ENFIA and E9 in Greece: Annual Property Tax for Foreign Owners (2026)

What is ENFIA, and who has to pay it?

ENFIA (Ενιαίος Φόρος Ιδιοκτησίας Ακινήτων) is Greece's annual Unified Real Estate Ownership Tax.

It was introduced in 2014. Since July 2025, its provisions have been consolidated within Law 5219/2025, the Greek Property Tax Code (Κώδικας Φορολογίας Περιουσίας).

Under Article 8, ENFIA applies to qualifying rights over real estate located in Greece that are held on 1 January of the relevant tax year.

The tax applies to individuals and legal entities, although their calculation methods differ.

Sources: Greek Ministry of National Economy and Finance — Capital Taxation and Law 5219/2025 — Article 8.

Do foreign owners pay ENFIA?

Yes.

Greece does not generally exempt an individual from ENFIA merely because they are a foreign national or a tax resident of another country.

A person living permanently in Germany, the United Kingdom, the Netherlands, the United States or elsewhere can still owe ENFIA on property rights held in Greece.

AADE's official guidance for Greeks living abroad and non-residents explicitly identifies the obligation to declare Greek real estate and pay the corresponding ownership tax.

Source: AADE — Property Taxation for Non-Residents.

Does it matter whether the property is used?

ENFIA is principally a tax on qualifying ownership rights, not a tax on the number of days the property is occupied.

Consequently:

• A holiday home used only during the summer can be subject to ENFIA.
• An apartment held for future retirement can be subject to ENFIA.
• An investment property that is currently vacant can be subject to ENFIA.
• An apartment let to tenants can be subject to ENFIA.

Certain exemptions and adjustments exist, but an empty or occasionally occupied property is not automatically exempt.

What this means for a buyer: ENFIA belongs in the ownership budget even when the property will produce no rental income.

What is E9, and how is it different from ENFIA?

E9 (Έντυπο Ε9 — Δήλωση Στοιχείων Ακινήτων) is Greece's property-information declaration.

It records relevant details of the property and the rights held by the taxpayer.

ENFIA is the tax calculated using that information and the applicable legislation.

Source: AADE — E9 Declaration and ENFIA Service.

Why does the distinction matter?

A buyer may correctly pay the transfer tax when purchasing a home but still need to verify that the resulting property information is accurately recorded in E9.

Similarly, having an E9 declaration does not mean that the annual ENFIA assessment has been paid.

Property transfer tax, E9 and ENFIA are three different things.

Transfer tax concerns the acquisition.

E9 records the property and rights.

ENFIA concerns annual ownership.

When does ENFIA become payable after buying a property?

ENFIA uses a specific reference date: 1 January.

Article 8 of the Property Tax Code states that the tax is based on qualifying property rights existing on 1 January of the tax year, irrespective of changes during the remainder of that year.

This can produce a result that surprises foreign buyers.

Worked example: Buying in October 2026

Consider an illustrative transaction:

Under the ordinary statutory rule:

ENFIA for 2026: The seller is the person whose qualifying ownership rights existed on 1 January 2026.

ENFIA for 2027: If the buyer holds the relevant rights on 1 January 2027, those rights are included in the buyer's 2027 tax position.

The tax does not automatically transfer proportionally between buyer and seller according to the months of ownership.

Illustrative timeline, assuming an ordinary completed transfer, full ownership and no special statutory exceptions.

Source: Law 5219/2025 — Article 8, Taxable Rights and Reference Date.

What if the property is bought in February?

If the property was still owned by the seller on 1 January and the transfer completes in February, the seller generally remains liable for that year's ENFIA on those rights.

The new buyer's annual liability ordinarily begins with the following tax year, provided they hold the rights on its reference date.

What if the parties agree to split the tax?

The parties may make contractual arrangements concerning expenses between themselves.

However, an agreement to reimburse part of ENFIA does not automatically change the statutory taxpayer identified by the tax authority.

A buyer's lawyer should distinguish a private contractual allocation from the legal tax liability.

What this means for a buyer: Before completion, establish whether the purchase contract contains any separate agreement concerning ENFIA already assessed for the year.

How is ENFIA calculated?

ENFIA is not calculated simply by multiplying the purchase price by a universal percentage.

For individuals, the Property Tax Code provides a main tax calculated for each property using prescribed factors.

Relevant characteristics include:

• Geographic location and applicable tax zone.
• Type and use of property.
• Area in square metres.
• Building age.
• Floor level.
• Relevant building frontage.
• The property rights and ownership interest held.

For individuals with higher-value Greek property holdings, additional tax increases may apply under the statutory rules. The Ministry of Finance identifies a total property-value threshold exceeding €500,000 for the relevant increase mechanism.

Source: Greek Ministry of Finance — Capital Taxation, ENFIA.

Does the purchase price determine ENFIA?

No.

A €300,000 purchase price does not automatically establish a particular annual ENFIA bill.

Two apartments purchased for the same amount may generate different ENFIA assessments because they have different locations, areas, ages, building characteristics or rights.

Even apartments in the same building can have different calculations.

Is ENFIA based on Objective Value?

The statutory valuation framework and zone information are relevant to ENFIA, but the annual tax calculation is not simply a fixed percentage of the property's Objective Value.

Objective Value (αντικειμενική αξία) is a government-determined valuation concept used in particular tax calculations.

The purchase price, the statutory valuation and the ENFIA assessment should not be treated as interchangeable figures.

For more detail, see Objective Value in Greece.

Can you calculate ENFIA from a listing?

Not reliably from the listing price alone.

A preliminary estimate requires the relevant property characteristics, applicable rules and ownership information.

A listing may omit information needed for an accurate calculation, such as the legally classified areas, auxiliary spaces, ownership rights or the precise tax zone.

What this means for a buyer: Ask for the relevant property details and, where appropriate, obtain a qualified tax estimate rather than assuming an annual charge based on a generic market percentage.

Does co-ownership affect ENFIA?

Yes.

ENFIA applies to specified property rights, not only to the physical property as one undivided object.

Article 8 includes rights such as:

• Full ownership (πλήρης κυριότητα).
• Bare ownership (ψιλή κυριότητα).
• Usufruct (επικαρπία).
• Certain other qualifying real-property rights.

The law also addresses particular exclusive-use rights associated with parking spaces, auxiliary areas and swimming pools in shared property.

Source: Law 5219/2025 — Article 8.

What if two people buy an apartment together?

If two buyers acquire different ownership percentages, their E9 records and ENFIA positions must reflect the respective rights.

For example, two individuals may each acquire 50% full ownership of the same apartment.

That does not mean one person's E9 should record 100% ownership while the other records nothing.

Nor does it guarantee that their final personal tax assessments will always be identical, because the applicable calculation can consider other property holdings and individual circumstances.

What if the buyer receives bare ownership rather than full ownership?

The distinction matters.

Bare ownership and usufruct are separate legal rights that can affect the tax calculation and reporting obligations.

A buyer should not assume that a property advertised as "100% owned" establishes precisely which rights are being transferred without examining the deed.

What this means for a buyer: The E9 entry should match the legal rights actually acquired, not just the everyday description of the property.

How do you submit E9 after purchasing a Greek property?

The E9 declaration is submitted electronically through AADE's myAADE platform.

The official service is available at:

AADE — E9 Declaration and ENFIA.

The usual navigation is:

myAADE → Applications → Tax Services → Properties → E9 Declaration / ENFIA.

AADE's online system allows taxpayers to create, amend and review their property records.

For an ordinary purchase, a foreign individual generally needs an AFM, the Greek tax identification number, and access credentials for the tax authority's digital services.

An AFM is not the same as a working myAADE login.

If those credentials have not been activated, the buyer should resolve access before needing to review tax records or make payments.

See Greek AFM for Property Buyers.

What information does E9 require?

According to AADE's official online instructions, the declaration includes information about the property and the taxpayer's rights.

Depending on the property, this can include:

AADE also provides a preview function before final submission.

Source: AADE — E9 Step-by-Step Instructions.

Why should a foreign buyer retain the underlying documents?

The E9 entry is only as useful as the accuracy of its data.

Keep the relevant purchase deed, cadastral information, building documentation and other records used to establish the property details.

If an area or ownership share is entered incorrectly, the tax calculation may also be affected.

A buyer should retain enough information to explain and correct the declaration if necessary.

Is E9 now submitted automatically?

Yes, in qualifying transactions — but not necessarily in every case.

AADE operates an automatic E9 creation process for property transfers where the relevant property transfer tax declaration is submitted digitally through myPROPERTY under the applicable procedure.

The system can create the corresponding E9 declarations for the buyer and seller.

AADE explains that the contracting parties are notified by email. A notification can also be sent when automatic creation is not possible due to technical issues or because a declaration was already submitted separately.

Source: AADE — Automatic E9 Creation Through myPROPERTY.

Does this remove the buyer's responsibility?

It can remove the need to prepare a separate manual declaration in a qualifying transaction.

It does not mean that every automatically created record is guaranteed to be complete and correct.

The buyer should check that the property appears in the appropriate taxpayer's records and that its material details match the acquisition.

A further change introduced in October 2026

On 1 October 2026, AADE issued Decision A.1201/2026, amending the automatic E9 procedure.

The decision provides for the KAEK (Κωδικός Αριθμός Εθνικού Κτηματολογίου) — the property's cadastral identification number — to be populated automatically from the relevant information submitted through myPROPERTY.

The change applies to taxpayers whose real estate transfer declarations are processed through the qualifying digital procedure, as well as to the notaries completing those declarations.

Source: AADE — Decision A.1201/2026.

This is useful administrative integration, but a populated KAEK field should not be interpreted as independent verification of the property's physical or legal condition.

What this means for a buyer

After the purchase, ask the notary or accountant whether the E9 declaration was created automatically.

Then confirm that the property, cadastral reference, ownership percentage and relevant area data appear correctly in myAADE.

Automatic filing should be verified, not merely assumed.

What is the deadline for filing E9?

AADE's current E9 application page specifies 31 January of the year following the acquisition or relevant change, subject to the applicable exceptions and any officially announced deadline adjustments.

For an ordinary property acquired during 2026, the statutory reference deadline is therefore 31 January 2027.

Inheritance cases follow different rules.

Source: AADE — Official E9 Filing Deadlines.

Why do some official English-language pages show a different deadline?

This is an important source-consistency issue.

Some AADE English-language guidance pages still refer to 31 March or 31 May as the filing deadline.

However, the operational E9 service page currently states 31 January, and AADE's Greek-language guidance specifically addressed to foreign residents also states 31 January.

Sources:

• AADE — Current E9 Service and Deadlines
• AADE — Greek-Language Guidance for Non-Residents
• AADE — English Non-Resident Information Page

Where guidance pages disagree, a buyer should follow the current applicable statutory and operational rules and confirm any special extensions with AADE or a qualified Greek accountant.

Do not rely on an older English guide merely because it appears on an official website.

What if E9 was created automatically?

Verify successful creation and the recorded data.

Where automatic filing has been completed correctly, the buyer should not submit a duplicate declaration simply because they were unaware of the digital procedure.

If the system did not create the entry or the data requires amendment, the appropriate correction or filing procedure must be followed.

How do you receive and pay the annual ENFIA bill?

AADE calculates ENFIA using the relevant E9 property records and issues an annual assessment.

The assessment is available through the taxpayer's myAADE account.

AADE also provides electronic notifications to the registered contact details.

Source: AADE — ENFIA for Foreign Residents.

When are the bills issued?

For the 2026 tax year, AADE issued the principal ENFIA assessments on 15 March 2026.

Source: AADE — ENFIA 2026 Assessment Announcement, 15 March 2026.

The annual assessment timetable can be changed through the applicable administrative procedures.

Foreign owners should monitor their account rather than assume that a paper bill will arrive at their address abroad.

Can ENFIA be paid in instalments?

Yes.

Article 15 of Law 5219/2025 allows payment in up to 12 equal monthly instalments, each generally no less than €10.

The first due date depends on the assessment's issue date, and the final instalment is due by the last working day of February of the following year.

Source: Law 5219/2025 — Article 15, Payment of ENFIA.

For the 2026 assessment, the instalment schedule began on 31 March 2026, with the final scheduled instalment falling in February 2027.

Why do some guides say ten instalments?

Some older English-language AADE material still describes a ten-instalment payment system.

The current statutory provision allows up to 12 instalments.

A buyer should use the dates shown on the actual current ENFIA assessment, rather than copying the payment schedule from a historical guide.

Illustrative example: Spreading an annual assessment

Suppose a property owner receives a hypothetical ENFIA assessment of €480.

If the full amount qualifies for 12 equal monthly instalments:

Illustrative payment example. The €480 amount is assumed; it is not an estimate of ENFIA for a particular property.

Paying in instalments changes the timing of the cash outflow, not the underlying annual tax.

Can you pay ENFIA from abroad?

Yes.

AADE provides official guidance for payments from both SEPA and non-SEPA countries.

Taxpayers within the Single Euro Payments Area (SEPA) can use SEPA credit transfers in euros following the official payment instructions.

Source: AADE — Payment of Taxes from SEPA Countries.

AADE also provides a route for payment from outside SEPA through SWIFT credit transfer in euros.

Source: AADE — Payment of Taxes from Outside SEPA.

The payment methods available to an individual taxpayer can also depend on the services and payment instruments supported by AADE at the time.

Do you need a Greek bank account?

Not necessarily solely for paying ENFIA.

AADE provides mechanisms for cross-border tax payments, and its non-resident guidance recognises eligible foreign banking arrangements.

The buyer should confirm the appropriate payment method, transfer reference and bank charges.

For more detail, see Do You Need a Greek Bank Account to Buy Property?.

What should you check after paying?

Retain the payment confirmation and verify that the corresponding liability has been cleared or reduced correctly in myAADE.

An international bank transfer confirmation does not by itself establish that the tax authority has matched the payment to the intended liability.

What this means for a buyer: Make sure you can access your Greek tax account and complete payments remotely before the first annual assessment becomes due.

Can home insurance reduce ENFIA?

Yes, qualifying residential insurance can reduce ENFIA under the applicable rules.

For 2026, the reduction applies to eligible homes insured against earthquake, fire and flood, subject to the coverage, insured-value and duration requirements.

AADE's January 2026 announcement specifies:

Where eligible insurance lasts for less than a full year, a proportional reduction can apply, subject to a minimum insurance period of three months.

The insurance must meet the relevant statutory requirements, including the prescribed insured-value standard.

Sources: Greek Ministry of Finance — ENFIA Insurance Reduction and AADE — Application for Reduction for Insured Homes.

Worked example: A 20% reduction

Assume an illustrative annual ENFIA assessment of €400 attributable to an eligible insured residence.

Also assume:

• The property falls within the applicable €500,000 taxable-value threshold.
• All three required risks are covered.
• The policy satisfies the relevant coverage and insured-value requirements.
• Insurance was in place for the full qualifying reference period.
• The reduction is successfully granted.

Illustrative example. The €400 starting assessment is assumed, not calculated from property characteristics.

A similar hypothetical €400 assessment with a 10% eligible reduction would fall to €360.

The actual reduction depends on the property's tax value, policy and statutory conditions.

Does buying insurance automatically give you the reduction?

No.

AADE operates an application and verification procedure involving the taxpayer's property rights and insurance-policy information.

For the 2026 reduction, the application deadline was 16 February 2026. It related to qualifying insurance coverage during the preceding reference period.

Source: AADE — Insurance Reduction Application, 2026.

A foreign owner buying insurance later in 2026 should not assume the already completed 2026 assessment will automatically receive a retrospective full-year reduction.

For future tax years, confirm the applicable insurance period, requirements and application deadline.

What this means for a buyer

Home insurance may have a tax benefit, but its primary purpose is financial protection against insured risks.

Do not select a policy solely because it advertises an ENFIA discount. Check the actual coverage, exclusions, insured value and eligibility for the tax reduction.

Is ENFIA reduced for homes in small Greek villages?

A specific reduction was introduced for 2026, but it is not a general exemption for foreign holiday-home owners.

Under the current framework, eligible individuals who are tax resident in Greece and whose main residence is located in a qualifying small settlement can receive a 50% ENFIA reduction for 2026.

The general settlement population threshold is up to 1,500 residents, subject to regional exclusions and special rules. Certain border regions have a 1,700-resident threshold.

The relief is also subject to a €400,000 taxable-value ceiling for the relevant residence and other statutory conditions.

AADE's implementing decision is A.1063/2026.

In October 2026, the Ministry of Finance confirmed further corrected assessments for eligible taxpayers who had updated relevant E9 information, including electricity supply details.

Sources:

• Greek Ministry of Finance — ENFIA Rules and Relief
• AADE — Decision A.1063/2026
• Ministry of Finance — Corrected ENFIA Assessments, 17 October 2026

What changes in 2027?

The enacted framework provides for a full exemption from 2027 for qualifying main residences under the defined conditions.

Separately, the Greek government's October 2026 draft tax legislation proposes expanding the population thresholds to include additional settlements.

The proposed expansion is not yet enacted law as of 28 October 2026.

Source: Greek Ministry of Finance — October 2026 Draft Tax Legislation.

What if you own a holiday house in a small village?

A property being situated in a small village is not sufficient.

The relief described above is directed at qualifying main residences of Greek tax residents.

For example, an individual who remains tax resident in Germany and owns a small summer home in a qualifying Greek village should not assume that the main-residence relief applies.

This distinction matters because a popular description such as "ENFIA abolished in small villages" leaves out important eligibility conditions.

What this means for a buyer: Confirm tax residence, principal-residence status, the applicable settlement boundaries and property-value conditions before including any exemption in an ownership-cost estimate.

Are there other ENFIA reductions or exemptions?

Yes.

Greek law provides additional relief in defined circumstances, including certain income-related, family, disability and exceptional property situations.

The rules are not identical for every taxpayer.

The Ministry of Finance describes 50% or 100% reductions for qualifying family circumstances, with specific cumulative conditions and Greek tax-residence requirements.

Certain properties affected by officially recognised disasters or particular statutory restrictions may also qualify for relief under the applicable provisions.

Source: Greek Ministry of Finance — ENFIA Exemptions and Reductions.

Foreign owners should not assume they qualify merely because their income earned in Greece is low or zero.

Eligibility can depend on broader income information, tax-residence conditions, family circumstances and the legal classification of the property.

A qualified accountant should review the specific entitlement.

Does paying ENFIA mean the property is legally compliant?

No.

An ENFIA assessment is produced for tax administration.

It does not establish that the building has valid construction permits, that every alteration has been authorised, that the cadastral boundaries are correct or that the property is free of registered burdens.

Similarly, an E9 entry is not an independent professional title opinion.

A cadastral registration, an E9 declaration and a legal due-diligence report serve different purposes.

The existence of an annual tax bill should not be interpreted as government certification of the property's physical or legal status.

What if E9 shows a different area from the building documents?

A discrepancy should be investigated rather than ignored.

Possible explanations can involve area definitions, auxiliary spaces, older records, data-entry errors or more substantive differences between the property's recorded and actual characteristics.

The buyer's accountant, engineer or lawyer may need to examine the relevant documents according to their responsibilities.

Tax data should be corrected through the appropriate procedure when required.

For relevant technical checks, see Property Due Diligence in Greece.

What happens if the property is later sold?

When an owner sells Greek property, the corresponding property-right changes must be reflected in the tax records.

For eligible transactions processed digitally, automatic E9 updates can apply to both seller and buyer.

The seller also generally needs to provide the relevant ENFIA certificate (πιστοποιητικό ΕΝΦΙΑ) for the property transfer, under the applicable statutory rules and procedures.

AADE provides an electronic service for issuing the certificate through myAADE.

Source: AADE — E9/ENFIA Certificate Service.

The certificate is a tax-related transaction document.

It should not be confused with a certificate of clear legal title or compliance with building legislation.

Why keep your tax records in order?

Missing or inaccurate property records can create additional administrative work when selling.

A future buyer's notary may require documentation and corrections before completion.

An owner who has maintained accurate E9 information, retained assessments and paid the applicable obligations is better prepared to respond to those requests.

Does E9 replace a Greek income tax return?

No.

E9 concerns the declaration of Greek property information.

Rental income and any other relevant income-tax obligations are separate matters.

AADE's guidance for non-residents explains that where a property is leased, the relevant rental information is also dealt with through income-tax procedures, including E1 where applicable.

Source: AADE — FAQs for Greeks Abroad and Non-Residents.

Owning a Greek holiday home does not, by itself, mean that every non-resident must file an identical Greek income-tax return.

The obligation depends on the applicable income-tax rules and the person's circumstances.

Likewise, holding an AFM or owning Greek real estate does not automatically establish Greek tax residence.

These questions should be considered separately.

What should a foreign buyer do after completing the purchase?

The practical workflow can be organised around six checkpoints.

A useful question to ask the notary or accountant

"Has the property been correctly registered in my E9, and can you confirm the ownership details, the next ENFIA assessment year and how I will access and pay the bill from abroad?"

This is more useful than waiting for a payment reminder without knowing whether the underlying property information is correct.

Common questions

Do I have to pay ENFIA if I only use my Greek property for holidays?

Generally, yes. ENFIA applies to qualifying property rights held on 1 January, rather than the number of days the home is occupied. A specific exemption would need to be established under the applicable rules.

Does buying a property in October make me liable for ENFIA for the whole year?

Normally not for that same year if the seller held the relevant ownership rights on 1 January. The new buyer's position is generally reflected in the following year's tax. Private contractual arrangements concerning expenses are separate.

Can I pay ENFIA without travelling to Greece?

Yes. AADE provides online access to assessments and cross-border payment methods, including SEPA and non-SEPA routes. Check the payment instructions and verify that the transfer is correctly allocated.

Do I need to submit E9 if my notary used myPROPERTY?

A qualifying digital transfer can produce an automatic E9 declaration. Confirm that the declaration was created and that its contents are correct. Do not assume that every transaction is covered or that no correction will ever be necessary.

Can insurance reduce ENFIA on a holiday home?

Potentially, if the residential property and insurance meet the applicable statutory requirements. The insurance-based reduction should not be confused with the separate main-residence relief for Greek tax residents in small settlements.

What this guide cannot determine

This guide cannot calculate the exact ENFIA liability for a specific property without its location, legal classification, physical characteristics, ownership rights and applicable tax data.

It cannot establish an individual owner's eligibility for an exemption or confirm that their E9 declaration is correct.

Nor does an E9 or ENFIA record certify legal title, building legality or current market value.

For these matters, the buyer should use the relevant official records and independent professional advice.

Related guides

• Costs of Buying Property in Greece — the wider acquisition and ownership-cost framework.
• Annual Cost of Owning Property in Greece — taxes, utilities, insurance, maintenance and other ongoing expenses.
• Greek AFM for Property Buyers — Greek tax identification and myAADE access.
• Objective Value in Greece — what official property values represent.
• Property Transfer Tax in Greece — the separate tax associated with acquisition.
• The Property Buying Process in Greece — the steps from purchase preparation to registration.
• Hellenic Cadastre and KAEK — how the cadastral identification system works.

Before buying a property in Greece, include the annual ownership tax in your long-term budget and establish how the property will be recorded in AADE's systems.

The Greek Property Report provides independent buyer-side property research without brokerage commissions or financial participation in the transaction. Our research distinguishes administrative tax information from market evidence and legal or technical verification. It does not replace a qualified Greek accountant's tax calculation or the work of a lawyer or engineer.