Single Real Estate Ownership Tax (ENFIA)

General Information about ENFIA

The Single Real Estate Ownership Tax (ENFIA) is levied since 2014 and is regulated according to Law 4223/2013.

ENFIA is levied on all types of rights in rem to real estate located in Greece and owned by physical or legal persons or legal entities of any kind on 1 January each year. The total amount of the tax is calculated as the sum of:

For individuals 

  • The main tax, which is calculated on each property, taking into account its special characteristics, ie based on the geographical location, area, use, age, floor and number of facades of the building and
  • The increase of the tax depending on the total value of the real estate of the natural person, but only if this value, exceeds the amount of 500,000 euros.

For legal entities

  • The main tax, which is calculated on each property, taking into account its special characteristics, ie based on the geographical location, area, use, age, floor and number of facades of the building, and
  • The additional tax, which is calculated on the total value of the real estate of the natural or legal person, but if this value exceeds the amount of 250,000 euros.

The tax clearance is settled electronically, without the obligation to file a return, based on the property status of the owner, natural or legal person, according to the data of the real estate declaration (E9), which are owned on 1/1 of each tax year.

Exemptions from ENFIA

Exempt from ENFIA rights to immovable property owned by:

  • The State, the Fund for the Exploitation of the Private Property of the State (T.A.I.P.E.D.), the Hellenic Tourism Organisation (E.O.T.), the Public Real Estate Company (ET.A.D.) S.A., the Olympic and Heritage Committee and other legal entities under public law and non-profit legal entities under private law that meet specific requirements.
  • Individuals residing on specific outlying islands with a population of less than 1.200 inhabitants.
  • Legal persons and legal entities of the known religions and denominations referred to in par. 2 of Article 13 of the Constitution and are used for their own use for the fulfilment of their worship, religious and public utility work.
  • Registered Civil Society Organisations for properties used exclusively for the fulfilment of their purposes.
  • The Holy Monasteries of Mount Athos subject to the special constitutional status, texts inside or outside of Mount Athos.

Also, rights to properties for which there is a prohibition of any use (expropriation, reservation for public benefit or public use or for reasons of protection of monuments and antiquities, etc.) and for reasons of environmental protection are exempted. Additionally, buildings are exempted after the proportional plot of land, which are located in areas declared to be in a state of civil protection emergency due to earthquake, fire or flooding, etc.

Finally, for the years 2024 and following, EN.F.I.A. is reduced by ten percent (10%) for residential properties insured against earthquake, fire and flood, subject to conditions. If the duration of the insurance of the first paragraph is less than one (1) year, the reduction of EN.F.I.A. is adjusted proportionally (Article 44 of Law 5045/2023).

Discount - Suspension of ENFIA Payment

A 50% or 100% discount is provided for the taxpayer, his/her spouse and dependent children of his/her family on the EN.F.I.A. if they are tax residents of Greece and specific cumulative conditions are met:

  1. The amount of family taxable income.
  2. The total surface area of the buildings to which the debtor, his/her spouse and dependent children of his/her family have rights.
  3. The total value of the immovable property.

A suspension of tax payments is also provided to legal entities if the following conditions are cumulatively met:

  • The total turnover of the legal entity in the previous tax year does not exceed ten times the total tax.
  • The total turnover has decreased by more than thirty percent (30%) compared to the previous fiscal year, and
  • The total turnover is taken as it results from an audit by the Tax Administration, which must be carried out within three months of the submission of an application.
Scroll to Top
Skip to content