What is ENFIA?
ENFIA (Unified Property Ownership Tax) was introduced in 2014, replacing the earlier FAP and EETA property taxes. It's an annual tax assessed on all real property in Greece — apartments, houses, land, commercial buildings, and parking spaces. Every person or legal entity that owns property in Greece on January 1 of each year is liable for ENFIA for that year. The tax is calculated automatically by the tax authority (AADE) based on property registry data, and bills are issued through TAXISnet, typically in September.
The Two Components of ENFIA
ENFIA consists of two parts:
1. Main Tax (Κύριος Φόρος): Applied per property. The calculation depends on the property's zone value (αντικειμενική αξία), size, age, floor, use, and other characteristics. Each property you own is assessed individually. The base rate per square meter ranges from €2 to €13 depending on the zone price, then adjusted by coefficients for age, floor, and other factors.
2. Supplementary Tax (Συμπληρωματικός Φόρος): This is a wealth-based surcharge applied when the total value of all your properties exceeds certain thresholds. For individuals, it applies to total property value above €250,000 at progressive rates from 0.1% to 1.15%. For legal entities, the rate is 0.55% on total property value (with some exceptions).
2025-2026 Update: Since 2025, insured individuals (EFKA-insured workers) receive a 20% ENFIA reduction on their primary residence, provided the property's taxable value doesn't exceed €500,000. This significant discount was introduced by Law 5162/2024.
How Zone Values Affect Your ENFIA
Greece's zone value system (σύστημα αντικειμενικών αξιών) assigns a price per square meter to every area in the country. These values are updated periodically — the last major revision took place in 2022, significantly increasing values in many areas to better reflect market prices. Zone values in central Athens range from €1,200 to €5,000+/m², while in rural areas they can be as low as €100-400/m². The ENFIA base rate directly correlates with these zone values — higher zone value means higher tax per square meter.
Practical Examples
Example 1: 80m² apartment in central Athens
Zone value: €2,500/m². Built in 2000, 3rd floor, primary residence. Main ENFIA tax: approximately €400-600/year. With the 20% primary residence discount: €320-480/year.
Example 2: 120m² house in Thessaloniki suburbs
Zone value: €1,200/m². Built in 2010, ground floor with garden. Main ENFIA: approximately €300-500/year.
Example 3: 200m² villa on Mykonos
Zone value: €3,000/m². Main ENFIA: approximately €1,500-3,000/year, plus potential supplementary tax if total property portfolio exceeds €250,000.
Example 4: Agricultural land (5,000m²) in rural Peloponnese
Zone value: €5/m². ENFIA on land: approximately €50-150/year.
Exemptions and Discounts
Several categories of property owners may qualify for ENFIA reductions or exemptions:
• Primary residence discount (20%): For EFKA-insured individuals with primary residence value under €500,000
• Low-income exemption: Taxpayers with very low income and small property value may qualify for full or partial exemption
• Large families: Families with 3+ children may receive additional discounts
• People with disabilities: Individuals with 80%+ disability rating may qualify for reductions
• Unemployment: Long-term unemployed persons may receive partial exemption
• Property damage: Properties damaged by natural disasters (earthquakes, floods) may be temporarily exempt
To apply for exemptions, you typically need to submit an application through TAXISnet with supporting documentation.
Payment Schedule
ENFIA bills are typically issued in September and can be paid in up to 10 monthly installments (September through June). Payment is made through web banking, at bank branches, or at the tax office. A one-time payment discount may apply. If you dispute your ENFIA assessment (e.g., incorrect property data), you can file an objection through TAXISnet, but you must still pay the undisputed portion on time.
Tips to Reduce Your ENFIA
1. Verify your property data: Check that the E9 property declaration (filed on TAXISnet) accurately reflects your properties. Incorrect square footage, floor, or zone can inflate your tax. Errors are common — especially after the 2022 zone value revision.
2. Declare demolitions and transfers: If you've sold or demolished a property, ensure the E9 is updated. You're taxed on what's declared on January 1.
3. Apply for exemptions: Don't assume the system knows your situation. Low-income, disability, and family exemptions must be claimed.
4. Check the primary residence flag: The 20% discount only applies if your property is correctly flagged as primary residence in the E9 form.
Estimate Your Property Costs
Use our mortgage calculator to factor in ENFIA and other ownership costs when planning a property purchase.
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