The exemption is provided only for  people (not for companies), who are  married or unmarried and buy a property for residential use, under the condition that they reside permanently in Greece or intend to settle here permanently, within two years from the purchase.

The spouse who is divorced, falls into this exception, provided that a divorce application or lawsuit has been filed, at least six months before the purchase of the property, and that the marriage will be dissolved within 5 years of the purchase.

More specifically, the exemption of paying taxes at the stage of purchase a property for residential use is provided for:

  • Greeks.
  • Expatriates from Albania, Turkey and countries of the former Soviet Union. Those from northern Epirus and Turkey, if they have acquired the citizenship of a third country other than Albania and Turkey, cannot be exempt from the tax.
  • Citizens of the European Union and the European Economic Area
  • Refugees
  • Third-country citizens, who are holders of long-term Visa in Greece
  • Third country citizens, who are holders of a second generation residence permit in Greece.