ENFIA: Greece’s Real Estate Property Tax

ENFIA is Greece’s unified property tax. Established in 2014, it is imposed on all properties in the country (buildings, plots of land and parcels of land) based on the surface and special characteristics of each property. It applies each year to properties owned as of January 1st, whether by individuals, legal entities, or other legal forms.

ENFIA is levied on all forms of property rights, including:

• Full or bare ownership
• Usufruct and occupancy rights
• Surface rights
• Exclusive use of parking spaces, storage areas, and swimming pools

ENFIA Principal Tax is calculated by multiplying the square meters of the property by the principal tax per square meter. This calculation is based on:

• Location
• Area and use
• Age of the property
• Floor level and number of façades

> Tax rates can range from €2.5 to €16.25 per sq.m and can fluctuate.

> Supplementary Tax (Legal Entities Only): 0.55% of property value; reduced to 0.1% if the property is used for business activity.

> Property Transfer Tax: When purchasing property, buyers pay a one-time 3.09% tax on the transaction value.

Step 1: Acquire Property

ENFIA applies to all real estate acquired in Greece.

Step 2: Submit the E9 Form

Log into the AADE platform and file the E9 form to declare your property’s details, including:

• Address and size
  
  
• Use and age
  
  
• Floor level and special features
  
  

Step 3: ENFIA Calculation

The AADE system processes your E9 and generates your ENFIA assessment.

Step 4: Notification & Payment

You’ll be notified via the AADE platform (and optionally by email). Pay:

• In full by the end of the next month after issuance, or
  
  
• In up to 10 monthly installments (minimum €10 each), with the final payment due in February.

Contact us here if you have questions or would like additional support, our team of experts are here to help make your experience in Greece a smooth one!