Car Import Tax Calculator Greece 2026 — Duty & VAT

The calculator above gives an indicative figure. Registration tax is charged on the taxable value — the pre-tax retail price, reduced by an age-and-mileage factor for a used car — and never folds into the VAT base. 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.

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 up to 75 g/km imported between 1 November 2025 and 31 May 2026, a window that has since closed. The real change lands on 1 January 2027, when the split disappears and a flat 50% exemption applies to every hybrid regardless of CO2 — cutting the benefit for the cleanest models under N.5313/2026 (ΦΕΚ Α'102/25.06.2026).

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).

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 taxable value run through the progressive 4%–71% scale, 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 taxable value: the pre-tax retail price, minus the age-and-mileage reduction for a used car.
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.
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 — nothing for a current Euro 6 car, up to +200% for Euro 4 and older (art. 136 §5).
5. Cut the result by 50% for a hybrid — 75% for 2026 if it emits 50 g/km of CO2 or less — or to zero for a battery-electric or hydrogen car (art. 136 §6).

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. Because it is a new car, 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.

This article does not replace professional legal advice. 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.