Import car from Germany to Greece: registration tax guide
Import car from Germany to Greece: how Greek registration tax is set on used imports, CO2 and Euro surcharges, customs declaration, KTEO and timing.
· 7 min read
To import a car from Germany to Greece, you declare the car at a Greek customs office on arrival, pay the registration tax (τέλος ταξινόμησης) before it goes on the road, and at the latest by the 15th of the following month, then pass the KTEO inspection and register it at the regional transport directorate. The registration tax is a percentage of the new-car price reduced for age and mileage, with surcharges for high CO2 and older Euro standards, so the first-registration date of the German car matters a lot.
How Greek registration tax is calculated on a used import
Greek registration tax on passenger cars is set by Articles 121 and 126 of the National Customs Code (Law 2960/2001). It is calculated in three steps:
- Taxable value. Customs starts from the pre-tax retail price of an identical new car (same make, type, variant and equipment) from the official importers' price lists, and reduces it by a depreciation percentage set by ministerial decision for each half-year of age and body type.
- Rate. A progressive scale of rates applies to the taxable value, starting at 4% for values up to €14,000 and rising steeply above that.
- Adjustments. The rates are increased or reduced according to CO2 emissions and the Euro standard.
One detail catches many importers out: for used cars, the rate band is chosen using the taxable value before depreciation. A car that was expensive new stays in a high band even when it is ten years old, so older premium cars are taxed more heavily than their used value suggests.
Mileage and depreciation: how the value is reduced
The depreciation table rewards age, and Article 126 adds a small mileage allowance on top. The value after depreciation is reduced by a further 0.1% for every 500 km driven above an annual average of 15,000 km, up to a maximum of 10%. The total reduction, including mileage, cannot exceed 95%.
So a high-mileage German diesel gets some relief, but not much: 50,000 km above average is worth the full 10% at most. Document the mileage properly with service records and the last German HU report, because customs works from documented figures.
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Request accessCO2 and Euro standard: the surcharges that decide the deal
The CO2 and Euro adjustments can matter more than the car's value. For cars first registered in the EU from 1 January 2021 (WLTP), the rates change as follows:
| WLTP CO2 | Change to the rates |
|---|---|
| up to 130 g/km | −5% |
| 156–182 g/km | +10% |
| 182–208 g/km | +20% |
| 208–234 g/km | +30% |
| 234–260 g/km | +40% |
| 260–325 g/km | +60% |
| over 325 g/km | +100% |
Cars first registered up to 31 December 2020 use an NEDC-based scale (−5% up to 100 g/km, then +10% to +100% from 120 g/km upwards).
The Euro-standard surcharges are even sharper:
| Emission standard and first registration | Surcharge on the rates |
|---|---|
| Euro 6, first registered up to 31 August 2018 | +50% |
| Euro 6 or 5b, first registered up to 31 August 2015 | +100% |
| Euro 6a or 5a, first registered up to 31 December 2012, or Euro 4 and older | +200% |
The practical rule for a dealer buying in Germany: a car first registered in September 2018 or later escapes the Euro surcharge, while an otherwise identical car from August 2018 pays rates 50% higher. That one month can wipe out the price advantage of the cheaper car. Always check the first-registration date in the Zulassungsbescheinigung and the emission key before bidding.
Battery-electric cars are exempt from registration tax, and cars emitting 1–50 g/km CO2 receive a 75% reduction, according to ACEA's 2026 overview.
Which customs office handles imported cars in Greece?
Any Greek customs office (τελωνειακή αρχή) handles the arrival declaration, and the law requires the car to be declared immediately at the nearest one when it enters the country. Article 129 of the Customs Code says a car arriving from another EU country, whether on a truck or under its own power, is declared without delay by the person who brought it in, the owner, the consignee or their representative. Customs sets a deadline for moving the car to its declared destination.
Under Article 128, registration tax becomes due before the car is put into circulation, and at the latest on the 15th day of the month following arrival. In practice Greek dealers work with customs agents who file the declaration, calculate the tax and obtain the certificate needed for registration. A car can also be re-dispatched to another EU country or exported before the tax is assessed.
Does an imported car need a KTEO inspection before registration?
Yes, in practice a used import passes a KTEO inspection (the Greek roadworthiness test) as part of first registration in Greece. The inspection checks identity and technical condition and records the data needed for the registration documents.
Bring the certificate of conformity (CoC). It shows WLTP CO2 and the emission standard, the two figures that drive the surcharges above. Without it, you may struggle to prove the lower CO2 or the newer Euro standard; our certificate of conformity guide explains how to get one. After KTEO and payment of the tax, the car is registered at the regional transport directorate and receives Greek plates.
Is it worth it to import a car from Germany to Greece?
It is worth it for the right cars: recent, low-CO2, Euro 6d cars first registered from September 2018, where the registration tax is moderate and German supply is large. According to listings tracked by MyCarDealer in October 2026, the median asking price in Germany was €15,990 for a 2018–2021 VW Golf (1,571 listings) and €16,990 for a 2019–2022 Toyota Yaris hybrid (86 listings). For the Yaris, Italy (€15,490, 239 listings) and France (€15,190, 21 listings) were cheaper than Germany, so Germany is not automatically the best source for every model.
The cars to avoid are older premium diesels with high CO2, Euro 5 or early Euro 6, and a high new price: band, CO2 and Euro surcharges all work against you. A landed-cost check for a Greek buyer:
- purchase price and VAT status (Greek VAT is 24%);
- transport from Germany, usually by truck via the Balkans or by ferry from Italy;
- registration tax, from the customs agent's calculation;
- KTEO, plates and agent fees.
Compare the total with the Greek market price. MyCarDealer shows the margin after transport and costs; test a car with a free valuation. For the German side of the deal, follow our checklist for importing a car from Germany and our guide to German export plates.
Frequently asked questions
How is Greek registration tax calculated on a used import?
Customs takes the pre-tax retail price of the same car new, reduces it by an age-based depreciation percentage and a small mileage allowance, and applies a progressive rate scale starting at 4%. The rates are then adjusted for CO2 (−5% to +100%) and for older Euro standards (+50% to +200%).
Which customs office handles imported cars in Greece?
The car must be declared immediately at the nearest Greek customs office after entering the country. Any customs office can accept the declaration; dealers usually use a customs agent who files it and calculates the registration tax.
When must the registration tax be paid?
Before the car is put into circulation, and at the latest by the 15th day of the month following its arrival from another EU country, under Article 128 of the Customs Code.
Does an imported car need a KTEO inspection before registration?
Yes, in practice a used import goes through a KTEO inspection as part of first registration. Bring the CoC, because it proves the CO2 figure and emission standard that determine the tax surcharges.
Is it worth it to import a car from Germany to Greece?
For recent, low-CO2 cars first registered from September 2018 onwards, usually yes. For older high-emission diesels and premium cars with a high new price, the Euro and CO2 surcharges often eat the price advantage.