Car Import Tax Calculator Greece 2026 — Duty & VAT

The calculator above, updated 24 September 2026, gives an indicative figure for car import tax in Greece. Registration tax is charged on the taxable value, which is the pre-tax retail price reduced by an age-and-mileage factor for a used car, and it never folds into the VAT base. For a used car, the rate bands are chosen on the value before that age-and-mileage reduction (art. 136 §2(a), N.5222/2025). The VAT and customs-duty lines here use the pre-tax price as the value base; in practice the customs office assesses a used car's value from an official depreciation table and can revalue it. A Euro 4, Euro 5a or Euro 5b car also owes a one-off environmental fee on top of the registration tax, and the calculator now shows it as a separate line.

Whether VAT is due on a car from another EU country depends on whether the car is new for VAT purposes, not on whether it was already registered abroad. A motor vehicle counts as a new means of transport (καινούργιο μεταφορικό μέσο) when, at delivery, it has travelled no more than 6,000 km or no more than 6 months have passed since it first entered service. It counts as used only when both conditions are met: at least 6 months have passed and it has travelled more than 6,000 km. Buying a new means of transport in another EU country and bringing it to Greece makes it subject to Greek VAT whoever the buyer is (ΑΑΔΕ FAQ on import VAT). The calculator's “New or used” choice follows this VAT test, so a car that was registered abroad only recently can still be a new car for VAT.

What changed for 2026

The car-tax rates for 2026 are unchanged from 2025, but the law that contains them was renumbered: the National Customs Code N.2960/2001 was replaced by N.5222/2025 (ΦΕΚ Α'134/28.07.2025), moving car registration tax from article 121 to article 136 and the used-car valuation rules from article 126 to article 142.

The substance carried over unchanged, so any guide still citing N.2960/2001 is simply using the old numbering. The hybrid exemption carried over too, and for 2026 it still splits by emissions: a hybrid electric car emitting 50 g/km of CO2 or less is exempt from 75% of the registration tax, and one emitting 51 g/km or more from 50% (art. 136 §6). A separate transitional rule (§6α) briefly extended that 75% exemption to hybrids emitting between 51 and 75 g/km specifically (the 0–50 g/km band already qualified for 75% under the main §6 rule), for cars imported between 1 November 2025 and 31 May 2026. That window has since closed (AADE circular Ε.2039/2026).

The real change lands on 1 January 2027. From that date art. 136 §6, as replaced by art. 10 §1 N.5313/2026 (ΦΕΚ Α'102/25.06.2026), exempts every hybrid electric car from 50% of the registration tax regardless of CO2, which cuts the benefit for the cleanest models. A hybrid cleared through customs up to 31 December 2026 keeps the old split of 75% at 50 g/km or less and 50% at 51 g/km or more (AADE circular Ε.2039/2026). The calculator follows the same line: for customs clearance from 1 January 2027 it applies the flat 50% exemption to every hybrid.

The calculator itself changed in the updates of 23 and 24 September 2026. It now shows the environmental fee for Euro 4, Euro 5a and Euro 5b cars as a separate line, because that fee is a fixed amount charged on top of the registration tax, not a percentage surcharge. Its Euro-standard options now follow the categories of art. 136 §5, and the +30% option is gone, because that increase applies only to L-category tricycles and quadricycles, not to passenger cars. The “New or used” choice now follows the VAT test for a new means of transport described above. On 24 September 2026 the used-car calculation was corrected: the calculator now works out the progressive tax on the price before the age-and-mileage reduction, as art. 136 §2(a) requires, and then cuts that amount by the reduction percentage.

The rates behind the calculator

The registration-tax coefficient rises with the taxable value in six bands, from 4% on the first €14,000 to 71% on the slice between €25,000 and €30,000, then drops to 30% above €30,000 (art. 136 §2, N.5222/2025). Each rate applies only to the value inside its own band.

That base coefficient is then multiplied by a CO2 factor: a cleaner car pays less and a dirtier one pays more. The emission bands differ depending on which test cycle applied when the car was first registered: NEDC for cars first registered up to 31 December 2020, the higher WLTP bands from 1 January 2021 (art. 136 §3).

Euro-standard surcharge

An older emission standard raises the coefficient again. Art. 136 §5 N.5222/2025 sets the Euro-standard surcharge as a percentage increase of the §2(a) coefficients for cars, and the increase depends on the Euro standard and on the date the car was first registered. A Euro 6 car first registered from 1.9.2018 carries no surcharge.

Article 136 §5c also names Euro 3, Euro 2 and Euro 1 cars, but a passenger car of those standards cannot be registered in Greece at all under art. 5 N.4710/2020. The same ban covers a conventional car whose CO2 emissions cannot be proven. The only exception is a passenger car over 30 years old that is intended to circulate only as a historic vehicle. The +30% increase in §5e applies only to the §2(b) coefficients for L-category tricycles and quadricycles (the EU category for light motor vehicles), so it never applies to a passenger car.

Environmental fee for Euro 4 and Euro 5 cars

On top of the registration tax, a Euro 4, Euro 5a or Euro 5b passenger car owes a one-off environmental fee (περιβαλλοντικό τέλος) under art. 5 §1 N.4710/2020, as amended by art. 13 N.4890/2022. The fee is a fixed amount, not a percentage of the value, so it is the same for a cheap car and an expensive one.

Under art. 5 §3 the fee is due only where registration tax is due. A partial registration-tax exemption reduces the fee in the same proportion, so a hybrid that is exempt from 50% of the registration tax pays half the fee. A car that is fully exempt from registration tax pays no environmental fee.

For a used car, the taxable value falls with age. The customs office reads the reduction off an official table (ΦΕΚ Β'4618/2017) in six-month steps that vary by body type; a representative sedan is reduced 43% at three years and 72% at five. A mileage reduction of 0.10 for every 500 km above the 15,000 km-per-year average can be added, but the combined age-and-mileage reduction is capped at 95% (art. 142).

How the registration tax is calculated

The registration tax is the progressive 4%–71% scale applied to the car's value (for a used car, the bands are chosen on the value before the age-and-mileage reduction, and the result is then cut by that reduction), multiplied by the CO2 factor and any Euro-standard surcharge, then reduced by the hybrid or electric exemption (arts. 136 & 142, N.5222/2025). A battery-electric or hydrogen car is not subject to the tax at all.

1. Start from the pre-tax retail price of the car when new. For a used car, the rate bands are chosen on this value, before any age-and-mileage reduction (art. 136 §2(a)).
2. Apply the progressive coefficient to each value band: 4% on the first €14,000, then 26%, 53%, 62%, 71%, and 30% above €30,000. For a used car, cut the result by the age-and-mileage reduction percentage (art. 142).
3. Multiply by the CO2 factor for the car's emissions and test cycle.
4. Add the Euro-standard surcharge for an older emission standard (art. 136 §5): nothing for a Euro 6 car first registered from 1.9.2018, and up to +200% for a Euro 4 car or an older Euro 6a or Euro 5a car. A Euro 3, Euro 2 or Euro 1 passenger car cannot be registered at all, except one over 30 years old kept only as a historic vehicle.
5. Cut the result by 50% for a hybrid (75% if it emits 50 g/km of CO2 or less and is cleared through customs up to 31 December 2026), or to zero for a battery-electric or hydrogen car (art. 136 §6).
6. Separately, add the environmental fee for a Euro 4 car (€3,000) or a Euro 5a or Euro 5b car (€1,000). It is reduced in the same proportion as any partial exemption and is not charged where the registration tax is fully exempt (art. 5 N.4710/2020).

Take the worked example the calculator ships with: a new EU-registered car with a €20,000 pre-tax retail price emitting 120 g/km on the WLTP cycle. The first €14,000 is taxed at 4%, the next €3,000 at 26% and the last €3,000 at 53%, which comes to €2,930. The WLTP CO2 factor at 120 g/km is 0.95 (a 5% discount), so the registration tax is €2,783.50. As a current Euro 6 car, it carries no Euro-standard surcharge and no environmental fee. Because it is a new car for VAT purposes (no more than 6,000 km or no more than 6 months since it first entered service), 24% VAT of €4,800 is due as well. Had the same car come from outside the EU, 10% customs duty of €2,000 and a higher VAT base would apply on top.

The registration tax and any duty or VAT must be paid within 15 days of the customs declaration, and a used car brought in from another EU country must first be entered in the ΜΕΜΟ registry (Μητρώο Εισαγόμενων Μεταχειρισμένων Οχημάτων) using Taxisnet credentials before it arrives.