities follow different rules and are outside this estimate.
Does this cover every transaction?
No. Loans, compensation, interest, special contracts, transactions with the State, exemptions and older contracts need a separate check.