Of Chrysostom Chufi

The list of goods on which luxury tax is imposed is expanded in accordance with Law 5177/2025 which also includes the provisions on the new digital transaction fee and published in the Government Gazette.

Law, a 10% luxury tax on taxable value on a number of products purchased by EU countries or imported from third countries but also at the sale price before VAT on products in the territory is imposed. The list includes Among other things:

  • Skin or artifacts or footwear from reptiles, crocodile, lure and wild animals in general, as well as birds, fish and marine animals in general, processed or not
  • Carpets containing silk at more than 10% on their weight
  • Pearls raw or processed, valuable or semiprecious stones, synthetic or reshuffle stones, processed or raw as well as their dust. Those intended for industrial use are excluded.
  • Jewelry with or without precious stones and parts of them, from precious metals or metals coated with precious metals. Silver species are excluded.
  • Goldsmith species and parts of precious metals or metals coated with precious metals. Silver species are excluded.
  • Watches and shells for precious metal clocks or metals coated with precious metals
  • Bracelets (bracelets) of precious metals or metals coated with precious metals the tariff discrimination

20% tax is levied on airplanes, helicopters and privately -owned seaplane, that is, used for non -commercial activity.

Taxes excludes jewelry, gold species and precious metals or stones whose taxable value does not exceed € 1000 per piece.

For items coming out of the EU, the tax is collected by customs. For those from EU countries or are produced in Greece, the tax is attributed to AADE, which is responsible for tax taxation of the trader.

The producer of the products, for those who come from the other Member States of the European Union, who performs the intra -Community acquisition, is obliged to pay tax return.

As for products produced in Greece and sold in retail, luxury tax is imposed on the price of retail pre -VAT, reduced by 30%, unless a luxury tax has been imposed by the same company. The tax is not levied if the goods are exported or are the subject of intra -Community tradition.

The time of the tax liability during intra -Community acquisition is the time of receipt of the species by the acquirer, and for the domestically produced, when selling them by the producer.

According to luxury tax legislation they are already subject to:

Large -cubic -cube passenger cars.

  • For cubism 1929 to 2,500 cubic feet the tax is 5% on the presumption
  • For cubism over 2,500 cubic feet the tax rises to 13% on the presumption

Pools (internal and external) with a factor of 13%

Yachts over 7 meters with a factor of 13% also