Enter the property's objective value per square metre, surface area, floor, and age to estimate the annual ENFIA property tax in Greece.
Estimated annual ENFIA
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Objective value
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Main ENFIA rate /m2
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Base ENFIA (before adj.)
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Monthly equivalent
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Your breakdown
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How ENFIA works in Greece
ENFIA is levied on all Greek property ownership as of 1 January each year. The tax is calculated by applying a rate per square metre (from EUR 2 to EUR 16 depending on the zone's objective value per m2) to the property's surface area, then multiplying by coefficients for floor level, age, frontage, and plot shape. The result is the main ENFIA amount. Owners with total property portfolios valued above 300,000 EUR also pay a supplementary ENFIA of 0.1% to 1.15% on the excess. AADE issues individual notices via Taxisnet and payment is made in six installments.
Example calculation
A 80 m2 apartment on the 3rd floor in a zone with 1,500 EUR/m2 objective value, built in 2000. Zone value 1,500 EUR/m2 implies a main ENFIA rate of approximately 7 EUR/m2. Base tax = 80 x 7 = 560 EUR. Floor coefficient (2nd-4th floor) = x1.00. Age coefficient (1996-2006) = x1.20. Adjusted ENFIA = 560 x 1.00 x 1.20 = 672 EUR. Monthly equivalent = 56 EUR.
Tips and considerations
Check your ENFIA notice every year for accuracy, particularly the surface area, which is sometimes incorrectly recorded. Errors can be corrected by filing an amended E9 property declaration form. Properties with objective values below 200,000 EUR owned by lower-income households may qualify for a 50% ENFIA reduction on the main residence. Setting up a Taxisnet account is necessary for all property owners in Greece to manage ENFIA payments and receive official notices.
Frequently asked questions
What is ENFIA and how is it calculated?
ENFIA (Eniaios Foros Idioktisias Akiniton) is the Greek unified annual property tax applicable to all property owners. The main ENFIA rate ranges from 2 EUR to 16 EUR per square metre depending on the zone objective value of the property. The calculation multiplies the main rate by the area in square metres and applies adjustment coefficients for floor level (higher floors have a coefficient above 1), age (newer properties have a higher coefficient), frontage, and plot shape. A supplementary ENFIA of 0.1% to 1.15% applies to individual total property portfolios valued above 300,000 EUR.
Who must pay ENFIA in Greece?
ENFIA applies to all individuals and legal entities owning real estate in Greece as of 1 January of each tax year. This includes Greek residents, non-resident Greeks, and foreign nationals holding Greek property. Exemptions exist for main residences with an objective value below 200,000 EUR for owners with income below certain thresholds, as well as for agricultural land and certain public-purpose properties. AADE issues individual ENFIA assessment notices via Taxisnet each year, typically between June and July, with payment in installments.
Can I get a reduction on my ENFIA bill?
Yes. Several ENFIA reduction or exemption provisions exist in Greece. The primary residence exemption reduces ENFIA by 50% for an owner-occupied main residence where total family income is below 9,000 EUR annually, with the threshold rising for each dependent child. Low-income pensioners may qualify for full exemption. Property owners who receive agricultural subsidies on farmland held under ENFIA may also qualify for reductions. Unemployment for more than two years also creates grounds for ENFIA reduction applications. Applications are filed via Taxisnet with supporting documentation.
How do I pay ENFIA and what happens if I am late?
ENFIA is payable in six equal monthly installments, typically from September through February of the following year, via Taxisnet or authorised banks. Alternatively, it can be paid in a single lump sum by the end of September at a 1% discount in some years (subject to annual ministerial decision). Late payment attracts a monthly surcharge of 2% for the first three months and 1% per month thereafter. Unpaid ENFIA becomes a charge on the property title and must be cleared before the property can be sold or transferred. AADE can also enforce collection by attaching bank accounts.