Guide

How ENFIA, Greece’s annual property tax, is calculated

Last updated: 20 Oct 2026 · Sources · Adapted in English from our Greek guide. Read the Greek version

ENFIA (the Unified Property Ownership Tax) is a tax on ownership: you pay it every year because you own the property, whether you let it or it stands empty. AADE, Greece’s tax authority, calculates it from your property register (form E9).

This guide shows the formula, the coefficients and a worked example. The full formula also has coefficients for frontage and size, so the result is an estimate.

1. The core

The main tax on a building

The main tax on each building is a product:

Floor area × base zone tax × age coefficient × floor coefficient

The base zone tax comes from the zone price (objective value per m²) of the area. Legal basis: Article 4 of Law 4223/2013, as in force and codified in the Property Tax Code (Law 5219/2025).

Base tax per m²
Zone price	€ per m²
Up to €750	€2.00
751 – €1,500	€2.80
1,501 – €2,500	€3.70
2,501 – €3,000	€4.50
3,001 – €3,500	€7.60
3,501 – €4,000	€9.20
4,001 – €4,500	€11.10
4,501 – €5,000	€13.40
Over €5,000	€16.20

The age coefficient counts from the year of the most recent building permit (without a permit, from the year of construction):

Building age coefficient
Age	Coefficient
Up to 4 years	1.25
5–9 years	1.20
10–14 years	1.15
15–19 years	1.10
20–25 years	1.05
26 years or more	1.00
Built before 1930 (1926 to 1929)	0.80
Over 100 years old (up to 1925)	0.60

And the floor coefficient:

Floor coefficient
Floor	Coefficient
Basement	0.98
Ground and 1st floor	1.00
2nd and 3rd floor	1.01
4th and 5th floor	1.02
6th floor and up	1.03

2. Example

One apartment, step by step

An apartment of 90 m² in an area with a zone price of €2,000/m² (base tax €3.70/m²), 12 years old (coefficient 1.15), on the 3rd floor (coefficient 1.01).

Main tax: 90 × 3.70 × 1.15 × 1.01 = €386.78.
Objective value about 90 × 2,000 = €180,000. An owner of this one property has total real estate of the same value, so the automatic reduction is 20%.

Final ENFIA€309.42 a year

3. Automatic

Automatic reduction by total value

Every individual whose real estate is worth up to €400,000 in total gets an automatic reduction of the main tax, from 30% down to 10%, depending on the band of total value.

Automatic reduction of the main tax
Total real estate value	Reduction
Up to €100,000	30%
Up to €150,000	25%
Up to €250,000	20%
Up to €300,000	15%
Up to €400,000	10%
Over €400,000	0%

4. With criteria

Exemptions and special reductions

Insured home (earthquake, fire, flood): 20% for a home worth up to €500,000 or 10% above that, on application.
Low income (main home): 50%, subject to income and property limits.
Families with three or more children, disability of 80% or more: full exemption (100%), subject to income and property limits.

If you think you qualify, check with your accountant before the assessment is issued.

5. Large holdings

Surcharge and additional tax

For total real estate worth more than €500,000, the main tax is increased progressively, from 5% to 20%.

In addition, any property worth more than €400,000 pays an additional tax on the part of its value above €400,000, progressively from 0.2% to 1%.

6. Sources

Legal basis and sources

ENFIA is governed by the Property Tax Code (Law 5219/2025, Government Gazette A 130/18.07.2025), which codified Articles 1 to 8 of Law 4223/2013.
Main tax (zone price, age and floor coefficients): Article 4 of Law 4223/2013, as amended by Law 4916/2022.
Zone prices: AADE tables of objective values.
Automatic reduction by total value and surcharge on large holdings: Articles 7 and 4 of Law 4223/2013, as amended by Law 4916/2022.
Reductions and exemptions with criteria: Article 7 of Law 4223/2013.
Insured home reduction: AADE decision A.1005/2026.

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ENFIA on your own property

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FAQ

What people ask about ENFIA

Does ENFIA depend on my income?+

Not for the calculation. ENFIA is a tax on ownership: it comes from the property’s features (zone price, floor area, age, floor) and the total value of your real estate, not your income. Income matters only for some reductions and exemptions. You pay it even if the property is empty.

What is the zone price?+

The objective value per square meter set for the area in AADE’s tables of objective values. It places the property in a band with a base tax per m² from €2.00 to €16.20. You find it on the deed, on form E9 (your property register at AADE) or on the map of objective values.

Do I pay less if my home is insured?+

Yes, if the home was insured against earthquake, fire and flood for at least three months of the previous year. For a full year, the reduction is 20% (home value up to €500,000) or 10% (above). It needs an application on AADE’s myPROPERTY by each year’s deadline.

Is ENFIA deducted from rental income tax?+

No. It is a separate tax and is not deducted from rental income.

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