Greece Annual Property Tax (ΕΝΦΙΑ) Calculator
Calculate your annual Unified Property Ownership Tax (ΕΝΦΙΑ) according to official AADE statutory scales. Features Objective Zone Value base rates, building age multipliers, floor coefficients, and the statutory 10% natural disaster insurance discount.
Assessed Base Rate: €3.70 / m² • Total Surface: 95 m²
Property Characteristics (Στοιχεία Ακινήτου)
Official AADE objective zone price where the property is situated.
Main living areas stated on the E9 property tax declaration.
Age coefficient based on the year building permit was issued.
Floor coefficient applied to the main building tax.
Law 5042/2023 grants a 10% ENFIA rebate for comprehensively insured homes.
Taxpayers can settle their annual ENFIA assessment interest-free across 11 monthly installments via myAADE web portal or direct debits from their bank account.
ENFIA Assessment Ledger
Exemptions for Vulnerable Households
Households with taxable income under €9,000 (plus €1,000 per child) receive a 50% discount on ENFIA. Families with 3+ children or disabled members (80%+) receive a 100% full tax exemption.
Greek ENFIA Zone Value Base Tax Scales
Statutory main tax base rates per square meter under Law 4223/2013 and Law 4916/2022.
| Objective Zone Value (Τιμή Ζώνης) | Base Tax Rate (€/m²) | Typical Location Profile | 100 m² Base Tax |
|---|---|---|---|
| Up to €750 / m² | €2.00 / m² | Rural villages, agricultural zones | €200.00 |
| €751 - €1,500 / m² | €2.80 / m² | Standard urban Athens / Thessaloniki | €280.00 |
| €1,501 - €2,000 / m² | €3.70 / m² | Mid-high urban residential districts | €370.00 |
| €2,001 - €2,500 / m² | €4.50 / m² | Prime northern/southern Athens suburbs | €450.00 |
| €3,001 - €4,000 / m² | €7.60 / m² | Luxury Athens Riviera, Mykonos, Santorini | €760.00 |
Statutory Framework of Greek Property Ownership Tax (ΕΝΦΙΑ)
ENFIA operates's principal recurrent real estate tax administered through the Independent Authority for Public Revenue (AADE):
1. Zone Base Rates
Assessed strictly on the state objective value system rather than discretionary commercial assessments.
2. Age Multipliers
Properties older than 26 years receive a 10% tax reduction, while newly constructed properties pay a 25% premium.
3. 10% Insurance Discount
Homes with active property insurance covering fire, earthquake, and flood for the full tax year receive a 10% rebate.
Frequently Asked Questions (FAQ)
What is ENFIA (ΕΝΦΙΑ) in Greece?
ENFIA (Unified Property Ownership Tax - Ενιαίος Φόρος Ιδιοκτησίας Ακινήτων) is Greece's annual municipal property holding tax enacted under Law 4223/2013, assessed on all residential and commercial real estate owned January 1st.
How is the Main Tax (Κύριος Φόρος) of ENFIA calculated?
The main tax is calculated by multiplying the property's square meters by the statutory base tax rate (€2.00 to €16.20/m² determined by Objective Zone Value), then applying coefficients for building age, floor level, and facades.
What is the 10% insurance discount for ENFIA?
Under Law 5042/2023, properties insured against natural disasters (earthquake, fire, and flood) for at least three consecutive months qualify for a proportional discount on ENFIA, reaching the full statutory 10% discount for properties insured year-round.
How does building age affect ENFIA tax in Greece?
Older buildings benefit from lower tax multipliers under the statutory age scale: buildings older than 26 years receive a 0.90 coefficient, whereas new builds (under 4 years) carry a 1.25 multiplier.
When is the annual ENFIA tax paid?
AADE typically publishes ENFIA assessments in April or May, payable in 10 or 11 equal monthly installments through February of the following calendar year, or in one lump sum.
Engr. Muhammad Shahzad
Verified Compliance AuthorPrincipal Civil & Systems Software Engineer specializing in European property tax algorithms, cadastral objective valuation models, and Greek AADE ENFIA compliance.
📊 IAPR (AADE) & e-EFKA Social Security Statutory Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (EUR) |
|---|---|
| Primary Net / Statutory Payable Amount | 0.00 € |
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Hellenic Independent Authority for Public Revenue & EFKA Lead
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.