Today's uniform property tax, ENFIA, is the result of several reforms over the last two decades.
Historical development
Until 2007, properties of particularly high value were captured by a separate wealth tax, levied only where a certain tax-free threshold was exceeded. In 2008/2009, this arrangement was replaced by a uniform property charge (ETAK), which applied to all properties except a first residence. In the course of the 2010 reforms, ETAK was replaced by a property wealth tax for high-value holdings (FAP); in addition, a special charge on electrified premises (EETIDE) was introduced, collected via the electricity bill. Both charges applied until 2013. Since 1 January 2014, they have been merged into today’s uniform property tax (ENFIA).
Persons liable to tax
ENFIA is calculated separately for each property. Persons liable to tax are the full owner, the bare owner (in the case of a property encumbered with a usufruct), the usufructuary, and the holder of a right of habitation. The tax also applies to persons who, under a contract governed by the law of obligations, have a right of exclusive use of parking spaces, ancillary rooms, swimming pools, or similar ancillary facilities.
What matters is the position in rem as at 1 January of the relevant tax year; changes of ownership during the year are not taken into account for that tax year. Liability to tax exists irrespective of the owner’s nationality, seat, or place of residence. The following are additionally liable to tax:
- Persons who have acquired a property by any means, regardless of whether the title has been registered in the land registry or cadastre,
- Persons holding a preliminary contract for the transfer of ownership that grants them the right to conclude the final contract by way of self-contracting.
Calculating the value of a usufruct
The value of a natural person’s usufruct is calculated as a proportion of the total value of full ownership, graduated according to the usufructuary’s age. (Note: the full table of age brackets that evidently accompanied this section in the original document did not survive conversion from the source file and could not be reproduced here; a partial version of the table, covering four of the age brackets, is preserved in the FAQ below.)
Where the usufructuary is a legal person, the value of the usufruct is set uniformly at 8/10 of the total value. Tax on the remaining value (the bare ownership) is borne by the owner. The value of a right of habitation is calculated according to the same principles.
Calculating the main tax
The ENFIA main tax is determined separately for each property and results from multiplying several coefficients by the zonal base tax. The relevant coefficients include, among others:
- Age coefficient: depending on the year of construction, or the date of the building permit.
- Floor coefficient: increases with higher floor level.
- Facade coefficient: depending on whether the property has no, one, or more than one facade onto the street.
- Coefficient for ancillary spaces (e.g. storage, underground parking): generally 0.1.
- Coefficient for unfinished buildings (shell construction, unoccupied): generally 0.4.
(Note: the zonal base-tax table for buildings within the development plan, and the supplementary building-coefficient tables referred to in the original document, did not survive conversion from the source file and could not be reproduced here.) The facade coefficient is 1.00 with no facade onto the street, 1.02 with one facade, and 1.03 with two or more facades.
Plots outside the development plan (Agrotemachia)
For undeveloped plots outside the development plan, the tax is calculated on the basis of a base tax of €0.001 per sq. m (€1 per 1,000 sq. m), multiplied by coefficients. (Note: the coefficient table referred to at this point in the original document did not survive conversion from the source file.) An irrigation coefficient of 1.1, an expropriation coefficient of 0.75, and — where a building stands on the plot — a residential coefficient of 5 may additionally apply.
Supplementary tax: from the old wealth-tax scale to the new surcharge system
Until the reform introduced by Law 4916/2022, natural persons were, in addition to the main tax, subject to a graduated supplementary tax on their total property holdings, starting with a tax-free threshold of €400,000 and rising to a maximum rate of 1% for holdings above €2,000,000. This old supplementary-tax scale has been abolished for natural persons and no longer applies.
In its place, two new, independent surcharges now apply:
- Per-property surcharge: where the objective value of a single property exceeds €400,000, an additional tax surcharge is levied on that property.
- Surcharge on total assets: where the total objective value of a natural person’s entire Greek property holdings exceeds €500,000, an additional percentage surcharge is levied on the total main tax.
The specific surcharge rates are set by the tax administration each year as part of the ENFIA assessment via the myAADE portal, and should always be confirmed with a tax adviser or lawyer in the individual case, given that they are regularly adjusted.
Current development for 2026: for the main residences of natural persons in smaller settlements of up to 1,500 inhabitants (up to 1,700 inhabitants in the regional unit of Evros), outside the Attica region (with the exception of the Attica island municipalities), a 50% reduction in the ENFIA main tax has applied since 2026.
FAQ
- Before 2007: levied only where high value thresholds were exceeded.
- 2008–2009: introduction of ETAK, covering almost all properties (except a first residence).
- 2010–2013: replaced by a wealth tax, together with the introduction of a special charge via the electricity bill.
- Since 2014: merger of these charges into the uniform property wealth tax (ENFIA).
- From 2026/2027: gradual reduction or abolition for certain main residences in small settlements (see below).
Liability to tax applies to anyone holding rights in rem in a property in Greece as at 1 January of the tax year. This includes:
- Full owners and usufructuaries.
- Holders of rights of habitation.
- Persons with exclusive rights of use (e.g. for parking spaces, attics, or pools).
- Importantly: buyers whose title has not yet been registered in the land registry, as well as holders of preliminary contracts with a right of self-contracting, are also liable to tax.
The tax is calculated separately for each property. The basis is a base tax, multiplied by various coefficients:
- Objective value: depending on location/region.
- Age of the building: based on the year of the building permit.
- Floor and floor area: higher floors generally carry higher coefficients; reductions apply for very large floor areas.
- Facades: properties with two or more street frontages are taxed more heavily.
- Condition: shell constructions or partially finished properties receive a reduction coefficient (0.4).
The value of a usufruct is calculated in proportion to the age of the person entitled. The older the usufructuary, the lower the tax share attributable to the usufruct, and the higher the share attributable to the owner:
Age of usufructuary | Value of the usufruct |
Up to 20 years | 8/10 of the total value |
31 to 40 years | 6/10 of the total value |
51 to 60 years | 4/10 of the total value |
Over 80 years | 1/10 of the total value |
(As noted above, the intermediate age brackets between these figures are not preserved in the source document.) For legal persons, the usufruct is assessed at a flat rate of 8/10.
A distinction is drawn between two situations:
- Within the development plan: the tax is based on the taxable value per square metre, multiplied by factors for use and facade.
- Outside the development plan: a base tax of €0.001 per sq. m (i.e. €1 per 1,000 sq. m) applies, adjusted by coefficients for irrigation, location, and use. Where a residential building stands on the plot, the tax amount is multiplied by a factor of 5.
In addition to the property-specific tax, a supplementary tax may be levied where the total value of a person's property rights exceeds certain thresholds.
For natural persons with tax residence in Greece whose main residence is located in settlements of up to 1,500 inhabitants (exception: the Attica region outside the islands; a limit of 1,700 inhabitants applies for the regional unit of Evros), ENFIA is reduced by 50% in 2026; full abolition of ENFIA for these main residences is envisaged from 2027. The purpose of the reform is to slow the depopulation of smaller settlements and rural areas.
As of June 2026. All information on these pages is provided without guarantee or liability.