ENFIA Tax - Ownership Related Costs in Greece

ENFIA Real Estate Property Tax & its Calculation (with a paradigm).

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From 2014 onwards and according to the Law 4223/2013, the Uniform Tax on the Ownership of Real Estate Property (ENFIA) is imposed to all real estate properties that are in Greece. Under Article 1 of the aforementioned Law (as amended by Law 4509/2017) it is specified that any natural or legal person or legal entity that owns real estate property (either leased or not), is subject to the said tax and on to the following rights in rem:

• Full ownership
• Bare ownership
• Usufruct possession
• Dwelling
• Surface of the real estate property

The above property tax – E.N.F.I.A. is also imposed to the following rights in rem or rights under contract law:

• Exclusive use
• Parking place
• Supplementary (Auxiliary) places
• Swimming pool

It is noted that the full owner is obliged to pay the total EN.F.I.A., which is charged on the real estate property, in proportion to the percentage of his co-ownership and irrespectively of any amendments that may occur during that year and regardless of the transfer of the title.

How ENFIA is Calculated

ENFIA Principal Tax is calculated by multiplying the square meters of the property by the principal tax per square meter.

This calculation depends on the property location, the surface, the date of construction, the number of building facades, the current use of the property, and other coefficients. Determining these tax values per square meter is a complex process undertaken by experts appointed by the Hellenic Government and is subject to periodic changes and updates.

ENFIA Real Estate Property Tax & its Calculation (with a paradigm)
ENFIA Real Estate Property Tax & its Calculation (with a paradigm)
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Tax on luxurious living (Law 4111/2013)

According to article 44 of Law 4111/2013, a tax on luxurious living is levied on the owners or possessors of swimming pools (internal or external) which is to be equal to the product of the annual legal expenditure multiplied by a rate of 13%.

Area Price (€ / sq.m.)Tax Zone

Main Tax (€ / sq.m)
Over 50001213.00
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The Supplementary ENFIA Tax

ENFIA does not only include the Principal ENFIA Tax but also the Supplementary ENFIA Tax, which is imposed by the following scale (a progressive tax rate) when the value (or accumulative value if more than one properties are owned) of real property assets of individuals exceeds the value of € 200.000 (formerly € 300.000):

Value of property (€)Tax Rate (%)
0,01 – 200,0000.0
201,000 – 250,0000.10
250,000,01 – 300,0000.15
300,000,01 – 400,0000.30
400,000,01 – 500,0000.50
500,000,01 – 600,0000.60
600,000,01 – 700,0000.80
700,000,01 – 800,0000.90
800,000,01 – 900,0001.00
900,000,01 – 1,000,0001.05
1,000,000,01 – 2,000,0001.10
over 2,000,0001.15
Greek Real Estate Data Sources and Research (REDS) - Questions

Uniform Real Estate Property Tax (ENFIA)

According to Law 4223/2013, as of 2014 and for each subsequent year, a Uniform Real Estate Property Tax (ENFIA) is levied on real estate properties that are located in Greece and belong to natural or legal persons or any kind of legal entities on 1 January of every year. This tax applies to real estate rights of absolute ownership, bare ownership, usufruct, occupancy and surface rights of the property.

Supplementary ENFIA Tax for Legal Persons or Legal Entities

The supplementary ENFIA is also imposed on the property of legal entities, which is calculated at a rate of 5,5‰ although it is subject to discounts, such as 3.5‰ for the properties owned by non profit organizations.

Further Taxation on Offshore Legal Entities

Additionally, the Greek legislator introduced by virtue of Article 15 of Law 3091/2002 (as amended by Law 4446/2016), the liability of certain legal entities (such as offshore companies), that have full property rights or bare ownership or usufruct property in Greece, to pay an annual special property tax of 15%.

Several exceptions from this tax obligation are set out by virtue of Article 15 paragraphs 2-4 Law 3091/2002, such as for companies that have their headquarters in Greece or another EU country (typically SA and Ltd companies), on a. the condition that the shares of the companies are owned by individuals or that these companies declare the individuals who are owners of their shares, and b. that these individuals have been issued with a tax registration number in Greece.

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The materials presented in the Greek Real Estate Data Sources and Research (REDS) guide are distributed by ARENCORES – Chania Real Estate as an information source only. While every effort has been made to ensure the accuracy and completeness of the information, no guarantee is given nor responsibility taken for errors.

As the information is for general use and not intended to serve as advice, no warranty is given in relation to the accuracy, reliability, or appropriateness of any information. The information does not constitute professional advice and should not be relied upon as such. Users are therefore encouraged to consult with their chosen professional advisers before making any decision.

We do not accept any liability for any loss or damages arising from the information or advice provided on this website or incorporated into this website by reference, or which is incurred as a result of the use of, or reliance upon, the information and advice contained on this website.

Dive into Greek Real Estate Data Sources and Research (REDS), an encompassing resource delving into the intricate nuances of Greek Property Law, Property Ownership, Real Estate Rights, and the Hellenic Cadastre registration process. This comprehensive guide not only elucidates these fundamental concepts but also addresses crucial gaps in understanding associated liabilities for buyers, sellers, and real estate investors, offering insightful paradigms and invaluable tips.

Example of ENFIA Tax (Primary and Supplementary) Calculation

A 4th floor apartment in Chania City centre with total size of 156m², auxiliary areas 2.0m², 1 facade, 2015- the year of construction, with an objective value of €441.340,90 and zone price €4.900.
The B.T. according to the zone price is 11.3€/m² as shown at the first table.

The values of the other coefficients applied in the present case and derive from corresponding tables, provided in article 4 L.4223/2013 and are the following:

  1. The building oldness coefficient for the construction year 2015 is 2,00.
  2. The tax coefficient for the 4th floor is 1,02.
  3. The facade coefficient for a real estate property with one facade is 1,01.
  4. The auxiliary rooms coefficient for 2.0 sq.m is set to 0,1.
Therefore, the Principal Tax derives from the sum of the following products:
  • m2 (of main spaces) x B.T. x building oldness coefficient x floor coefficient x facade coefficient =
  • 156 x 11.3 x 2,00 x 1,02 x 1,01 = €3.632,07
  • SQ.M (of auxiliary rooms) x B.T. X building oldness coefficient x floor coefficient x Auxiliary spaces coefficient = 2 x 11.3 x 1,00 x 1,02 x 0,1= €2,30
Total amount of Main Tax: €3.634,37

In case the objective value of the real estate property is over €250.000, a supplementary tax is implied as well, which is estimated according to the above-mentioned scale.

The supplementary tax for the specific real estate property (property’s value €441.340,90), amounts to € 1,001.53.

Total amount of EN.F.I.A.=Main tax + supplementary tax = €3.634,37+ €1,001.53= €4.635,90.

ENFIA Tax Requirements and Procedures for Property Acquisition in Greece

Upon acquiring real estate property, the owner must submit a declaration of real estate information (E9 form). This allows for the calculation and issuance of the ENFIA assessment, which is comprised of both the main tax and the supplementary tax.

The main tax is based on factors such as the property’s location, area, use, age, floor, and number of façades, and it applies to both individuals and legal entities.

The supplementary tax, however, is only applicable to legal entities. It is calculated at a rate of five and a half per thousand (5.5‰) on the value of the specified rights. For real estate used by the owner for any type of business activity, the supplementary tax is calculated at a rate of one per thousand (1‰).

Taxpayers are notified of the issuance of a declaration or administrative tax assessment via the Independent Authority for Public Revenue’s (AADE) online application at, as well as through email notifications sent to the email address they provided.

Annual Payment of ENFIA Tax

ENFIA is paid annually, either as a lump sum by the last working day of the month following the issuance of the tax assessment or in up to ten (10) equal monthly instalments, due by February of the following year, with each installment being at least ten (10) euros. If the tax assessment is issued by the 15th of the month, the tax can be paid either as a lump sum by the end of that month or in up to ten (10) monthly installments until February of the following year.

When transferring property, taxpayers must present an ENFIA certificate to the notary public, confirming that they have paid the tax corresponding to the property’s value for the five years prior to the transfer and that they have no outstanding ENFIA debts related to other properties.

In the case of transferring ownership or usufruct over a property, the final owner or usufructuary is jointly liable with the previous owner for the payment of the ENFIA tax owed.

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