Last updated 14 October 2026. By Demetre E. Katsouris, Managing Partner, Katsouris Law Firm.
The short answer: ENFIA is the annual tax on every property right in Greece — full ownership, bare ownership, usufruct, share — calculated from what you declared on your E9 form and the zone value of the area. The 2026 statements were issued in March and are payable in twelve monthly instalments from the end of March 2026 to February 2027. Rates and zone values did not change this year. What did change is the discounts: up to 20% for homes insured against natural disasters, 50% on the main home in settlements under 1,500 residents outside Attica (rising to full exemption in 2027), and reliefs for low incomes and large families. Most owners who qualify for the insurance discount did not apply for it. From 2027 the surface area used will come from the electronic building identity where it is smaller than the declared one.
How the tax is calculated
The E9 declaration lists each property with its surface, floor, age, use and the share and type of right you hold. The tax authority applies a rate per square metre that depends on the zone value of the street, adjusted by floor, age and other factors, to produce the main tax. A supplementary tax applies to individuals whose total property value exceeds a threshold. The tax follows the E9, not the deed: an error in the E9 produces a wrong tax every year until corrected.
The discounts
Insured homes: 10% to 20%. A home insured against earthquake, fire and flood for the whole of the previous year earns a 20% reduction where its value is below the threshold, 10% above it; shorter cover earns a proportionate reduction, with a minimum of three months. The application for the 2026 discount closed in February 2026; the window for the 2027 discount, based on 2026 insurance, will open in the new year. Insure now if you want the discount next year.
Main home in a small settlement: 50%, then 100%. From 2026 the ENFIA on a main residence in a settlement of up to 1,500 inhabitants, outside the Attica region except its islands, is halved, and from 2027 abolished, provided the owner’s total property value does not exceed €400,000 and the owner holds no other property such as a holiday home or land. The discount applies to the main residence only.
Low income: 50% or full exemption. Households below income and property thresholds receive 50% off, and the lowest incomes a full exemption; families with three or more children and persons with severe disability have their own reliefs. These are applied from the tax return data, not by application, which is one reason an unfiled or incorrect return costs money.
Areas hit by natural disasters. Properties in designated areas are exempt for the year.
Why some owners pay more in 2026
Anyone who acquired property in 2025 — by purchase, inheritance, gift or legalisation of unpermitted works — pays ENFIA on it for the first time in 2026, and in a few cases pays more because the previous owner’s E9 was wrong and the new owner corrected it. The remedy is not to avoid correcting the E9; an undeclared storage room or wrong floor comes to light at the next transfer with five years of back tax.
Correcting the E9
Amending declarations can be filed at any time outside the annual freeze period while statements are being issued. Common corrections: a property still in a deceased parent’s name; a share that changed on inheritance; a missing parking space or storage room; a wrong year of construction, which raises the rate; a wrong floor. A correction that reduces the tax produces a credit; one that increases it produces back tax with interest, but not penalties where the owner comes forward.
What changes in 2027
From tax year 2027 the surface area in the electronic building identity will be used for ENFIA where it is smaller than the area recorded in the Cadastre, the title or the permit, with no penalty for the difference. Where the identity shows more than was declared, the owner should expect the E9 to be challenged. Owners selling or gifting in 2026–2027 will have an identity prepared in any event; others may choose to commission one to settle the figure.
The 2027 budget may also carry further changes; the small-settlement exemption is already law, and the insurance discount continues.
For owners abroad
The statement is issued only on the tax portal; no paper is sent. An owner who has not logged in since March owes instalments that are accruing surcharges. A Greek accountant or lawyer with access to the portal should check the statement when it issues, confirm the discounts applied, and pay or set up payment. The ENFIA certificate for the last five years is needed for any sale or gift, and cannot be issued while instalments are outstanding.
Frequently asked questions
I own half a flat with my brother. Who pays? Each co-owner pays on their declared share. One owner cannot pay the other’s.
My parents have the usufruct and I have the bare ownership. Who pays? Both, on the value of their respective right; the usufruct is valued by the parents’ age.
Can I pay in one go? Yes, by the first instalment date, but there is no discount for doing so.
The flat is empty. Do I still pay? Yes. ENFIA is on ownership, not use.
This article is general information, not legal advice; it reflects the position on the date above and may change.
To check your ENFIA statement, claim a discount or correct an E9, contact us at info@katslaw.eu or +30 210 8982 864.
