What is ENFIA? Property Taxes in Greece Debunked

ENFIA is Greece’s annual property tax. Anyone who owns property in Greece on January 1 pays it for that year, and the main tax ranges from €2.5 to €16.25 per square meter, depending on the property’s location and size. AADE sends you the assessment online, and you can pay it in one go or in up to ten monthly installments, with the last one due by February of the following year. When you buy, you also pay a one-time property transfer tax of 3% (3.09% with the municipal surcharge).

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Under Law 4223/2013, which began from 2014 and is applied each subsequent year, Greece imposes a Uniform Real Estate Property Tax (ENFIA) on real estate properties located within the country. This tax applies to properties owned by individuals, legal entities, or any other legal forms as of January 1st each year. It covers various real estate rights including full ownership, bare ownership, usufruct, occupancy, and surface rights. Additionally, it applies to exclusive usage rights for parking spaces, additional areas, and swimming pools associated with these properties.

When acquiring real estate, the owner must submit an E9 form, a declaration of real estate information, to facilitate the calculation and issuance of the ENFIA assessment. This assessment consists of a main tax and a supplementary tax.

The main ENFIA tax is determined based on factors such as the property's location, area, use, age, floor level, and number of façades. The ENFIA ranges from €2.5 to €16.25 per square meter, depending on the property's location and size. This tax is levied on both individuals and legal entities.

The supplementary tax is exclusively for legal entities, calculated at 0.55% (five and a half per thousand) of the property's value. For properties used by the owner for business activities, the supplementary tax rate is 0.1% (one per thousand).

In addition, there is also a property transfer tax of 3% on the taxable value, which a municipal surcharge brings to 3.09% in total, and which the buyer pays on completing the purchase.

Taxpayers are notified of their tax assessment via the online platform of the Independent Authority for Public Revenue (AADE), using their personal credentials.

When am I expected to make the ENFIA payments?

The ENFIA is payable annually either in a lump sum by the end of the month following the issuance of the tax assessment, or in up to ten monthly installments, with the final installment due by February of the following year. Each installment must be at least €10. If the assessment is issued by the 15th of the month, the payment can be made either in full by the end of that month or in up to ten installments.

To transfer property, the owner must present an ENFIA certificate to the notary public, confirming payment of the tax for the past five years and settling any outstanding ENFIA debts for other properties. In the event of a property transfer, both the previous and the new owner are jointly responsible for any due ENFIA tax.

How do I obtain an ENFIA assessment?

To apply for an ENFIA (Uniform Real Estate Property Tax) assessment in Greece, you need to follow these steps:

1. Acquire Real Estate Property

Purchase or acquire real estate property in Greece.

2. Submit an E9 Form

Upon acquiring the property, you must submit a Declaration of Real Estate Information (E9 form). This can be done through the online portal of the Independent Authority for Public Revenue (AADE).

3. Register on AADE

If you haven’t already, register for an account on the AADE website using your personal credentials. This is where you will submit your E9 form and manage your tax obligations.

4. Complete the E9 Form

Fill out the E9 form with detailed information about your property, including location, area, use, age, floor level, and any additional relevant details. Make sure all the information is accurate to ensure proper calculation of your ENFIA.

5. Submission and Verification

Submit the completed E9 form through the AADE online platform. The system will then process the information and calculate your ENFIA assessment based on the data provided.

6. Receive a Tax Assessment Notification

Once the ENFIA assessment is calculated, you will receive a notification through the AADE online portal and via email. This notification will include the details of your tax assessment, including the main tax and any supplementary tax applicable.

7. Payment of ENFIA

You can pay the ENFIA in 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 the final installment due by February of the following year. Each installment must be at least €10.

General Recommendations

• ‍Ensure Accuracy: Double-check all the information on your E9 form to avoid any issues with your ENFIA calculation.
• Stay Updated: Keep an eye on your email and the AADE portal for notifications regarding your tax assessment and payment deadlines.
• Payment Method: Payments can be made through various methods provided by AADE, including online payments, bank transfers, and other authorized payment channels.
• Renting Out: If you rent the property out, you also declare the rental income each year on Form E2, as part of your income tax return. ENFIA is charged whether or not the property earns rent.
• Certificate for Property Transfer: If you plan to transfer your property, you will need to obtain an ENFIA certificate confirming that you have paid the required taxes for the past five years.

For more detailed information and specific instructions, you can visit the AADE website or get in touch with us to get help with the process.

Frequently Asked Questions About Property Tax in Greece

Does Greece have property tax?

Yes. Greece charges ENFIA, an annual property tax paid by whoever owns the property on January 1. The main tax ranges from €2.5 to €16.25 per square meter, depending on the property’s location and size. When you buy, you also pay a one-time property transfer tax of 3.09%, and if you rent the property out, you declare the rent on Form E2 with your yearly tax return.

When do I have to pay ENFIA?

AADE issues the assessment online each year. You can pay it in one go by the end of the following month, or in up to ten monthly installments of at least €10 each, with the last one due by February of the following year.

Do I pay ENFIA if I don’t rent the property out?

Yes. ENFIA is charged on ownership, whether or not the property earns rent. If you do rent it out, the rental income is taxed separately through your yearly income tax return.

Who pays ENFIA when a property is sold?

The owner on January 1 pays ENFIA for that year. To sell, the owner must show the notary an ENFIA certificate confirming the tax has been paid for the past five years, and the previous and the new owner are jointly responsible for any ENFIA still due, so check the certificate before you sign.

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Written by Chloe Mason, founder of My Greek Expat Journey. Chloe has lived in seven countries and has personally guided 300+ people through Greek residency, tax, property and bureaucracy. More articles by Chloe.