ENFIA: The Complete Guide to Greece's Annual Property Tax (2026)

ENFIA (the Unified Property Ownership Tax) is a tax with no exceptions that everyone who owns property in Greece must pay every year — whether a Greek citizen, an EU citizen or a non-EU foreigner. In this article we cover this tax, which we have only touched on in many articles of our Golden Visa series, fully and in depth for the first time: the calculation logic, the new 2026 reductions and examples with real figures.

A Two-Layer Structure

ENFIA, introduced in 2014 by Law 4223/2013, is a tax made up of two separate layers:

While the principal tax is calculated separately for each property, the supplementary wealth tax looks at the total value of ALL of a person's properties in Greece. This distinction matters: even if each of your properties is inexpensive on its own, owning several can push the total value over the threshold and make you liable for the supplementary tax.

The Supplementary Wealth Tax: A Progressive Structure

Depending on your total property value, either a reduction or a surcharge applies. The table below shows this progressive structure:

This structure rewards owners of lower-value property (progressive reductions up to €400,000) while taking progressively more tax from owners of high-value property (above €500,000). As we discussed in our series' Mykonos/Santorini article, even a single Cycladic villa can easily exceed this threshold, which is why buyers in the luxury segment frequently end up paying this surcharge.

The New 2026 Reductions

Village Reduction: 50%, Full Exemption in 2027

Under Law 5246/2025, from 2026 ENFIA is reduced by 50% for Greek tax residents whose main residence is in a village of no more than 1,500 inhabitants (1,700 in the Evros border region); the reduction does not cover the Attica region and requires the property value not to exceed €400,000. The plan is for this reduction to become a full exemption in 2027 — a deliberate policy choice aimed at supporting depopulating rural areas, not the premium islands.

Green Building Reduction: 5-10%

The new environmental coefficient introduced in 2026 provides a reduction of 5-10% for properties with certified solar panels, heat pumps or an A-class energy certificate. For a €300,000 property this means a saving of €60-120 a year. To benefit from this reduction, energy certificates must be submitted by 31 March.

Insurance Reduction: 10-20%

A reduction also applies to homes insured against earthquake, fire and flood: 20% for properties worth up to €500,000 and 10% above that. The insurance must cover the previous year and last at least 3 months; if the insurance period is shorter than one year, the reduction is applied pro rata.

Examples with Real Figures

The table below shows the approximate annual ENFIA burden for different property types:

While the base rate in Crete is around 0.28% (of the cadastral value), in high-zone-value areas such as Mykonos or Santorini both the principal tax and the supplementary wealth tax apply, so the total amount rises significantly.

Payment and Declaration

• ENFIA is calculated for everyone who owns property on 1 January of each year, based on that year's E9 declaration; the 2026 ENFIA was assessed on 15 March 2026 at a total of €2.29 billion for more than 7 million property owners.
• Payment can be made in 12 equal instalments, with the first instalment starting on 31 March 2026 (some sources mention an alternative calendar of 10 instalments from September to June — it is important to confirm the current calendar with AADE).
• Errors in the E9 declaration lead directly to an incorrect tax amount; the penalty-free correction deadline for the 2026 tax year is 31 July 2026.
• Foreign property owners can now pay online with foreign bank cards — a significant convenience compared with earlier years.
• Cadastral values have been frozen until 2027, which means the risk of a sudden ENFIA increase is low for now.

The Right to Appeal

In 2026 the digital appeal system processed 34,000 successful appeals, with successful appeals securing an average reduction of €245. Among the most frequently accepted grounds are outdated zone values that do not reflect current market conditions. If you believe your valuation is unrealistic, you can use this digital appeal mechanism.

Exemptions and Full Exemption

There is also a special category in which large families with a disability of 80% or more are fully exempt from ENFIA, provided their annual income does not exceed €12,000 (+€1,000 per dependant). Although this does not apply to the vast majority of Golden Visa investors, it is a detail that shows the social dimension of the system.

The Practical Takeaway for Golden Visa Investors

ENFIA is an obligation entirely independent of your tax residency — as we stressed in our series' tax residency article, if you own property you must pay this tax even if you never live in Greece. For foreign owners, a Greek accountant (€300-600 a year) usually handles this declaration; having your AFM (tax number) obtained in advance is essential for the process. When choosing a property, it is advisable to factor in not only the purchase price but also the annual ENFIA burden by area (tourist island vs mainland — the difference we covered in our series' coastal vs inland article).

Frequently Asked Questions

1. Do I have to pay ENFIA even if I do not live in Greece?
Yes, absolutely. ENFIA is entirely independent of the owner's tax residency; whether you are a Greek citizen, an EU citizen or a non-EU foreigner, and whether or not you live in Greece, everyone who owns property as of 1 January each year must pay this tax. It is an obligation completely separate from the 183-day rule we covered in our series' tax residency article; with or without a residence permit, ENFIA must be paid as long as you own the property.

2. When does the supplementary wealth tax apply?
The supplementary tax applies when the total value of all your properties in Greece exceeds a certain threshold. While various progressive reductions apply up to €400,000, a surcharge of 5% to 15% applies to values between €500,000 and €1,000,000, and 20% above €1,000,000. Even a single luxury villa (especially on high-zone-value islands such as Mykonos, Paros or Santorini) can easily exceed this threshold, so it is important for luxury-segment buyers to include this surcharge in their budgets.

3. If I buy a house in a small village, will I really get a 50% reduction?
This reduction applies to Greek tax residents whose main residence is in a village of no more than 1,500 inhabitants (1,700 in the Evros border region); the Attica region is excluded and the property value must not exceed €400,000. A critical point for Golden Visa investors: the reduction applies only to properties with "main residence" status and requires Greek tax residency; it may not be possible to benefit from it for a purely investment property that is used only occasionally.

4. What do I need to do for the green building reduction?
Under the environmental coefficient introduced in 2026, properties with certified solar panels, heat pumps or an A-class energy certificate receive an ENFIA reduction of 5-10%. To benefit, the relevant energy certificates must have been submitted to the competent authorities by 31 March. For a €300,000 property the reduction equals a saving of €60-120 a year; small as it may seem, it can be seen as an additional financial incentive to improve the property's energy efficiency.

5. What can I do if I think my ENFIA calculation is wrong?
As of 2026 Greece offers an actively used digital appeal system; through it, 34,000 successful appeals were processed in 2026, with successful appeals securing an average reduction of €245. The most frequently accepted ground is outdated or incorrect zone values that do not reflect current market conditions in your property's area. If you believe there is an error in your E9 declaration, remember that the penalty-free correction deadline for the 2026 tax year is 31 July 2026; corrections made after this date may create additional liabilities.

Note: The rates and figures in this article are based on general legislation and may vary by area, property characteristics and current Ministry decisions; they do not constitute tax advice. Contact us to calculate your ENFIA liability, benefit from the reductions and manage your E9 declaration correctly — we are with you from the beginning to the end of the Golden Visa process.