Buying property in Greece is just the beginning. As a foreign property owner, you’ll have several ongoing legal and tax obligations, even if you don’t live in the country full-time.
The most important one? The annual property tax (ENFIA) — and it’s your responsibility to declare and pay it every year.
In this guide, we explain your duties after buying a home in Greece — including ENFIA, E9 declarations, and other compliance steps every foreigner must follow.
🧾 What Is ENFIA – Greece’s Annual Property Tax?
ENFIA (Ενιαίος Φόρος Ιδιοκτησίας Ακινήτων) is the national tax on property ownership in Greece. It applies to:
-
Homes
-
Apartments
-
Land
-
Commercial buildings
-
Shared ownership interests
If you own real estate in Greece on January 1st of any year, you are legally responsible for paying ENFIA for that year.
💰 How Much Is ENFIA?
ENFIA is calculated based on:
-
Surface area (in m²)
-
Zone value of the area (objective value)
-
Floor, age, and use of the building
-
Percentage of ownership (100% or partial)
Example | Tax Estimate |
---|---|
80 m² Athens apartment | €300–€500/year |
120 m² in island region | €400–€700/year |
Vacant land | €100–€300/year |
📌 Use the official ENFIA calculator (in Greek) or ask us for a breakdown.
🧑💼 Who Pays the ENFIA Tax?
The registered property owner on January 1st is liable. In shared or co-owned properties, ENFIA is split based on ownership percentage.
✅ Even if you live abroad or rent out the property, you are still responsible for annual ENFIA payments.
🧾 E9 Form – Declaring Your Property
Every owner must submit the E9 form (part of your Greek tax declaration), which:
-
Registers your real estate holdings with the tax office
-
Allows the calculation of ENFIA
-
Updates property changes (additions, sales, inheritance, demolitions)
📝 E9 must be submitted online via the Greek TAXISnet platform. Borderless Lawyers handles this for non-residents.
🏦 How to Pay ENFIA as a Foreigner
ENFIA bills are posted online on the AADE portal (Greek tax authority). You can:
-
Log in with your Greek tax number (AFM)
-
Download the bill
-
Pay by bank transfer from your Greek bank account
-
Or pay through your lawyer via POA
💳 You can pay:
-
In full (for a small discount)
-
In monthly installments (typically up to 10)
⚠️ What Happens If You Don’t Pay?
-
📌 Unpaid ENFIA triggers interest and penalties
-
📌 It may block future property sales or transfers
-
📌 The tax office can freeze your Greek bank account
-
📌 Your property may face administrative enforcement in severe cases
⚠️ Even non-residents are fully liable. There are no exemptions for foreigners.
🧰 Other Ongoing Obligations for Foreign Property Owners
1. 🧾 Annual E1 Tax Return
If you own property, you must file an annual income tax return (E1) — even if you have no income in Greece.
2. 🔌 Utility Setup & Payments
You’ll need to maintain or connect:
-
Water (DEYA or municipal)
-
Electricity (DEI or private providers)
-
Waste and municipal fees
These can be managed remotely via POA.
3. 🏠 Insurance (Optional but Smart)
Home insurance is not mandatory, but highly recommended, especially for island or rural homes.
🌐 Rental Income & Tax Declarations
If you rent out your property:
-
You must declare rental income in Greece
-
You may owe rental income tax (15%–45%)
-
Short-term rentals (e.g. Airbnb) require EOT registration
📌 We offer rental tax filing services for foreign landlords.
🧮 Tax Residency & Worldwide Reporting
Owning property does not make you a tax resident in Greece — unless you spend more than 183 days/year there.
Still, property ownership may trigger:
-
CRS/automatic reporting to your home country
-
Income tax filings if you rent or generate Greek income
-
Local tax notices (ENFIA, municipal)
💼 How Borderless Lawyers Supports Foreign Owners
We offer full post-purchase support, including:
✅ E9 form submission and annual updates
✅ ENFIA tax calculation and payment
✅ E1 filing for tax compliance
✅ Utility setup and billing management
✅ Representation via POA for all paperwork
✅ Rental tax advice and Airbnb compliance
❓ FAQ – Greek Property Ownership Obligations
Q: Do I need to pay ENFIA if I don’t use the property?
A: Yes. ENFIA is due regardless of use, rental status, or occupation.
Q: Can Borderless Lawyers act as my tax representative?
A: Yes. We offer non-resident tax representation and manage all filings and payments.
Q: What happens if I inherit or sell the property?
A: The E9 must be updated, and new ownership registered. We handle inheritance and resale compliance as well.
🏠 Owning in Greece Should Be Easy — Not Stressful
Enjoy your Greek home without the paperwork headaches. With Borderless Lawyers, you stay 100% compliant — wherever you live.
👉 Book your post-purchase consultation now and let us handle ENFIA, E9, utilities, and more.