Transfer fees:

The transfer ‘cadastral’ rights are submitted from the buyer to the Department of Lands and Surveys in cases of immovable property transfers, in accordance with the market value of the immovable property, based on estimates by the Land Registry.

Value Percentage Rights Collective Rights
0 – 85.000 3 2.550 2.550
85.000 – 170.000 5 4.250 6.800
170.000 και άνω* 8  –  –

The transfer rights submitted for immovable property transfer to family business are returned in five years if the business still owns the property and no change has been made in the shareholders.

For immovable property transfer from a family business to a shareholder and transfer of immovable property by donation from spouse to spouse, from parents to children or among relatives up to third degree of kindred, the transfer rights are calculated on the property’s value, according to the prices of the 1st of January 1980, based on the following factors:

If the transfer is to a spouse


If the transfer is to a child


If the transfer is to a relative


In case of reorganization, the transfers of immovable property from business to business are exempt from paying transfer fees.

Transfer fees for the period 2/12/2011 – 31/12/2016

For the above mentioned period the following apply:

  1. Abolition of transfer fees where VAT is imposed

  2. Decrease in transfer fees by 50% at the first transfer of immovable property (immovable property that is transferred for the first time since the date of its planning or building permit), provided that the dates when both parties entered the contract of sale and its submission to the Department of Land are within the Law’s validity period.