• Which properties are subject to TAP (Municipal Real Estate Tax)?

All type of buildings located:

  • within the approved city plan
  • within the boundaries of settlements existing before 1923
  • within settlements with a population of less than 2,000 inhabitants

are subject to a property tax, also known as TAP, in favor of municipalities and communities since January 1, 1993. Essentially, TAP is levied on all Greek properties.


  • Are there exemptions from the TAP obligation?
  • Buildings under construction, for a period of seven years from the issuance of the building permit, or until they are leased or used in any way before the end of the seven-year period.
  • Common areas of apartment buildings.
  • Historical, archaeological or religious buildings and properties that belong to the Greek government, municipalities or charitable institutions.


  • How is TAP calculated?

The calculation of TAP takes into account several factors:

  • The reported square meters (m²) of the property.
  • The property’s age coefficient, determined by the Ministry of Finance based on the year it was built. For residential properties, the coefficients are as follows:
    • 1-5 years old: 0.90
    • 6-10 years: 0.80
    • 11-15 years: 0.75
    • 16-20 years: 0.70
    • 21-25 years: 0.65
    • 26 years and over: 0.60
  • The zone value, also determined by the Ministry of Finance, which varies based on the location of the property. The designated General Secretariat of Public Property platform helps owners to identify the applicable zone value by inputting their property’s basic details.
  • The TAP rate, established by each municipality. It ranges from 0.25% to 0.35% and is consistent across the municipality’s entire administrative region.
  • Since TAP is calculated annually, the total amount is divided and included in electricity bills.

As such, TAP = [ (property square meters) x (property age coefficient) x (zone price) x (TAP coefficient) x (days) ] / 365.


  • Who is liable to pay TAP?

The responsibility for paying TAP falls on the property owner, and it is collected through electricity bills. However, if the energy bill is issued in the tenant’s name, the amount is deducted from the monthly rent. Nevertheless, the property owner is ultimately liable for the TAP.