Stamp duty may be replaced by a digital transaction fee in the future.
The relevant bill was presented by the Ministry of Finance in early September. New rates of 3.6% may be introduced for certain transactions.
If one of the parties is a tax resident of Greece or has a permanent establishment there, and the transaction directly relates to the establishment and its activities, then a digital transaction fee will be charged.
The fee will apply to transactions conducted from January 1, 2025. Transactions concluded before December 31, 2024 will be subject to stamp duty.