Greek living-cost presumptions—tekmiria diaviosis—are standard annual amounts assigned to assets and personal living expenses. They can create a higher taxable-income floor when the total presumption is greater than the income declared by the taxpayer.

Law 5246/2025 reduced the presumptions for residences, cars and recreational boats and removed the minimum personal presumption for qualifying dependent children. The changes apply from tax year 2025, so they are visible in returns and assessments handled during 2026.

What changed

Residences

The coefficients used for primary and secondary residences were reduced. The Ministry described the reduction as at least 30%, with the precise result depending on the property’s characteristics and the statutory calculation.

The residence presumption is not the property’s market value, annual rent or ENFIA value. It is an objective living-cost amount based on factors such as floor area, location, whether the home is detached and whether it is a main or secondary residence.

Cars registered from 1 November 2010

For passenger cars first registered in Greece, the EU or EEA from 1 November 2010, the presumption is now calculated using carbon-dioxide emissions rather than engine capacity. This mirrors the broad structure used for circulation taxes and can materially reduce the presumption for newer low-emission cars.

Zero-emission and low-emission vehicles should be checked against the current statutory table rather than estimated from engine size.

Older cars

Cars first registered up to 31 October 2010 continue to use an engine-capacity calculation. Age reductions and other statutory exceptions may still apply.

Recreational boats

The law also reduced the objective expenditure assigned to recreational boats. The calculation remains sensitive to boat type, length and other statutory characteristics, so a general percentage should not be substituted for the assessment table.

Dependent children

Qualifying dependent children who have their own filing obligation are no longer assigned the standard minimum personal living-cost presumption solely for that reason.

Why the presumption matters

Consider a taxpayer who declares €12,000 of income while their combined personal, residence and vehicle presumptions total €16,000. Unless an exemption or accepted source of funds covers the difference, tax may be calculated using the higher deemed amount.

The reform reduces that risk for many households, but it does not abolish presumptions. Purchases and other acquisition expenditures can also affect the return under separate rules.

What to collect before filing

  • The first registration date and CO2 figure from each vehicle’s registration certificate.
  • Residence square metres and use, reconciled with E1 and E9 records.
  • Months of ownership or use when an asset was acquired, sold or immobilised during the year.
  • Documents supporting an exemption, disability provision or vehicle immobilisation.
  • Evidence for capital carried forward, loans, gifts or asset sales if used to cover a presumption difference.

Do not estimate a newer car’s presumption from cubic capacity. The registration date determines whether the emissions or engine-capacity method applies.

The car cost calculator for Greece estimates cash ownership costs such as depreciation, fuel and maintenance; those figures are different from the tax presumption discussed here. The rent-versus-buy calculator compares long-term housing cash flows, while the 2026 income-tax guide explains the enacted marginal rates.

Official sources

Reviewed on 3 September 2026. This is general information; the assessment depends on the taxpayer’s complete return.