If you own, or are planning to own, property in Greece, you will pay an annual property tax called ENFIA. This tax applies to all property owners, regardless of whether they live in Greece, their citizenship, or the purpose of the property (primary residence, holiday home, or investment). This guide covers what ENFIA is, how it is calculated, how much you can expect to pay, how to pay from abroad and other annual obligations that come with owning property in Greece.
This article covers recurring annual costs of ownership only. If you are looking for the taxes you pay at the time of purchase (transfer tax, VAT on new builds, notary fees), see our guide to taxes when buying property in Greece.
What is ENFIA and who has to pay it?
ENFIA (Eniaios Foros Idioktisias Akiniton), or the Unified Property Ownership Tax, is Greece’s annual tax on real estate. Introduced in 2014 under Law 4223/2013, it is now governed by the Property Tax Code (Law 5219/2025). ENFIA applies to all buildings, plots of land and parcels held by any individual or legal entity on 1 January each year.
The key points for international property owners:
- It applies to all owners. There is no distinction between Greek citizens and foreign nationals, or between residents and non-residents. If you own property in Greece on 1 January, you owe ENFIA for that year.
- It is a recurring annual tax. ENFIA is not a one-time cost at purchase. It is charged every year for as long as you own the property. Many international buyers budget for the purchase costs (transfer tax, notary, lawyer) but do not factor in the annual ENFIA, which can be a meaningful ongoing expense depending on the property.
- It is based on objective value, not market price. The tax base is the objective value of the property as determined by the Greek tax authority (AADE) on 1 January, calculated from standardised zone values, not from what you paid for the property or its current market price.
- It is not the same as transfer tax. The transfer tax (3.09% of the objective value) is paid once at the time of purchase. ENFIA is paid every year. These are two different taxes and should not be confused.
How ENFIA is calculated: the key factors
ENFIA consists of two components: the main tax, which is applied to every property, and the supplementary tax, which is applied only to owners whose total real estate holdings in Greece exceed a certain threshold.
The main tax
The main tax is calculated for each property based on a formula combining several factors, including the property’s surface area in square metres, the price zone coefficient (set by the Ministry of Finance for each zone, ranging from approximately €2 to €16.20 per square metre), the floor level, the age of the building, the number of street frontages and the ownership share. The AADE’s system combines these factors to calculate the tax, which appears on your annual ENFIA statement. You do not need to calculate it yourself.
As a rough guide, a residential apartment measuring 80 square metres in a mid-range zone that was built 20 to 30 years ago will typically incur an annual main ENFIA tax bill of a few hundred euros. A larger property in a premium zone (parts of Athens, Mykonos, Santorini and coastal Crete) will incur a substantially higher tax bill. Rural properties and properties on smaller islands often incur a very low tax.
The supplementary tax
If the total objective value of all the real estate you own in Greece exceeds €500,000, a supplementary tax applies on the amount above that threshold. The rate is progressive, ranging from 0.1% to 1.15% depending on the total value. Most international buyers who own a single residential property will not trigger this threshold. It becomes relevant primarily for owners of multiple properties or high-value assets.
The insurance discount
From 2025 onwards, property owners who insure their residential property against natural disasters such as earthquakes, floods and fires can receive a 20% reduction in ENFIA tax for properties with an objective value of up to €500,000, as introduced by Law 5162/2024. The insurance policy must meet certain conditions set by the AADE. If you are considering insuring your Greek property, this discount should be factored into your cost-benefit analysis.
Please note that ENFIA rates and zone values are subject to annual review by the Greek government. The figures in this article reflect the rules applicable for 2025/26. Please verify the current rates for the relevant year with your lawyer or on the AADE portal.
When and how to pay ENFIA (including from abroad)
This is where the practical reality matters most for international property owners. Understanding the mechanism of payment is just as important as understanding the amount.
The payment cycle
ENFIA is calculated annually by the AADE based on the property data declared in your E9 form (see the next section). You receive a notification through the myAADE portal (the AADE’s online platform). From 2025 onwards, ENFIA can be paid in up to 12 monthly instalments, an improvement over previous years when the payment was compressed into fewer instalments. The first instalment is typically due in March, with the last due the following February.
How to access myAADE
To receive your ENFIA statement and make payments, you need a Greek tax number (AFM) and myAADE login credentials. Both are typically obtained during the purchase process in Greece through your lawyer. If you have not yet set up myAADE access, your lawyer or a local tax representative can arrange it. This is one of the administrative steps that should be organised at the time of purchase, not left until the first ENFIA bill arrives.
Payment options from abroad
For non-resident property owners in Greece, paying ENFIA (the annual property tax) is generally straightforward, with several practical options available depending on your setup and level of involvement.
The system offers flexibility to ensure timely compliance.
The most common method for non-resident owners is paying through a Greek bank account’s online platform. Most buyers open a Greek bank account during the purchase, and the bank’s e-banking system accepts ENFIA payments directly. Alternatively, the myAADE portal accepts payment by international credit or debit card: you log in, access your ENFIA statement, and pay without needing a Greek bank account. The third option, and the simplest for owners who do not want to manage the Greek tax portal themselves, is to delegate the payment to a lawyer or local tax representative (forologikos antiprosopos) in Greece. The representative handles payments, monitors deadlines, and keeps your E9 current.
Note that ENFIA cannot be charged to a tenant. Even if you rent out your property, the obligation remains yours and cannot be transferred contractually to the tenant.
The E9 declaration: registering your property in the Greek tax system
The E9 is the form through which you declare your real estate holdings to the AADE. It is one of the most important, and least discussed, obligations for international property owners.
The E9 (Real Estate Information Declaration) is the official record of what property you own in Greece, including details of location, size, type, floor, age, and ownership share. It is submitted electronically through the myAADE portal.
The E9 must be submitted or updated whenever your real estate holdings change: when you buy, sell, donate, inherit, or change the ownership share of a property. Since 2025, when purchases are processed through the myPROPERTY system, an E9 entry may be created automatically by the AADE. However, you should verify that the auto-generated entry is complete and accurate. Errors in the E9 directly affect your ENFIA calculation.
The AADE uses the data in your E9 to calculate your ENFIA. If your E9 is not filed, is incomplete, or contains errors, your ENFIA will be calculated incorrectly, which creates problems when you try to sell, mortgage, or otherwise transact on the property in the future. A certificate confirming that your ENFIA is current is typically required for any future sale.
For international buyers, the E9 filing is typically handled by the lawyer who managed the purchase, or by a local tax representative. This is not the notary’s responsibility and it is not the estate agent’s responsibility. Agree on who will handle the E9 before the purchase deed is signed, and confirm that it has been filed correctly afterwards.
TAP: the municipal property duty
In addition to ENFIA, property owners in Greece pay a municipal property tax called TAP (Telos Akiniton Periousias). Although this is a smaller tax, it is still worth understanding.
TAP is calculated at a rate between 0.025% and 0.035% of the property’s objective value. In some municipalities, an additional coefficient reflecting the building’s age is applied. The amount is generally modest: for most residential properties, it amounts to a few tens of euros per year.
For properties connected to the electricity grid, TAP is collected through the electricity bill. You do not need to file a separate return or make a separate payment. For properties not connected to the electricity grid (e.g. unoccupied, under renovation or off-grid), TAP must be paid directly to the municipality.
If you rent out your property, TAP can be transferred to the tenant via the rental contract (unlike ENFIA, which remains the owner’s obligation regardless).
The requirement to present a TAP compliance certificate when selling a property was abolished by Law 5076/2023. It is no longer required for the notarial deed.
If you rent out your property: income tax obligations
This section applies if you earn rental income from your Greek property. If you own the property but do not rent it out, you can skip this section. Note that ENFIA remains due whether or not you rent.
Rental income from property located in Greece is taxable in Greece, regardless of the owner’s nationality or place of residence. The progressive tax rates for 2025 are:
- Up to €12,000: 15%
- From €12,001 to €35,000: 35%
- Above €35,000: 45%
Update for 2026: From 1 January 2026, a new intermediate rate of 25% applies to the band from €12,001 to €24,000. Income from €24,001 to €35,000 is taxed at 35%. The 15% and 45% bands remain unchanged.
All rental contracts must be registered online through the AADE portal. Non-resident owners must file an annual Greek tax return declaring their rental income. This is separate from any tax obligations in your home country.
If you are tax-resident in another country, you will likely need to declare the Greek rental income there as well. Most countries have double taxation agreements with Greece that prevent the same income from being taxed twice, typically through a foreign tax credit mechanism.
The specifics depend on the treaty between Greece and your country of residence, and a tax professional familiar with cross-border taxation should review your situation. For country-specific guidance, see our guide for American buyers (US-Greece treaty, FBAR/FATCA) or our guide for British buyers (UK-Greece DTA).
What happens if you don’t pay: penalties and practical risks
Non-payment of ENFIA or failure to file the E9 declaration generates concrete consequences. This is not a theoretical risk for non-resident owners who may not receive physical mail or log into the AADE portal regularly.
- Interest and penalties. Overdue ENFIA accrues interest and late-payment penalties, which increase progressively the longer the tax remains unpaid.
- Transaction blocking. This is the most practically significant consequence. A certificate confirming that your ENFIA is current is typically required for any future real estate transaction: sale, mortgage, or encumbrance. If your ENFIA is unpaid or your E9 is incomplete, you cannot sell or mortgage the property until the situation is resolved. For an investor or a holiday-home owner who may want to sell years later, discovering at the point of sale that years of ENFIA are outstanding is both expensive and time-consuming to fix.
- Conservative measures. In extreme cases of prolonged non-payment, the Greek tax authority can pursue enforcement measures against the property, though this is rare for non-resident owners with typical ENFIA amounts.
The practical recommendation is straightforward: delegate the management of your annual tax obligations to a property lawyer or tax representative in Greece from the moment of purchase. The cost of professional management is minimal compared to the cost and complication of resolving years of non-compliance retrospectively.
Frequently asked questions
The following questions address what international property owners most commonly ask about ENFIA and annual ownership obligations in Greece.
Do foreigners pay property tax in Greece?
Yes. ENFIA applies to all property owners in Greece without distinction. There is no exemption or different rate for foreign nationals, non-residents, or EU versus non-EU citizens. If you own property in Greece on 1 January, you owe ENFIA for that year.
How much is property tax in Greece?
There is no single answer, because ENFIA depends on the property’s location, size, age, floor level, and the ownership share. As a rough guide, a standard residential apartment of 80 square metres in a mid-range zone will typically cost a few hundred euros per year. Larger or better-located properties pay more. Rural properties and smaller islands can be very low. Your lawyer or the AADE portal can provide a specific estimate for a given property.
What is the E9 and do I need to file it?
The E9 is the declaration through which you register your real estate holdings with the Greek tax authority (AADE). It is mandatory for all property owners, including foreigners. It must be submitted or updated whenever your holdings change (purchase, sale, inheritance). The AADE uses the E9 data to calculate your ENFIA. If it is not filed or contains errors, your ENFIA will be incorrect and future transactions on the property may be blocked.
Can I pay ENFIA from outside Greece?
Yes. You can pay through a Greek bank account’s online platform, directly on the myAADE portal using an international credit or debit card, or by delegating payment to a lawyer or tax representative in Greece. You need a Greek tax number (AFM) and myAADE credentials, both of which should be set up during the purchase process.
Is there property tax in Greece for holiday homes?
Yes. ENFIA applies to all properties regardless of use: primary residences, holiday homes, unoccupied properties, and investment properties. There is no exemption for non-commercial use or seasonal occupancy. If you own it on 1 January, you pay ENFIA on it.
What happens if I don’t pay ENFIA?
Unpaid ENFIA accrues interest and penalties. More importantly, a current ENFIA certificate is typically required for any future property transaction. If your ENFIA is outstanding, you cannot sell or mortgage the property until the debt is cleared. The simplest way to avoid this is to delegate annual tax management to a professional in Greece from the time of purchase.
Managing your Greek property tax obligations from abroad
Annual ownership costs on a Greek property are predictable once the system is set up correctly. The gaps tend to appear in the details: an E9 that was never filed after the purchase, ENFIA that accumulated while a property sat unattended, a tax file that has not been reviewed since the notarial deed was signed.
None of these situations is irreversible, but each one is easier and less expensive to address before it becomes a compliance problem than after. If you are uncertain about your current ENFIA position, your E9 registration, or what your ongoing obligations look like, an In-Depth Property Consultation covers exactly this: a structured review of your property’s tax position, the obligations that are outstanding, and the practical steps to bring everything in order. We work in English, handle matters remotely, and act exclusively for the buyer.
