ENFIA 2026: what the Greek property tax costs on your home
ENFIA (Enfia, the Single Property Ownership Tax) is the annual tax every owner of Greek real estate pays, residents and non-residents alike.
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ENFIA for 2026 on an 85 m² flat with a zone price of €1,600 per m², a 1995 building permit, on the 2nd floor with one street frontage, comes to €241 a year if the owner holds no other Greek property. The tax does not start from market value. It starts from a fixed basic rate per square metre for each of nine tax zones, €3.70 in this case, multiplied by the floor area and by small coefficients for age, floor and frontage: €320.82 of main tax. Because the owner’s total property value, €136,000, is below €150,000, that figure is cut by 25 %. Insuring the home against earthquake, fire and flood for the previous year takes off another 20 %, leaving €192. Owners whose Greek property is worth more than €300,000 pay an extra tax on value, and above €500,000 a surcharge. The calculator below runs every step on your own property.
ENFIA 2026 for this property
€240.62
| Zone basic tax | €3.70/m² |
| Age factor (31 years) | 1 |
| Main building tax | €320.82 |
| Reduction for total value | −25 % |
| Value used | €136,000 |
Estimate for one building: the AADE assessment adds up every property on your E9, including plots.
2026 rates from Greek law, e-EFKA and the Ministry of Labour · calculated in your browser, nothing is sent.
How the tax is built: one flat, five numbers
Article 11 of the Property Tax Code (Law 5219/2025) defines the main tax on a building as a straight product: floor area × basic rate of the tax zone × age factor × floor factor (or the detached-house factor) × frontage factor. Storage rooms and parking spaces are taxed with the same chain and an extra multiplier of 0.1. All five inputs sit in your E9, the property declaration (dilosi stoicheion akiniton) held by AADE, the Greek tax authority.
Take the defaults the calculator opens with. A zone price of €1,600 places the flat in tax zone 3, where the basic rate is €3.70 per m². 85 square metres give €314.50. A 1995 permit makes the building 31 years old in 2026, so its age factor is 1. The 2nd floor multiplies by 1.01 and one frontage by 1.01. Main tax: €320.82. The value cut of 25 % then brings the bill to €240.62 for the year.
Readers who know council tax in the UK or property tax in the US are often surprised that the number of bedrooms, the condition of the flat and the price you paid play no part. Two flats of the same size on the same street and floor pay the same main tax whether one was bought for twice the price of the other.
The nine tax zones
| Zone | Zone price per m² | Basic rate per m² | Main tax, 100 m², top of band |
|---|---|---|---|
| 1 | €0 to €750 | €2.00 | €204 |
| 2 | €751 to €1,500 | €2.80 | €286 |
| 3 | €1,501 to €2,500 | €3.70 | €377 |
| 4 | €2,501 to €3,000 | €4.50 | €459 |
| 5 | €3,001 to €3,500 | €7.60 | €775 |
| 6 | €3,501 to €4,000 | €9.20 | €938 |
| 7 | €4,001 to €4,500 | €11.10 | €1,132 |
| 8 | €4,501 to €5,000 | €13.40 | €1,367 |
| 9 | €5,001 and above | €16.20 | €1,653 |
The last column assumes a 2nd-floor flat with one frontage, more than 25 years old, before any reduction. The jump between zones 4 and 5 is the steepest: one euro more of zone price lifts the basic rate from €4.50 to €7.60. Our zone price guide explains how the price per street is set and where it appears.
Age, floor and frontage factors
| Building age | Factor |
|---|---|
| Up to 4 years | 1.25 |
| 5 to 9 years | 1.2 |
| 10 to 14 years | 1.15 |
| 15 to 19 years | 1.1 |
| 20 to 25 years | 1.05 |
| 26 years or more | 1 |
| Built before 1930 | 0.8 |
| Over 100 years old | 0.6 |
Age is the tax year minus the year of the newest building permit. A permit for an extension or major renovation restarts the clock, which matters if you are buying a renovated stone house on an island: on paper it may count as nearly new. Without a permit, the construction year from a public document is used, and failing that the year the building was first declared in the E9.
| Position | Factor |
|---|---|
| Basement | 0.98 |
| Ground or 1st floor | 1 |
| 2nd or 3rd floor | 1.01 |
| 4th or 5th floor | 1.02 |
| 6th floor or higher | 1.03 |
| Detached house (instead of floor) | 1.02 |
A flat spread over several floors takes the factor of the highest one. A detached house replaces the floor factor with 1.02. Frontage adds 1 % for one street side and 2 % for two or more, and never applies to storage or parking.
Two homes in Greece: why the second one changes the first bill
Foreign buyers often own a flat in Athens and a holiday house elsewhere. The building tax is computed for each property separately, but the reductions, the value tax and the surcharge depend on the total value of everything you own in Greece. A 120 m² detached house on an island at a €1,400 zone price, with a 2008 permit and two frontages, would cost €308 on its own. Add the Athens flat from our first example and the combined value rises to €304,000: the reduction on the house falls from 20 % to 10 % and its tax rises to €346. To reproduce this, run each property through the calculator with the same figure in the total value field.
Shared ownership, inheritance and usufruct
Article 8 of the code taxes more than outright ownership. Bare ownership (psili kyriotita), usufruct (epikarpia), the right of habitation and surface rights are all within ENFIA, as is the exclusive use of a parking space, storage room or pool in the common parts of a building. This is common in families where parents keep the usufruct of a flat and give the bare ownership to their children. If you hold a share, enter it in the ownership field: the building tax of a half-owned flat from our first example falls to €160.41 before reductions, and each co-owner’s reduction then depends on their own total property value, not on the value of the flat alone.
For inherited property, article 9 makes a testamentary heir liable for a given year if the will was published by 31 December of the year before, and an heir on intestacy if no will had been published by that date, so an inherited Greek home normally reaches your ENFIA the year after the death. The tax follows whoever held the right on 1 January, whatever happens later in the year.
Reductions, the value tax and the surcharge
The value-based reduction of article 13 is the one almost everyone gets: 30 % up to €100,000 of total value, 25 % up to €150,000, 20 % up to €250,000, 15 % up to €300,000 and 10 % up to €400,000. Above that there is none. Article 10(5) adds 20 % for a home insured against earthquake, fire and flood during the previous year (10 % if it is worth more than €500,000), and for 2026 only, a main home in a settlement of up to 1,500 people outside mainland Attica, worth up to €400,000, pays 50 % less. The ENFIA reductions guide covers the conditions in full.
At the top end, a tax on the value of each property right applies once total value passes €300,000, with a zero rate on the first €400,000, and a surcharge of 5 % to 20 % applies above €500,000. A 160 m² flat at a €4,200 zone price, with a 2012 permit, on the 4th floor with two frontages, is estimated at €672,000: €2,125 of building tax, €788 of value tax, a 10 % surcharge, €3,204 in all.
Value tax and surcharge above €300,000
Value tax
€700
| Surcharge on the main tax | 5 % |
| Value-based reduction | 0 % |
| Bands start taxing from | €400,000 |
One right of full ownership at 100%, no land outside town plans.
What the calculator approximates
The coefficients and rates are those of articles 10, 11, 13 and 17 as they stand for 2026. Four simplifications are worth knowing before you compare the result with your assessment. The tool handles one building at a time; several properties need several runs with the same total value. When you leave the value field blank it estimates value as floor area × zone price, while AADE’s taxable value follows the objective value system with its own coefficients, so the true figure can be higher or lower, which matters near a reduction threshold. Plots of land, unfinished buildings and special buildings, which have their own rules, are not computed. And it does not test the low-income cuts or the exemptions granted to areas hit by earthquakes and fires.
For a quick check of a bill you have received, that is usually enough. If the result is far from your assessment, compare the area, permit year and floor in your E9 first. If you are insured, the guide to ENFIA and home insurance shows how a part-year policy is prorated.