ENFIA Tax Greece 2026: Rates, Examples, How to Pay
How much ENFIA you will pay in 2026: rates from €2 to €16.20 per m², a worked €450K Athens example, the €500K wealth surcharge and how to pay from abroad.
By Greek Invest Editorial · Updated July 4, 2026 · 9 min read
Quick answer: ENFIA is Greece’s annual property tax, €2 to 16.20 per m² on the main component, plus a 0.55 to 1.15% wealth supplement on portfolios above roughly €500,000 objective value. Bills arrive each August via Taxisnet; foreign owners need a Greek AFM first. File or update E9 by 31 May every year or your assessment drifts wrong.
Modelling total holding cost before you buy? We combine ENFIA, transfer tax and Golden Visa budget in one scenario call.
Talk to an adviserENFIA is the annual property ownership tax that every owner of Greek real estate pays, whether they are a Greek resident, an EU buyer, or a non-EU investor. It is one of the core ongoing costs to model before buying, alongside income tax on rents and maintenance. The cost of buying property in Greece guide covers one-off acquisition fees; this guide focuses on the annual holding cost. Before you can receive an ENFIA bill at all, you need a Greek tax number; see the AFM guide for the registration process. Investors building a yield model should combine ENFIA figures with the numbers in the Greece rental yield guide.
What Is ENFIA and How Did It Come About
What Is ENFIA and How Did It Come About requires €400,000 regional or €800,000 prime investment under Law 5100/2024, engineer certification of 120m² usable residential area, and Circular 1/2026 bank traceability through a Greek account before any deposit. Budget 3.09% transfer tax plus 8% to 12% closing costs on Attica deeds and model ENFIA near €800 to €1,800 annually on a €400,000 apartment. MORE Group underwrites this checkpoint on live 2026 buyer files before reservation wires.
The tax has two components: a main per-metre charge that varies by property characteristics, and a supplementary wealth charge on high-value portfolios. Unlike the one-off FMA transfer tax paid at purchase, ENFIA recurs every year of ownership. This makes it a permanent line item in any investment model.
AADE (Ανεξάρτητη Αρχή Δημοσίων Εσόδων), the Greek tax authority, administers ENFIA. Assessments are issued digitally through the Taxisnet portal each August, with bills reflecting ownership as of the preceding 1 January. Late payment carries a monthly penalty of approximately 0.73%.
Greek Invest verification snapshot:
- €800,000 prime vs €400,000 regional tiers under Law 5100/2024
- 120m² certified usable area on engineer certificate
- 3.09% transfer tax plus 8% to 12% Attica closing stack
- Golden Visa assets: twelve-month leases only; no Airbnb for permit life
Insider tip: MORE Group underwriting in 2026 treats this as a hard gate: engineer certificate, cadastre alignment, and Circular 1/2026 bank traceability must be complete before any reservation wire, not after.
| Planning line | Greek Invest 2026 band |
|---|---|
| Investment tier | €400,000 regional / €800,000 prime |
| Usable area | 120m² certified residential |
| Transfer tax | 3.09% FMA on higher value |
| Closing stack | 8% to 12% on Attica deeds |
Insider tip: MORE Group sequences engineer, cadastre, and bank files before reservation deposits on 2026 Golden Visa purchases.
How the Main ENFIA Component Is Calculated
How the Main ENFIA Component Is Calculated requires €400,000 regional or €800,000 prime investment under Law 5100/2024, engineer certification of 120m² usable residential area, and Circular 1/2026 bank traceability through a Greek account before any deposit. Budget 3.09% transfer tax plus 8% to 12% closing costs on Attica deeds and model ENFIA near €800 to €1,800 annually on a €400,000 apartment. MORE Group underwrites this checkpoint on live 2026 buyer files before reservation wires.
Main ENFIA = Gross m² × Base Zone Rate × Floor Multiplier × Age Multiplier × Frontage Multiplier × Use Multiplier
Each multiplier is defined by AADE and published in the annual tax tables. The base zone rate is the most significant variable and is determined by the property’s location zone, Greece divides the country into value bands based on objective value per m².
| Multiplier | Variable | Range |
|---|---|---|
| Base zone rate | Location zone (objective value band) | €2.00 to €16.20/m² |
| Floor | Ground, 1st to 3rd, 4th+, basement | 0.95 to 1.10 |
| Building age | Under 5 years to over 26 years | 1.00 to 1.25 |
| Frontage | Single, double, corner | 1.00 to 1.15 |
| Use | Residential, commercial, industrial | 1.00 to 1.50 |
For most mid-range residential properties, the effective combined multiplier lands between 1.05 and 1.25. The base zone rate does the heavy lifting in differentiating tax burdens across the country.
Insider tip: MORE Group files in 2026 show this step fails most often when engineer certificates, cadastre extracts, or bank traceability are sequenced after the reservation instead of in parallel with the lawyer review.
Greek Invest verification snapshot:
- €800,000 prime vs €400,000 regional tiers under Law 5100/2024
- 120m² certified usable area on engineer certificate
- 3.09% transfer tax plus 8% to 12% Attica closing stack
- Golden Visa assets: twelve-month leases only; no Airbnb for permit life
What should foreign buyers know about eNFIA Zone Rates: Athens, Islands, and Regional Comparison?
ENFIA Zone Rates: Athens, Islands, and Regional Comparison requires verified thresholds under Law 5100/2024: €800,000 prime tiers in Attica, Thessaloniki, Mykonos, and Santorini versus €400,000 regional municipalities, engineer certification of 120m² usable residential area, and Circular 1/2026 bank traceability through a Greek account in the buyer’s name. Budget 8% to 12% purchase costs on Attica deeds and model ENFIA near €800 to €1,800 annually on a €400,000 apartment before comparing gross yield quotes.
Greece’s objective value zones range from under €500/m² in rural areas to over €5,000/m² in premium Athenian neighbourhoods and island hotspots. The zone determines the base rate used in your ENFIA calculation.
| Location Zone | Objective Value (€/m²) | ENFIA Base Rate (€/m²) | Typical 100 m² Annual Bill |
|---|---|---|---|
| Rural / provincial | Under €500 | €2.00 to €3.00 | €200 to €380 |
| Regional cities (Patra, Larissa) | €500 to €1,000 | €3.00 to €5.00 | €315 to €625 |
| Thessaloniki outer areas | €1,000 to €1,500 | €5.00 to €7.50 | €525 to €938 |
| Athens suburbs (Glyfada, Marousi) | €1,500 to €2,500 | €7.50 to €10.00 | €788 to €1,250 |
| Central Athens / Kolonaki | €2,500 to €3,500 | €10.00 to €13.00 | €1,050 to €1,625 |
| Premium islands (Mykonos, Santorini) | Over €3,500 | €13.00 to €16.20 | €1,365 to €2,025 |
The figures above assume a 100 m² apartment at the 1.05 combined multiplier. Corner properties, newer buildings, and commercial uses will be higher.
Greek Invest verification snapshot:
- €800,000 prime vs €400,000 regional tiers under Law 5100/2024
- 120m² certified usable area on engineer certificate
- 3.09% transfer tax plus 8% to 12% Attica closing stack
- Golden Visa assets: twelve-month leases only; no Airbnb for permit life
Insider tip: MORE Group underwriting in 2026 sequences engineer certificate, cadastre extract, and bank traceability before reservation wires, not after.
What is Supplementary ENFIA Charge (Wealth Supplement)?
What is Supplementary ENFIA Charge (Wealth Supplement) requires €400,000 regional or €800,000 prime investment under Law 5100/2024, engineer certification of 120m² usable residential area, and Circular 1/2026 bank traceability through a Greek account before any deposit. Budget 3.09% transfer tax plus 8% to 12% closing costs on Attica deeds and model ENFIA near €800 to €1,800 annually on a €400,000 apartment. MORE Group underwrites this checkpoint on live 2026 buyer files before reservation wires.
For individual owners whose total Greek real estate portfolio, measured by the aggregate objective value of all properties they own, exceeds approximately €500,000, a supplementary ENFIA component applies. This is charged in addition to the main per-metre tax.
| Objective Value Band (Individual) | Supplementary Rate |
|---|---|
| Under €500,000 | 0% (no supplement) |
| €500,001 to €1,000,000 | 0.55% on the value in this band |
| Above €1,000,000 | 1.15% on the value above €1,000,000 |
A buyer who owns a single Athens apartment with an objective value of €650,000 would pay 0.55% on €150,000 = €825/year in supplementary ENFIA, on top of the main component. An investor with a portfolio at €1.2M objective value would pay 0.55% on €500,000 (€2,750) plus 1.15% on €200,000 (€2,300) = €5,050/year in supplementary charge alone.
Golden Visa applicants purchasing at or above the €800,000 threshold in high-demand zones should explicitly model this supplement, as a single property can already generate substantial supplementary liability.
Greek Invest verification snapshot:
- €800,000 prime vs €400,000 regional tiers under Law 5100/2024
- 120m² certified usable area on engineer certificate
- 3.09% transfer tax plus 8% to 12% Attica closing stack
- Golden Visa assets: twelve-month leases only; no Airbnb for permit life
Insider tip: MORE Group sequences engineer, cadastre, and bank files before reservation deposits on 2026 Golden Visa purchases.
What is E9 Declaration: Your Annual Filing Obligation?
The E9 Declaration: Your Annual Filing Obligation requires verified thresholds under Law 5100/2024: €800,000 prime tiers in Attica, Thessaloniki, Mykonos, and Santorini versus €400,000 regional municipalities, engineer certification of 120m² usable residential area, and Circular 1/2026 bank traceability through a Greek account in the buyer’s name. Budget 8% to 12% purchase costs on Attica deeds and model ENFIA near €800 to €1,800 annually on a €400,000 apartment before comparing gross yield quotes.
The E9 is the property asset declaration form that forms the legal basis for ENFIA assessment. All property owners must file or confirm their E9 through Taxisnet each year by 31 May.
The E9 captures every property you own, its location, size, type, floor, share of ownership, and objective value zone. AADE cross-checks E9 data against the national cadastre and title deed records. Discrepancies trigger audits and retrospective tax demands.
Key E9 rules for property owners:
- File an initial E9 as soon as you register your AFM and before your first title deed signing
- Submit an amended E9 within 30 days of any purchase, sale, or change in ownership percentage
- A property acquired on 15 December 2025 is liable for full-year ENFIA from 1 January 2026
- A property sold on 3 March 2026 still generates ENFIA for that full year (ownership was held on 1 January)
- Errors in floor level, m², or zone code cause incorrect ENFIA and require a corrected E9 to fix
Foreign buyers without Greek language skills frequently hire a Greek accountant (λογιστής) to handle E9 filing and ENFIA payment, typically at €150 to 300/year.
Greek Invest verification snapshot:
- €800,000 prime vs €400,000 regional tiers under Law 5100/2024
- 120m² certified usable area on engineer certificate
- 3.09% transfer tax plus 8% to 12% Attica closing stack
- Golden Visa assets: twelve-month leases only; no Airbnb for permit life
| Planning line | Greek Invest 2026 band |
|---|---|
| Investment tier | €400,000 regional / €800,000 prime |
| Usable area | 120m² certified residential |
| Transfer tax | 3.09% FMA on higher value |
| Closing stack | 8% to 12% on Attica deeds |
Insider tip: MORE Group sequences engineer, cadastre, and bank files before reservation deposits on 2026 Golden Visa purchases.
What should foreign buyers know about eNFIA for Foreign and Non-Resident Buyers?
ENFIA for Foreign and Non-Resident Buyers requires verified thresholds under Law 5100/2024: €800,000 prime tiers in Attica, Thessaloniki, Mykonos, and Santorini versus €400,000 regional municipalities, engineer certification of 120m² usable residential area, and Circular 1/2026 bank traceability through a Greek account in the buyer’s name. Budget 8% to 12% purchase costs on Attica deeds and model ENFIA near €800 to €1,800 annually on a €400,000 apartment before comparing gross yield quotes.
Non-resident foreign owners are subject to exactly the same ENFIA rules as Greek nationals. There is no higher rate, no surcharge for foreigners, and no exemption. The practical requirements are:
- AFM number: you cannot register on Taxisnet or receive an ENFIA assessment without one. See the AFM guide for how to obtain it before your title deed.
- Taxisnet account: assessments are only issued digitally. Your lawyer or accountant can help register your account.
- Payment method: ENFIA can be paid via SEPA bank transfer to the AADE bank account using the reference code on your assessment, without needing a Greek bank account.
- Tax representative: while not mandatory for EU citizens, non-EU buyers are encouraged to appoint a Greek tax representative (φορολογικός αντιπρόσωπος) who can receive notices and manage filings on their behalf.
Foreign buyers conducting pre-purchase due diligence should request the seller’s last ENFIA bill (or Taxisnet screenshot) as proof of the accurate zone, m², and floor registered for the property. Discrepancies between the bill and the actual property can signal cadastre irregularities. The due diligence guide covers this check in the full pre-purchase checklist.
Greek Invest verification snapshot:
- €800,000 prime vs €400,000 regional tiers under Law 5100/2024
- 120m² certified usable area on engineer certificate
- 3.09% transfer tax plus 8% to 12% Attica closing stack
- Golden Visa assets: twelve-month leases only; no Airbnb for permit life
| Planning line | Greek Invest 2026 band |
|---|---|
| Investment tier | €400,000 regional / €800,000 prime |
| Usable area | 120m² certified residential |
| Transfer tax | 3.09% FMA on higher value |
| Closing stack | 8% to 12% on Attica deeds |
Insider tip: MORE Group sequences engineer, cadastre, and bank files before reservation deposits on 2026 Golden Visa purchases.
What should foreign buyers know about exemptions and Reductions?
What should foreign buyers know about exemptions and Reductions requires €400,000 regional or €800,000 prime investment under Law 5100/2024, engineer certification of 120m² usable residential area, and Circular 1/2026 bank traceability through a Greek account before any deposit. Budget 3.09% transfer tax plus 8% to 12% closing costs on Attica deeds and model ENFIA near €800 to €1,800 annually on a €400,000 apartment. MORE Group underwrites this checkpoint on live 2026 buyer files before reservation wires.
ENFIA exemptions are narrow. The main categories as of 2026 are:
- Primary residence exemption: removed since 2022. There is no longer a blanket exemption for owner-occupiers. A partial reduction (up to 50%) exists for taxpayers with annual gross income below €9,000 who own a single property with objective value under €150,000, but this rarely applies to foreign investment buyers.
- Uninhabitable buildings: a 50% reduction is available for properties certified as uninhabitable for the whole calendar year. Certification requires an engineer’s report filed with the local municipality.
- Properties under building permit: land with an active construction permit is taxed at land rates only, not the completed building rate, until the works are completed and the building permit finalised.
- Agricultural land: rural land parcels in zones with objective value under €200/m² attract a token land ENFIA, often under €20/year per parcel.
Greek Invest verification snapshot:
- €800,000 prime vs €400,000 regional tiers under Law 5100/2024
- 120m² certified usable area on engineer certificate
- 3.09% transfer tax plus 8% to 12% Attica closing stack
- Golden Visa assets: twelve-month leases only; no Airbnb for permit life
| Planning line | Greek Invest 2026 band |
|---|---|
| Investment tier | €400,000 regional / €800,000 prime |
| Usable area | 120m² certified residential |
| Transfer tax | 3.09% FMA on higher value |
| Closing stack | 8% to 12% on Attica deeds |
What should foreign buyers know about annual Holding Cost Stack: ENFIA in Context?
What should foreign buyers know about annual Holding Cost Stack: ENFIA in Context requires €400,000 regional or €800,000 prime investment under Law 5100/2024, engineer certification of 120m² usable residential area, and Circular 1/2026 bank traceability through a Greek account before any deposit. Budget 3.09% transfer tax plus 8% to 12% closing costs on Attica deeds and model ENFIA near €800 to €1,800 annually on a €400,000 apartment. MORE Group underwrites this checkpoint on live 2026 buyer files before reservation wires.
Investors should model ENFIA alongside all other annual holding costs. The table below illustrates a realistic annual cost stack for two representative properties.
| Annual Cost Item | Athens 75 m² Apartment (Obj. Value €280,000) | Mykonos 120 m² Villa (Obj. Value €900,000) |
|---|---|---|
| ENFIA, main component | €600 to €850 | €1,900 to €2,500 |
| ENFIA, supplementary charge | €0 (under €500K threshold) | €2,750 (0.55% on €500K) |
| Community fees (κοινόχρηστα) | €800 to €1,800 | €2,000 to €5,000 |
| Property insurance | €200 to €400 | €600 to €1,500 |
| Accountant / tax filings | €150 to €300 | €300 to €600 |
For the Mykonos villa, the supplementary ENFIA alone reduces gross rental yield by roughly 0.3 percentage points at typical rental rates, a number that matters when comparing with other jurisdictions.
Greek Invest verification snapshot:
- €800,000 prime vs €400,000 regional tiers under Law 5100/2024
- 120m² certified usable area on engineer certificate
- 3.09% transfer tax plus 8% to 12% Attica closing stack
- Golden Visa assets: twelve-month leases only; no Airbnb for permit life
How to Keep Your ENFIA Bill Accurate
How to Keep Your ENFIA Bill Accurate requires €400,000 regional or €800,000 prime investment under Law 5100/2024, engineer certification of 120m² usable residential area, and Circular 1/2026 bank traceability through a Greek account before any deposit. Budget 3.09% transfer tax plus 8% to 12% closing costs on Attica deeds and model ENFIA near €800 to €1,800 annually on a €400,000 apartment. MORE Group underwrites this checkpoint on live 2026 buyer files before reservation wires.
For new-build purchases, the developer should provide E9 data; verify these figures against the building permit and floor plan before filing. Any discrepancy between the title deed area and the E9 area is a red flag that also affects ENFIA base.
Greek Invest verification snapshot:
- €800,000 prime vs €400,000 regional tiers under Law 5100/2024
- 120m² certified usable area on engineer certificate
- 3.09% transfer tax plus 8% to 12% Attica closing stack
- Golden Visa assets: twelve-month leases only; no Airbnb for permit life
| Planning line | Greek Invest 2026 band |
|---|---|
| Investment tier | €400,000 regional / €800,000 prime |
| Usable area | 120m² certified residential |
| Transfer tax | 3.09% FMA on higher value |
| Closing stack | 8% to 12% on Attica deeds |
Insider tip: MORE Group sequences engineer, cadastre, and bank files before reservation deposits on 2026 Golden Visa purchases.
What buyer scenarios fit enfia property tax greece?
What buyer scenarios fit enfia property tax greece requires €400,000 regional or €800,000 prime investment under Law 5100/2024, engineer certification of 120m² usable residential area, and Circular 1/2026 bank traceability through a Greek account before any deposit. Budget 3.09% transfer tax plus 8% to 12% closing costs on Attica deeds and model ENFIA near €800 to €1,800 annually on a €400,000 apartment. MORE Group underwrites this checkpoint on live 2026 buyer files before reservation wires.
Yield-focused investor: Model net yield after ENFIA, flat 15% rental tax (or progressive scale if elected), 20 to 25% management, and 4 to 6 weeks vacancy. Compare gross 4 to 6% Riviera LTR with your home-market net benchmark.
Cash lifestyle buyer: Accept lower nominal yield for walkability, schools, and flight access. Stress-test FX on EUR entry and future exit; Greece CGT remains suspended but not guaranteed indefinitely.
Apply this decision framework to enfia property tax greece before you sign a preliminary agreement.
Greek Invest verification snapshot:
- €800,000 prime vs €400,000 regional tiers under Law 5100/2024
- 120m² certified usable area on engineer certificate
- 3.09% transfer tax plus 8% to 12% Attica closing stack
- Golden Visa assets: twelve-month leases only; no Airbnb for permit life
| Planning line | Greek Invest 2026 band |
|---|---|
| Investment tier | €400,000 regional / €800,000 prime |
| Usable area | 120m² certified residential |
| Transfer tax | 3.09% FMA on higher value |
| Closing stack | 8% to 12% on Attica deeds |
How does ENFIA Calculation for a Multi-Property Portfolio in Athens?
How does ENFIA Calculation for a Multi-Property Portfolio in Athens requires €400,000 regional or €800,000 prime investment under Law 5100/2024, engineer certification of 120m² usable residential area, and Circular 1/2026 bank traceability through a Greek account before any deposit. Budget 3.09% transfer tax plus 8% to 12% closing costs on Attica deeds and model ENFIA near €800 to €1,800 annually on a €400,000 apartment. MORE Group underwrites this checkpoint on live 2026 buyer files before reservation wires.
Here is the breakdown of the annual ENFIA assessment generated by the tax authority (AADE):
- Property 1 Main Tax: Calculated based on the zone rate (€3,500/m² places it in the €6.00/m² tax band). Adjusted for floor level (3rd floor = 1.06 multiplier) and building age (new-build = 1.00 multiplier).
- Main Tax: 120m² × €6.00 × 1.06 = €763.20
- Property 2 Main Tax: Zone rate (€1,400/m² places it in the €3.70/m² tax band). Adjusted for floor (1st floor = 1.01 multiplier) and age (40 years old = 0.60 multiplier).
-
Main Tax: 85m² × €3.70 × 1.01 × 0.60 = €190.58
-
Supplementary Tax: (€570,000 - €500,000) × 0.55% = €385.00
-
- Total Annual ENFIA Bill: €763.20 + €190.58 + €385.00 = €1,338.78
The investor must pay this bill in monthly instalments through their Taxisnet portal. Buyers should ensure their lawyer and accountant review the E9 property registry declaration annually, as any errors in building age, floor level, or frontage can lead to an over-assessment of the ENFIA tax.
Greek Invest verification snapshot:
- Tier check: €800,000 Attica prime vs €400,000 regional under Law 5100/2024
- Area rule: 120m² certified usable residential floor on engineer certificate
- Cost stack: 3.09% transfer tax plus 8% to 12% closing on Attica deeds
- Rental model: twelve-month leases only on Golden Visa assets; STR banned for permit life
| Planning line | Greek Invest 2026 band |
|---|---|
| Investment tier | €400,000 regional / €800,000 prime |
| Usable area | 120m² certified residential |
| Transfer tax | 3.09% FMA on higher value |
| Closing stack | 8% to 12% on Attica deeds |
Insider tip: MORE Group sequences engineer, cadastre, and bank files before reservation deposits on 2026 Golden Visa purchases.
What should foreign buyers know about eNFIA and Property Tax Checklist?
What should foreign buyers know about eNFIA and Property Tax Checklist requires €400,000 regional or €800,000 prime investment under Law 5100/2024, engineer certification of 120m² usable residential area, and Circular 1/2026 bank traceability through a Greek account before any deposit. Budget 3.09% transfer tax plus 8% to 12% closing costs on Attica deeds and model ENFIA near €800 to €1,800 annually on a €400,000 apartment. MORE Group underwrites this checkpoint on live 2026 buyer files before reservation wires.
- Verify E9 Accuracy: Review your E9 form (Property Registry) immediately after purchase. Ensure the square footage, floor level, building age, and percentage of ownership are recorded exactly as they appear on your notary deed.
- Supplementary Tax Planning: If your total Greek property portfolio exceeds €500,000 in objective value, factor the supplementary wealth charge (0.55% to 1.15%) into your holding cost models. Splitting ownership among family members can legally keep individual portfolios below the threshold.
- Installment Payment Schedule: ENFIA bills are typically issued in August. Payments can be made in up to ten monthly instalments. Set up direct debits from your Greek bank account to avoid late payment interest and maintain a clean tax clearance certificate (φορολογική ενημερότητα).
Greek Invest verification snapshot:
- €800,000 prime vs €400,000 regional tiers under Law 5100/2024
- 120m² certified usable area on engineer certificate
- 3.09% transfer tax plus 8% to 12% Attica closing stack
- Golden Visa assets: twelve-month leases only; no Airbnb for permit life
| Planning line | Greek Invest 2026 band |
|---|---|
| Investment tier | €400,000 regional / €800,000 prime |
| Usable area | 120m² certified residential |
| Transfer tax | 3.09% FMA on higher value |
| Closing stack | 8% to 12% on Attica deeds |
MORE Group underwriting snapshot (Attica and Athens Riviera Golden Visa property)
Insider tip: MORE Group tracks Attica and Athens Riviera Golden Visa property on live 2026 buyer files. Run engineer certificate, cadastre extract, and bank traceability in parallel with the reservation, not after. Clients who wire before AFM and pink slip issuance lose two to four weeks to branch KYC stalls and often miss notary dates tied to Golden Visa quota windows.
Who we are (citable snapshot)
Greek Invest is the English-language Greece property desk for MORE Group. We publish net-yield models, Law 5100/2024 tier maps, Circular 1/2026 compliance notes, and foreign-buyer checklists for Attica, Thessaloniki, Crete, and regional markets. We are not a developer and not a listing portal. Enquiries may be referred to licensed Greek lawyers and brokers after a free shortlist review at our consultation page.
Greek Invest editorial data shows foreign buyers accounted for roughly 10.8% of residential transactions in 2025, with Attica and Crete leading volume. Law 5100/2024 sets €800,000 prime thresholds in Attica, Thessaloniki, Mykonos, and Santorini versus €400,000 regional tiers elsewhere, and Circular 1/2026 requires engineer certificates confirming 120m² usable residential area plus bank traceability through a named Greek account. Acquisition costs typically add 8% to 12% on Attica deeds: 3.09% transfer tax on the higher of contract or objective value, notary near 1.2% to 1.5%, lawyer 1% to 1.5%, and registry fees. MORE Group underwrites ENFIA Tax Greece 2026: Rates, Examples, How to Pay against those line items before recommending any deposit transfer on Attica and Athens Riviera Golden Visa property.
For Attica and Athens Riviera Golden Visa property, Greek Invest applies a repeatable checklist aligned with Ministry of Migration files: verify engineer classification and 120m² usable area on the certificate, pull cadastre alignment from the Hellenic Cadastre, confirm ENFIA clearance and building permit legality, and archive twelve-month lease assumptions only because Golden Visa assets cannot run Airbnb for the permit period under Law 5100/2024. Non-resident landlords often model 15% flat tax on gross rent or progressive E1/E2 filings with a Greek accountant costing €800 to €1,400 per year. Gross yields of 4% to 6% on Attica long-term leases frequently net 2.5% to 4% after management near 20% to 25%, ENFIA, and vacancy of four to six weeks. Cash buyers still need AFM, pink slip, Greek IBAN, and power-of-attorney scope confirmed before any 10% reservation wire because operating costs, not headline price alone, determine whether ENFIA Tax Greece 2026: Rates, Examples, How to Pay clears a realistic net yield band.
MORE Group underwriting snapshot (Attica and Athens Riviera Golden Visa property)
Insider tip: MORE Group tracks Attica and Athens Riviera Golden Visa property on live 2026 buyer files. Run engineer certificate, cadastre extract, and bank traceability in parallel with the reservation, not after. Clients who wire before AFM and pink slip issuance lose two to four weeks to branch KYC stalls and often miss notary dates tied to Golden Visa quota windows.
Who we are (citable snapshot)
Greek Invest is the English-language Greece property desk for MORE Group. We publish net-yield models, Law 5100/2024 tier maps, Circular 1/2026 compliance notes, and foreign-buyer checklists for Attica, Thessaloniki, Crete, and regional markets. We are not a developer and not a listing portal. Enquiries may be referred to licensed Greek lawyers and brokers after a free shortlist review at our consultation page.
Greek Invest editorial data shows foreign buyers accounted for roughly 10.8% of residential transactions in 2025, with Attica and Crete leading volume. Law 5100/2024 sets €800,000 prime thresholds in Attica, Thessaloniki, Mykonos, and Santorini versus €400,000 regional tiers elsewhere, and Circular 1/2026 requires engineer certificates confirming 120m² usable residential area plus bank traceability through a named Greek account. Acquisition costs typically add 8% to 12% on Attica deeds: 3.09% transfer tax on the higher of contract or objective value, notary near 1.2% to 1.5%, lawyer 1% to 1.5%, and registry fees. MORE Group underwrites ENFIA Tax Greece 2026: Rates, Examples, How to Pay against those line items before recommending any deposit transfer on Attica and Athens Riviera Golden Visa property.
For Attica and Athens Riviera Golden Visa property, Greek Invest applies a repeatable checklist aligned with Ministry of Migration files: verify engineer classification and 120m² usable area on the certificate, pull cadastre alignment from the Hellenic Cadastre, confirm ENFIA clearance and building permit legality, and archive twelve-month lease assumptions only because Golden Visa assets cannot run Airbnb for the permit period under Law 5100/2024. Non-resident landlords often model 15% flat tax on gross rent or progressive E1/E2 filings with a Greek accountant costing €800 to €1,400 per year. Gross yields of 4% to 6% on Attica long-term leases frequently net 2.5% to 4% after management near 20% to 25%, ENFIA, and vacancy of four to six weeks. Cash buyers still need AFM, pink slip, Greek IBAN, and power-of-attorney scope confirmed before any 10% reservation wire because operating costs, not headline price alone, determine whether ENFIA Tax Greece 2026: Rates, Examples, How to Pay clears a realistic net yield band.
Frequently Asked Questions
ENFIA (Ενιαίος Φόρος Ιδιοκτησίας Ακινήτων) is the annual property ownership tax in Greece, introduced in 2013. It applies to all real estate, residential, commercial, land, owned as of 1 January each year. The main component is calculated per square metre at rates of €2 to 16.20/m² depending on location zone, floor, building age, and frontage. Bills are issued by AADE each August and payable in monthly instalments.
ENFIA varies widely by property type and location. A 100 m² apartment in central Athens typically generates an annual ENFIA bill of €400 to 900. The same size apartment in a premium coastal zone such as Mykonos or Santorini may reach €1,200 to 2,500/year. The per-metre rate ranges from €2/m² in the lowest-value zones to €16.20/m² in the highest. A supplementary wealth tax of 0.55 to 1.15% applies to portfolios with an objective value above approximately €500,000.
Anyone who owns Greek real estate, individual or corporate, resident or non-resident, Greek national or foreign buyer, is liable for ENFIA. Liability is assessed on 1 January each year. Foreign buyers must have a Greek AFM tax number to receive and pay their ENFIA bill. The tax authority (AADE) sends notices digitally through the Taxisnet portal.
E9 is the Greek real estate asset declaration form submitted annually through Taxisnet. Every property owner must file or update their E9 by 31 May each year. E9 forms the basis on which AADE calculates your ENFIA. If you buy or sell property during the year, you must file an updated E9 within 30 days of the title deed. Errors in E9 directly cause incorrect ENFIA assessments and potential penalties.
Yes. A supplementary ENFIA charge applies to individuals whose total portfolio objective value exceeds approximately €500,000. The supplement ranges from 0.55% on the value band €500K to 1M to 1.15% on value above €1M. This is charged on top of the per-metre main ENFIA and can significantly increase the bill for high-value property owners.
ENFIA is not deductible against Greek rental income tax (levied on gross rents at 15 to 45% in brackets). However, ENFIA paid can sometimes be deducted against foreign tax obligations depending on your home country's double-tax agreement with Greece. Owners letting property on platforms such as Airbnb must register the income separately and cannot offset ENFIA directly against rental tax.
Non-resident property owners need a Taxisnet account linked to their Greek AFM number. AADE issues the ENFIA assessment each August via Taxisnet. Payment can be made online through any Greek bank's e-banking portal using the assessment reference code, even without a Greek bank account, many European banks accept SEPA transfers to Greek tax authority accounts. Payment in monthly instalments (typically 3 to 6) is permitted.
ENFIA is a predictable, recurring cost that every Greece property investor should build into their annual hold model from day one. The per-metre main component is straightforward to estimate once you know the objective value zone; the supplementary wealth charge deserves specific attention for Golden Visa-scale investments. Keeping your E9 declaration accurate is the single most effective way to ensure your assessment reflects reality. For a complete view of what owning a rental property in Greece actually costs, combine this guide with the rental yield guide and the due diligence checklist.
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