• What is the Greek Uniform Real Estate Property Tax (ENFIA)?

The Greek Uniform Real Estate Property Tax was first introduced in 2014 and imposed on all real estate properties located in Greece. Any individual, legal person, or entity owning real estate property (whether leased or not) is liable for the specified tax, covering the following property rights:

  • Full ownership: the most comprehensive right, allowing full control over the property.
  • Bare ownership: the right to own property without the right to use it.
  • Usufruct possession: the right to use and enjoy the benefits of someone else’s property without owning it.
  • Dwelling: the right to live in a property.
  • Surface area of the real estate property: rights related to the use of the surface of the land.

Additionally, the ENFIA property tax applies to the following rights in rem or contractual rights:

  • Exclusive use
  • Parking space
  • Auxiliary areas
  • Swimming pool


  • How is ENFIA calculated?

ENFIA is a combination of a main tax and a supplementary one, with the main tax determined based on factors such as location, area, use, age, floor level and number of façades, levied on both individuals and legal entities, whereas the supplementary tax applies to legal entities only, calculated at a rate of ate of 5.5 per thousand (5.5‰) on the value of the aforementioned rights. For real estate used by the owner for any business activity, regardless of the industry, the supplementary tax is calculated at a rate of 1 per thousand (1‰).

  • How are taxpayers notified?

Using their personal credentials on the website of the Independent Authority for Public Revenue (AADE) www.aade.gr, taxpayers can receive notifications of the issuance of a declaration or administrative tax assessment. Alternatively, notifications are also sent via email to the address provided by the taxpayers.

  • When is ENFIA paid?

ENFIA is paid annually, either as a lump sum by the last working day of the month following the issuance of the tax assessment or in up to ten equal monthly installments, with each installment being at least ten euros, until February of the following year. If the tax assessment is issued by the 15th of the month, the payment can be made either as a lump sum by the last working day of that month or in up to ten equal monthly installments until February of the next year.

  • I am planning to sell my property. Do I have to keep paying ENFIA?

Taxpayers intending to transfer their property must present an ENFIA certificate to the notary public, confirming they have paid the tax corresponding to the property’s value for the past five years and have no outstanding ENFIA debts on other properties or have arranged to pay them.

When ownership or usufruct of a property is transferred, the new owner or usufructuary will be jointly responsible with the previous owner for any ENFIA tax owed.