Zone price in Greece: what it is and what it does to ENFIA
Every street in Greece carries an official price per square metre, and that number sets the basic rate of your ENFIA.
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The zone price, timi zonis in Greek, is the reference price per square metre that the Greek state sets for each zone or city block by decision of the Minister of National Economy and Finance. It is the starting point of the objective value system used for property taxes, and it is not a market price. For ENFIA 2026, the zone price in force on 1 January places each building in one of 9 tax zones: up to €750 per m² the basic rate is €2.00 per m², from €1,501 to €2,500 it is €3.70, and above €5,000 it is €16.20. Within a zone the exact price leaves the basic rate unchanged, but it still moves the property’s value and with it the value-based reduction. The tax authority’s map application shows the zone price of any street. Enter yours in the calculator below to see the zone and a first estimate.
What your zone price means for ENFIA
Basic tax per m²
€3.70
| Tax zone | 3 |
| Estimated value (area × zone price) | €192,000 |
| ENFIA (2000 permit, 2nd floor) | €242 |
Zone price, objective value and market price
Three figures get mixed up in Greek property conversations. The zone price is a flat reference per square metre, the same for every property in the zone. The objective value (antikeimeniki axia) of a specific flat starts from that zone price and is raised or lowered by factors for construction quality, age, position in the building and other features, as article 4 of the Property Tax Code describes, then multiplied by the floor area. The market price is what a buyer actually pays; it plays no part in ENFIA.
Article 4 introduces the system to set the taxable value of property that is transferred or acquired, without arguing over each sale price. It says the reference prices are set in advance by zone or block and by type of property, recorded in tables and linked to maps, all by ministerial decision. When you buy, the same system gives the taxable value used for transfer tax, which is why a notary will bring it up.
The nine ENFIA tax zones
| Tax zone | Zone price per m² | Basic rate per m² | ENFIA, 70 m² flat, bottom to top of zone |
|---|---|---|---|
| 1 | €1 to €750 | €2.00 | €110 – €110 |
| 2 | €751 to €1,500 | €2.80 | €154 – €165 |
| 3 | €1,501 to €2,500 | €3.70 | €218 – €233 |
| 4 | €2,501 to €3,000 | €4.50 | €283 – €283 |
| 5 | €3,001 to €3,500 | €7.60 | €478 – €478 |
| 6 | €3,501 to €4,000 | €9.20 | €578 – €614 |
| 7 | €4,001 to €4,500 | €11.10 | €741 – €785 |
| 8 | €4,501 to €5,000 | €13.40 | €947 – €947 |
| 9 | €5,001+ | €16.20 | €1,145 – €1,313 |
The last column shows the ENFIA range for a 70 m² flat on the 3rd floor with one frontage and a 2010 permit, as the zone price moves from the bottom to the top of each zone, with no other property. Within a zone the main tax stays the same; the bill still moves because value-based reductions change as the estimated value rises. Article 11 applies the zone price in force on 1 January of the tax year.
The highlighted row is the first of the expensive zones. Between zones 4 and 5 the basic rate almost doubles, from €4.50 to €7.60. At €3,000 the reference flat pays €283; at €3,001 it pays €478.
A buyer’s example: two blocks, one street apart
Suppose you are choosing between two similar 90 m² flats, both on the 4th floor with a 2005 permit. One sits in a block with a zone price of €3,400, the other one street away at €3,600. The values used for the reduction differ by only 5.88 %, yet the second flat lies in a dearer tax zone and costs €806 a year against €666, about €140 more every year you own it. Check the zone of the exact block before you sign, and run both flats through the ENFIA calculator.
When zone prices are revised
Zone prices are not fixed forever; ministerial decisions set them and can bring new tables into force for the whole country or for particular areas. For ENFIA the date that counts is always 1 January: a revision published during the year shows up in the next year’s bill. Who notices it depends on where they sit. An owner whose block moves from €2,300 to €2,450 stays in zone 3 and sees no change in main tax, only perhaps a smaller value-based reduction. An owner whose block moves from €2,950 to €3,100 crosses into zone 5, and the building tax on a 70 m² flat jumps by €243 before any reduction.
The same scale applies to every building, whatever it is used for. A shop or an office on a ground floor pays its main tax from the same zone table as the flat above it, with the floor and frontage factors of article 11. If you own a share, the building tax follows your share, while the reductions follow your own total value.
Where to look up a zone price
AADE publishes a map application titled “Zones of objective property values” (Zones timon antikeimenikon axion akiniton) at maps.gsis.gr/valuemaps. You locate the street or block and see the zone and its price per square metre. The application is in Greek, and a lawyer or notary can confirm the figure for a purchase.
If you already own the property, have your E9 property declaration at hand: it lists the address, area, floor and permit year that the tax is computed on. For a corner building or one on a street that divides two zones, check which block yours belongs to, because the two sides can carry different prices.
How a newer permit raises ENFIA
Age factor
1.15
| Building age | 11 years |
| ENFIA with this permit | €313 |
| Same home over 25 years old | €272 |
2nd-3rd floor, one frontage, no other property.
Areas without a zone price
Some areas, inside or outside town plans, have no zone price. They are not untaxed. Article 11 places such buildings in the lowest zone price of their municipal unit; if the unit has none, the lowest of the municipality, then of the regional unit, then of the region. Special buildings defined in the law, including some farm buildings, follow the same rule and have their own coefficients. In the calculator, use the lowest zone price of your municipal unit in that case. Plots of land are handled differently again: article 11 places them in one of 19 bands according to their own unit value, not the zone price of buildings, and our calculator does not compute them.
How ENFIA uses the zone price, twice
First, to choose the tax zone and so the basic rate per square metre. ENFIA then applies its own coefficients for age, floor and frontage, which are not the coefficients of the objective value. Second, through the total value of your property, computed with the objective value system, which sets the value-based reduction, the extra tax on value above €300,000 and the surcharge above €500,000. The ENFIA reductions guide shows those value bands.
If you think the predetermined value of a property you are buying is higher than its market value, article 4 gives you the right to appeal to the administrative court within 30 days of your declaration. That right concerns transfers, not your annual ENFIA. For the running costs of living in Greece, the Greek salary calculator shows what a local salary leaves after tax.