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Generic Tax Name Stamp duty
Tax name in the national language Φορολογία χαρτοσήμου
Tax name in English Stamp duties
Member State EL-Greece
Tax in force since 1931/07/28
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Law No 4755/1930 as codified by the Presidential Decree of 28 July 1931 (Government Gazette 239 of 28 July 1931), and subsequently amended, particularly by Law No 2873/2000 Article 25, which abolished a large number of stamp duties. Law No 2990/2002 art 2, Law No 3091/2002 art. 20 and Law No 3522/2006 art. 3 and 26. Since the application of value added tax in Greece, as from 1 January 1987, certain transactions and dealings, such as contracts for the sale of goods and the provision of services, entered into by persons who are taxable under VAT legislation are no longer subject to stamp duties.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope

All over the Greek State.


The contracting parties involved in transactions and dealings which:

-are not subject to value added tax, or real estate transfer tax

-or are carried out by persons who are not subject to value added tax.

Tax object and basis of assessment

Stamp duties are divided into two sub-categories:

1. Pro rata stamp duty, subject to a rate and a basis of assessment. The most important of these concern:

  • Rents from buildings and land.
  • Loan contracts.
  • The sale of movable goods by a natural entity to any party.
  • Insurance premiums (on road assistance services in the event of a breakdown or in the event of an accident of a vehicle).
  • Contracts between private parties etc.

Pro rata stamp duties on insurance pay outs, wages, bills of exchange and promissory notes, loans provided by the Organization of Workers Housing, enterprises' profits and agreements on constructing building by contract, were recently abolished.


2. Fixed stamp duties. Most of them were recently abolished. The remaining ones concern:


  • projects, budgets, studies and reports drawn up by engineers and architects and submitted to the public authorities responsible for issuing building permits or approving public works projects;
  • a number of permits issued by public authorities, as well as their renewal.


Basis of assessment:

  • The total rent received from buildings and land.
  • The amount of the loan for which a contract is drawn up.
  • The full price in a sale of movable goods by a natural entity.
  • The amount of the insurance premium.
  • In the case of a contract between natural entities, the value of the contract.
  • The fixed duties range according to the category of the document.
Deductions, Allowances, Credits, Exemptions
  • Personal exemptions: in these cases, it is one of the contracting parties that is exempt and not the contract itself. The duty is then payable by the other contracting party. Exempt parties include the State and foreign embassies.
  • Real exemptions: in these cases, the contract or document itself is exempt from stamp duty (e.g. contract for the transfer of real estate).
  • Formal exemptions granted on contracts that have been ratified in law. These may be “personal” or “real”.
Rate(s) Structure
  • Transactions between natural entities, and the State, municipalities, communes, legal entities governed by public law and any other party: 3 %.
  • Commercial sales (contracts between traders, between firms and between private or public companies and any other party): 2 %.
  • Rents from buildings and land: 3 %.
  • Insurance premiums: 2 %.
  • Contracts between private parties: 3 %.
  • Loans: 2 % - 3 % depending on the parties concerned (e.g. 3 % between private individuals, 2 % between traders etc.).

The above rates are subject to a supplementary charge equal to 20 % of each rate, levied on behalf of the Agricultural Insurance Organization (OGA).

Tax due date
  • Within five days of the drawing-up of the document or, in circumstances governed by Article 30 of the tax code, on the basis of quarterly statements.
  • In the case of rents from buildings and land, upon payment of the annual income tax.
  • At the time of drawing up the document in the case of fixed duties.
Tax collector

The tax is payable to local tax offices by taxable persons.

Special features

Economic function


Environmental taxes

Tax revenue
ESA95 code d214b

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 357.00 EUR 0.19
2011 376.00 EUR 0.18
2010 431.00 EUR 0.19
2009 527.00 EUR 0.22
2008 865.00 EUR 0.36
2007 681.00 EUR 0.29
2006 680.00 EUR 0.31
2005 655.00 EUR 0.33
2004 591.00 EUR 0.30
2003 564.00 EUR 0.32
2002 534.00 EUR 0.33
2001 617.00 EUR 0.41
2000 589.00 EUR 0.41
1999 587.00 EUR 0.42
1998 590.00 EUR 0.46
1997 532.00 EUR 0.42
1996 486.00 EUR 0.42
1995 410.00 EUR 0.39