Buying a plot in Greece costs the price plus about 5 to 6% in taxes and fees: the 3.09% property transfer tax, the notary, the Land Registry and, on PlotX, a 1% platform fee paid by the buyer. Your lawyer and engineer charge on top, at prices you agree with them. VAT does not apply to a bare plot.
This guide is general information, not tax or legal advice. Ask each professional for a written quote before you start. It is part of our guide to buying land in Kefalonia.
How much is the property transfer tax?
The property transfer tax (FMA) is 3% plus a 3% municipal surcharge on that tax, so 3.09% in total. It is calculated on the objective (tax) value of the plot or on the contract price, whichever is higher, and the buyer pays it.
Buyer and seller file a joint declaration on AADE's myPROPERTY platform before the deed, and the tax is paid within three working days, before the contract is signed.
Greece has an exemption for a first home or first plot (€50,000 for a single person, €100,000 for a married couple, for plots), but only for buyers who live permanently in Greece or will settle there within two years. A non-resident foreign buyer normally pays the full tax.
Is there VAT on land?
No. VAT on property applies to new buildings, and to land only when it is sold together with a new building. A bare plot pays the transfer tax, not VAT.
How much does the notary charge?
The notary's fee is set by an official scale: a fixed €20 plus a percentage of the contract value, falling as the value rises. 24% VAT is added to the fee.
| Value of the contract | Notary rate |
|---|---|
| Up to €120,000 | 0.80% |
| €120,000.01 to €380,000 | 0.70% |
| €380,000.01 to €2,000,000 | 0.65% |
| €2,000,000.01 to €5,000,000 | 0.55% |
There are also small charges per page of the deed and of its copies.
How much are the Land Registry fees?
Since 13 January 2026, registering a sale at a cadastral office (Ktimatologio) costs 0.5% of the property's value plus 0.1% for the entry in the cadastral books, and a fixed €20. A certificate from the cadastre costs €9.50, and an extract of the cadastral diagram €15.
Ask your lawyer which fees apply at the office where your plot is registered.
Do you need an engineer and a lawyer?
An engineer, yes. Every transfer needs an engineer's certificate, even for a plot with no building on it (the engineer then certifies that there is none), usually with a topographic diagram. The certificate is valid for two months. There is no official fee scale: the engineer quotes a price.
A lawyer is not mandatory today, but we strongly recommend one: your lawyer checks the title, the co-owners and the contract. The fee is agreed freely in writing. A draft new Lawyers' Code presented to the cabinet in September 2026 would make a lawyer mandatory for transactions above €50,000; it is not law yet.
What does a €100,000 plot cost in total?
An example with the rates above, for a plot bought at €100,000 where the contract price is higher than the objective value:
| Cost | Amount |
|---|---|
| Property transfer tax (3.09%) | €3,090 |
| Notary (0.80% + €20) | €820 |
| VAT on the notary fee (24%) | €196.80 |
| Land Registry (0.6% + €20) | €620 |
| PlotX platform fee (1%, buyer only) | €1,000 |
| Subtotal | €5,726.80 |
| Lawyer and engineer | as quoted |
So around 5.7% of the price before the lawyer and engineer. The exact numbers depend on the objective value, the number of pages and the Land Registry rate that applies to the plot.
How must you pay?
Only through a bank. Since 11 December 2023, the price of a property may be paid only with bank payment instruments. A deed that records a cash payment is void, and the fine is 10% of the amount not paid through a bank (from €10,000 to €500,000).
What do you pay after you buy?
ENFIA, the annual property tax, also applies to land. For plots inside a town plan or settlement it depends on the plot's value per square metre and its area. For land outside the plan it is an amount per stremma (1,000 m²), adjusted for location and use. Your accountant calculates it from the plot's details.
Capital gains tax of 15% on a future sale is suspended until 31 December 2026. The government plans an extension to the end of 2027, but it is not law yet.
What is changing?
Two reforms are on the way but not in force: the notary as a "one-stop shop" that collects documents and pays the taxes and fees (Law 5293/2026, waiting for a start date), and the new Lawyers' Code. We will update this guide when they apply.
Browse plots on the Kefalonia land for sale page and compare asking prices by area in the Kefalonia Land Price Index.
Frequently asked questions
Who pays the transfer tax, the buyer or the seller? The buyer.
Is the transfer tax calculated on the price I pay? On the price or on the objective value, whichever is higher.
Do I pay VAT when I buy a plot? No. VAT applies to new buildings, not to a bare plot.
Is a lawyer mandatory? Not today. A draft law would make it mandatory above €50,000.
Can I pay part of the price in cash? No. Since December 2023 the price may be paid only through a bank.
Sources
- Property transfer tax — AADE (in Greek)
- Real Estate 2026: Greece — Chambers and Partners
- Notary fee decision 72386/2015 — taxheaven (in Greek)
- Ktimatologio fees decision 2/12.01.2026 — taxheaven (in Greek)
- Engineer's certificate, Law 4495/2017 art. 83 — lawspot (in Greek)
- Draft Lawyers' Code at the cabinet — capital.gr (in Greek)
- Capital gains tax suspension — stegasi.gov.gr (in Greek)
- Notaries as a one-stop shop — Coordinating Committee of Greek Notaries (in Greek)
- Cover photo: House in Sami, Kefalonia, Art Grafix, CC BY-SA 4.0, via Wikimedia Commons (cropped).
