ENFIA Property Tax in Greece Explained

What ENFIA is

ENFIA — the Unified Property Ownership Tax — is Greece's annual tax on the ownership of real estate. It applies to the value of the property you hold, not to any income it produces, and it is charged simply for owning property or property rights in Greece. It is administered by AADE, the Independent Authority for Public Revenue.

It is important to separate ENFIA from the one-off taxes you meet when buying. The transfer tax you pay on purchase is a single event — you can estimate it with our property purchase cost calculator — whereas ENFIA is an ongoing, yearly cost of holding the property.

Who has to pay

ENFIA is generally owed by whoever owns the property (or holds the relevant property right) as at the reference date set for the tax year. That includes foreign owners: the tax attaches to Greek real estate, so it typically applies whether or not you are a Greek tax resident. If you buy Greek property — see our guide to buying property in Greece — you should plan for ENFIA as a standing annual obligation.

How ENFIA is calculated

ENFIA is broadly built around the characteristics of each property. A main tax is calculated from factors such as the property's objective value, its surface area, location, age, floor, and use, and additional elements can apply depending on the total value of a person's holdings. The rates, bands, and coefficients are set in law and revised periodically, which is why you should never rely on a figure you saw in a previous year.

Central to all of this is the objective — or antikeimeniki — value system: administratively set values used for tax purposes by area, rather than the price you actually paid. These values are themselves revised over time, so the same property can be assessed differently from one revision to the next.

When and how it is paid

ENFIA is an annual tax. AADE issues the assessment and it is typically paid through the myAADE / Taxisnet platform, usually across several monthly instalments rather than in one lump sum. The number of instalments and the deadlines are set each year, so confirm the current schedule on AADE rather than assuming last year's dates still apply.

The E9 declaration

The E9 is the declaration of your real-estate holdings in Greece, and it is the foundation ENFIA is built on. Whenever your property situation changes — you buy, sell, inherit, or alter a property — the E9 needs to be updated so your ENFIA reflects reality. Keeping the E9 current is one of the most practical things a foreign owner can do to avoid disputes and delays.

ENFIA when buying or selling

ENFIA intersects directly with buying and selling. On a sale, transferring Greek property generally requires an ENFIA certificate showing the property has been declared and the relevant obligations are in order for the required years. Your notary and lawyer handle this as part of conveyancing, but it depends on your ENFIA and E9 being up to date — another reason not to let either slip.

Reliefs and exemptions

Reliefs, discounts, and exemptions do exist within the ENFIA framework, and they can depend on factors such as household circumstances, income, and the nature of the property. Because these provisions and their eligibility conditions change with policy, treat them as something to check for your specific case rather than to assume — verify the current reliefs with AADE or an adviser.

How ENFIA fits your ownership cost

When budgeting for Greek property, it helps to see ENFIA as one line in a larger picture. There are one-off costs at purchase and recurring costs of ownership, and ENFIA sits firmly in the second category alongside maintenance, utilities, and any management fees.

How much of this ultimately affects you also depends on your wider tax position — see our guide to Greek tax residency — and you can explore more tax and money topics on our Money & Taxes hub.