Greece Property Tax Guide 2026 — ENFIA (0.1-1.2%)

Overview of Greek Property Taxation

Greece imposes an annual property tax known as ENFIA (Ενιαίος Φόρος Ιδιοκτησίας Ακινήτων) — the Unified Property Ownership Tax. ENFIA replaced the earlier property taxes (ΦΜΑΠ, ΕΤΑΚ) in 2014 and is administered by the ΑΑΔΕ. ENFIA is calculated on the cadastral value (αντικειμενική αξία) of properties, which is determined by the Greek Ministry of Finance based on location, size, age, floor level, facade, and other characteristics. The cadastral value is typically lower than market value but has been gradually converging in recent years as Greece updates its valuation system.

ENFIA consists of two components: the main tax (κύριος φόρος) applicable to all properties, and the supplementary tax (συμπληρωματικός φόρος) which applies to properties with a total cadastral value exceeding certain thresholds. The tax is assessed annually based on the property's status as of 1 January of each year.

Main ENFIA Tax (Κύριος Φόρος)

The main ENFIA tax is calculated on each individual property based on its cadastral value using a progressive scale. The rates are applied to the tax band (φορολογική κλίμακα) of each property's value:

Progressive Rates on Cadastral Value (per property): Up to €60,000 — 0.1%. €60,001 to €100,000 — 0.15%. €100,001 to €150,000 — 0.25%. €150,001 to €200,000 — 0.35%. €200,001 to €250,000 — 0.45%. €250,001 to €300,000 — 0.55%. €300,001 to €400,000 — 0.65%. €400,001 to €500,000 — 0.75%. €500,001 to €600,000 — 0.85%. €600,001 to €700,000 — 0.95%. €700,001 to €800,000 — 1.05%. Over €800,000 — 1.2%.

Example: A property with a cadastral value of €200,000 pays: 0.1% on the first €60,000 (€60), 0.15% on €60,001-€100,000 (€60), 0.25% on €100,001-€150,000 (€125), and 0.35% on €150,001-€200,000 (€175). Total main tax: €420.

Additional Factors: The tax is adjusted by coefficients based on the property's age, floor level, facade, and other characteristics. For example: newer properties (under 5 years old) have a coefficient of 1.25 (25% surcharge), while older properties (over 25 years) have a coefficient of 0.75 (25% reduction). Corner properties, properties with swimming pools, and properties in premium locations (high zone prices) have upward adjustments.

Supplementary ENFIA Tax (Συμπληρωματικός Φόρος)

The supplementary ENFIA tax applies to the total cadastral value of all real estate owned by a taxpayer (individual or legal entity) exceeding certain thresholds. The tax is calculated on the taxpayer's aggregate property wealth.

For Individuals: The supplementary tax applies to total property value exceeding €250,000 (for single individuals) with a €25,000 exemption per child (up to 3 children). The rate is progressive on the total value: €250,001 to €500,000 — 0.15%. €500,001 to €750,000 — 0.25%. €750,001 to €1,000,000 — 0.45%. €1,000,001 to €1,500,000 — 0.65%. €1,500,001 to €2,000,000 — 0.85%. Over €2,000,000 — 1.05%.

For Legal Entities: The supplementary tax is a flat 0.55% on the total cadastral value of all real estate held in Greece. Note: companies holding real estate as their primary business (real estate companies, investment funds) may be subject to different rates. Legal entities also pay an additional 5-15% surcharge on properties used for commercial or industrial purposes, depending on the property's cadastral value.

Exemptions and Reductions

Principal Residence: The main residence (κύρια κατοικία) is subject to ENFIA but may qualify for a 50% reduction if the taxpayer meets certain income, property value, and family status criteria. For very low-income households, a 100% exemption may apply. Conditions: total taxable income does not exceed €9,000 (single) or adjusted amounts for families, total cadastral value of all properties does not exceed €85,000 for a couple with 2 children, and the taxpayer does not own a luxury property.

Historic Buildings and Listed Properties: ENFIA is reduced by 50% for buildings listed as historic or protected by the Ministry of Culture. Properties classified as "διατηρητέα" (preservation buildings) also benefit from reduced rates.

Agricultural Land: Agricultural land (αγροτεμάχια) is generally exempt from ENFIA if the owner is a farmer registered in the national agricultural registry (Μητρώο Αγροτών). Non-farmers pay reduced rates on agricultural land.

Long-Term Unoccupied Properties: Properties that are completely vacant (without electricity connection) for more than 5 years may qualify for a 50% ENFIA reduction. Properties damaged by natural disasters (earthquakes, floods) may receive temporary exemptions.

Payment and Filing

ENFIA is assessed annually, and the tax notice (Εκκαθαριστικό Σημείωμα ΕΝΦΙΑ) is issued by AADE, typically in April or May of each year. Payment is made in 10 equal monthly instalments, from May to February of the following year. The first instalment is due by the end of May, and the final instalment by the end of February. Taxpayers may pay the full amount by the first instalment deadline and receive a 3% discount.

Disputes: Taxpayers who believe their ENFIA assessment is incorrect may file an administrative appeal (ενδικοφανής προσφυγή) with AADE within 30 days of receiving the notice. Appeals must specify the grounds (e.g., incorrect cadastral value, wrong coefficients, miscalculation of exemptions). If the appeal is rejected, the taxpayer may file a petition with the Διοικητικό Δικαστήριο (Administrative Court).

FAQs

Do non-residents pay ENFIA?

Yes. Non-residents who own property in Greece are subject to ENFIA in the same way as residents. The tax is assessed on the cadastral value of their Greek properties. The supplementary ENFIA also applies to non-residents. There is no distinction in treatment. Non-residents do not qualify for the income-based 50% reduction on the principal residence because that property is not their main residence.

How is the cadastral value determined?

The cadastral value (αντικειμενική αξία) is determined by the Greek Ministry of Finance using the system of objective values (Σύστημα Αντικειμενικού Προσδιορισμού Αξίας). Each zone (ζώνη) in Greece has a base price per square metre (τιμή ζώνης), which is adjusted by coefficients for: property age (παλαιότητα), floor level (όροφος), facade condition (πρόσοψη), and other characteristics. The cadastral value is updated periodically (most recently in 2024-2025 for many areas). For properties in areas without objective values, the taxable value is determined by AADE based on comparable properties.

What happens if I don't pay ENFIA?

Non-payment of ENFIA triggers: interest at approximately 0.73% per month on the outstanding amount, forced collection measures by AADE (including asset seizure, bank account freezing, and property liens), and the tax debt is registered with the ΚΕΑΟ (Κέντρο Είσπραξης Ασφαλιστικών Οφειλών — Centre for Collection of Insurance Debts). ENFIA debt takes priority over most other claims. Property sales cannot proceed without full payment of outstanding ENFIA.