ENFIA: How Greek Property Tax Is Calculated and When to Pay It
Bought a home in Greece — through the Golden Visa programme, to live in or to rent out? Then every year you will pay ENFIA (ΕΝΦΙΑ), the single property ownership tax. All owners pay it, whether or not they live in Greece and whether or not the property earns any income.
In this article we explain in plain language who pays ENFIA, what it is made of, when the assessment arrives and what to check so you don't overpay.
Who pays ENFIA
ENFIA is paid by everyone who owns property in Greece on 1 January of the year:
- Greek tax residents and non-residents alike;
- owners of apartments, houses, commercial premises and land;
- co-owners — each according to their share.
Important: the tax is based on the situation on 1 January. If you bought a home during the year, the first ENFIA for it will come the following year.
What the tax is made of
ENFIA has two parts.
The main tax is calculated separately for each property. It depends on:
- the zone value of the area (τιμή ζώνης) — the more “expensive” the area, the higher the tax;
- the floor area;
- the age of the building;
- the floor and other features of the property.
A supplementary tax applies if the total value of your property, as assessed by the state, exceeds €250,000. It follows a progressive scale — the higher the total value, the higher the rate.
Note: the tax is not based on the price you paid, but on the objective (taxable) value set by the state.
When the assessment arrives and how it is paid
The Greek tax authority (AADE) calculates ENFIA automatically — usually in spring. No separate return is needed: the calculation is based on the property data in your E9 declaration.
The tax can be paid at once or in monthly instalments during the year.
Late payment brings surcharges, and an ENFIA debt prevents you from getting a tax clearance certificate (φορολογική ενημερότητα) — needed, for example, to sell a property and for many other procedures.
Why the E9 declaration matters so much
E9 is the list of all your properties in Greece held by the tax authority. ENFIA is calculated from the E9 data: floor area, floor, year of construction, ownership share.
Errors in E9 are common — especially after a recent purchase or an inheritance:
- wrong floor area or year of construction;
- a property you have already sold is still listed under your name;
- a wrong ownership share.
Every such error means the wrong tax — often higher than it should be. That is why E9 should always be checked after a purchase, a sale or an inheritance.
Can ENFIA be reduced?
There are legal ways, but they depend on your situation:
- A correct E9. The most common way to “save” is simply fixing errors in the data.
- A discount for insured homes. Homes insured against natural disasters can get an ENFIA discount — if the conditions are met.
- Reductions for certain groups. Some owners, for example those with a low income, may qualify for a lower tax.
The conditions of each reduction are best checked in advance with your accountant.
Common mistakes of property owners
- Thinking ENFIA is not due if you don't live in Greece or don't rent the property out.
- Not checking E9 after the purchase — and paying the wrong amount for years.
- Missing payments — surcharges grow and the debt blocks the tax clearance certificate.
- Confusing ENFIA with tax on rental income: they are two different taxes, and if you rent out your home, you pay both.
How we help
We are an accounting office in Thessaloniki working in English, Greek and Russian. We check your E9 and your ENFIA calculation, fix errors, tell you whether you qualify for a discount and remind you of payment deadlines. If you rent out your property, we also take care of the rental income return.
More on taxes for property owners on the Golden Visa & residence permit taxes page.
Message us on WhatsApp, Viber or Telegram, or book a consultation.
This article is for information only and is not individual tax advice. Legislation changes — for a decision on your situation, consult an accountant.