Property Tax Overview in Greece Confirm the cited source.

Greece taxes the ownership of real estate through the Eniaios Foros Idioktisias Akiniton (ENFIA), the Unified Property Tax, administered by the Independent Authority for Public Revenue (AADE) [1][2]. ENFIA replaced a series of earlier property levies and consolidated them into a single annual charge. For non-residents holding Greek property -- a large population, given the country's holiday-home and residence-by-investment markets -- it is often the only Greek tax they encounter, and its mechanics differ from property taxes elsewhere in two ways that matter: liability is fixed by a single calendar date, and the taxable value is a formula output rather than a market price.

01Who pays ENFIA, and on what date?

Liability attaches to the person holding rights to the property on 1 January of the tax year [1][2]. This is a snapshot rule, not an apportionment rule. A person who owns a Greek apartment on 1 January and sells it on 2 January is the ENFIA taxpayer for that entire year; the buyer owes nothing for it until the following 1 January. There is no statutory proration between seller and buyer, which is why apportionment is negotiated privately in sale contracts rather than assumed.

The charge reaches more than outright ownership. Full ownership, bare ownership (psili kyriotita), and usufruct (epikarpia) are each rights in the property, and ENFIA is allocated across them -- so a parent holding a usufruct and a child holding bare ownership are each assessed on their respective share. Residence is irrelevant to liability: a non-resident owner of Greek real estate is within the charge on exactly the same basis as a resident, because ENFIA follows the asset rather than the person.

02How is the main tax calculated?

ENFIA is not self-assessed. AADE computes it electronically from the property data already on file in the taxpayer's E9 real estate declaration, and issues the assessment through its online portal without requiring a separate return [1][2]. The taxpayer's obligation is therefore to keep E9 accurate -- filing it on acquisition, and amending it on any change -- rather than to calculate anything.

The main tax is computed per property from its objective characteristics [1][2]:

• Location -- the price zone in which the property sits
• Surface area -- the square metres
• Use -- residential, commercial, land, and so on
• Age -- the age of the building
• Floor -- the storey on which it sits
• Facades -- the number of frontages

These feed a unit-rate-and-zone formula that produces a charge per square metre, which the published guidance places in a band running from roughly EUR 2.5 to EUR 16.25 per square metre depending principally on location and size [3]. The zone rates derive from the objective value system (antikeimeniki axia) -- the administratively assessed values the Ministry of Finance maintains for property areas across the country, most comprehensively revised in December 2021 [3]. Objective values are typically set below open-market prices, but they are revised periodically and a revision changes ENFIA bills without anything about the property changing.

03Is there still a supplementary tax on individuals?

The terminology here has shifted, and older summaries are misleading. The historic structure charged a separate supplementary tax on individuals above a EUR 300,000 threshold. Under the current framework, as set out in Law 5219/2025, ENFIA for a natural person comprises the main tax calculated per property, plus an additional charge that applies only where the total value of the individual's real estate exceeds EUR 500,000 [2]. The supplementary tax was absorbed into this reformed structure rather than abolished outright -- it now operates as an aggregate-value levy rather than a parallel tax.

For legal entities the pattern is the same in shape: a main tax per property, plus an additional tax on the aggregate value of all real estate the entity holds [2]. Rates for entities are published separately, and property that an entity occupies for its own business activity is treated more favourably than property held passively.

04What reductions and payment terms apply?

Two reductions are worth identifying because they turn on facts an owner controls. For residences, insurance cover against natural hazards attracts a reduction of 20% where the property value does not exceed EUR 500,000, or 10% where it does [2]. From 2026, main residences in villages with populations under 1,500 inhabitants attract a 50% reduction, provided the property value does not exceed EUR 400,000 [2] -- a measure aimed at rural depopulation rather than at property taxation as such.

Payment is due either as a lump sum by the last working day of the month following issuance of the assessment, or in up to ten equal monthly instalments running to February of the following year [3]. Because assessments issue on AADE's timetable rather than a fixed statutory date, the instalment calendar shifts year to year.

ENFIA is one of three distinct charges on Greek real estate and should not be confused with the others. Transfers of property attract a real estate transfer tax at 3% of taxable value, reduced to 0.75% or 1.5% in defined circumstances including equal distribution, dissolutions, mergers and exchanges [2]. Rental income is separately taxable as income. For the wider Greek tax framework, see the Greece country overview.

This page summarises publicly available information from official and professional sources for general informational purposes. Objective values, reduction eligibility and the allocation of ENFIA between usufruct and bare ownership are fact-specific; an owner of Greek real estate should seek guidance from a qualified tax professional registered in Greece.