2026 ENFIA changes — what foreign property owners need to know.

ENFIA — the Single Property Tax — is the annual federal property tax every Greek property owner pays. The 2026 framework brought further adjustments to brackets, the supplementary tax on high-value holdings, and the exemption regime for natural disasters. Here's what changed, why it matters for foreign owners, and the filing calendar to plan around.

The ENFIA structure, briefly

ENFIA consists of two components:

• Main tax (Κύριος Φόρος): Calculated per property, based on objective value (αντικειμενική αξία), surface area, location zone, age, floor, frontage, and other factors. Applies to all owned property.
• Supplementary tax (Συμπληρωματικός Φόρος): Calculated on total portfolio value, applied above a threshold. Designed to tax higher-value property holdings progressively.

The annual ENFIA is assessed in the autumn, based on property held at 1 January of the tax year. Payment is made in installments through the autumn and winter.

What changed for 2026

Several specific adjustments came in for the 2026 tax year:

1. Updated objective values (αντικειμενικές αξίες) across many zones

The Ministry of Finance updates the underlying objective values periodically. For 2026, certain zones — particularly some Athens neighbourhoods, Athens Riviera, Thessaloniki centre, popular island markets — saw upward adjustments reflecting recent market movement. Other zones (smaller villages, rural land in some prefectures) saw downward adjustments. The net effect for individual property owners varies enormously.

For diaspora-owned property in Kolonaki, Athens Riviera, parts of Costa Navarino area, and popular island markets: expect modest ENFIA increases (5-15%) in 2026 compared to 2025. For property in less-active markets: similar or slightly lower bills.

2. Adjusted supplementary tax threshold

The threshold above which the supplementary tax applies on aggregate portfolio value was adjusted modestly upward. The progressive rate structure remains similar to prior years.

3. Continued exemption for fire-disaster-affected properties

Properties in officially-recognised fire-disaster zones from 2021 (parts of northern Evia, parts of Attica) and 2023-2025 events continue to receive partial or full ENFIA exemption depending on damage status and the relevant ministerial decisions. Owners in these zones should specifically verify their property's exemption status with the tax office. See our Evia fire-zone recovery piece for context.

4. Adjustment for properties in restricted-use zones

Properties in archaeological zones, coastal restricted-use zones, and forest-overlay zones may see adjusted assessments reflecting use restrictions. Documentation of the restriction is sometimes required.

5. Continuing digitalisation of the assessment process

The TAXISnet platform (where Greek tax filings happen) continues to integrate ENFIA assessment and payment. For diaspora owners with active ΑΦΜ and TAXISnet credentials, the entire ENFIA process can be handled online. Owners without active credentials need a Greek tax representative to access the system.

What ENFIA actually costs for typical diaspora-owned property

2026 approximate ranges:

• Small Athens apartment (60-80 m², older building, average zone): €350-€700/year main tax.
• Mid-range Athens apartment (90-120 m², good zone): €600-€1,200/year main tax.
• Glyfada / Vouliagmeni apartment (100-140 m²): €1,000-€2,200/year main tax (depending on zone).
• Kolonaki premium apartment (120-200 m²): €1,400-€3,500/year main tax.
• Sea-front villa (150-250 m², premium zone): €1,800-€5,500/year main tax.
• Rural stone house (100-150 m², small village): €200-€500/year main tax.
• Costa Navarino-area villa or land: Higher — premium zone values apply.

Supplementary tax becomes meaningful for portfolios above approximately €400,000 in aggregate objective value (the threshold and rates vary year to year).

How the filing actually happens

For diaspora and foreign owners, the typical filing flow:

1. August-September: AAΔΕ (the Greek tax authority) calculates each owner's ENFIA based on E9 declarations (property holdings) on file. Notification is sent through TAXISnet.
2. Mid-late September: Owners or their tax representative log into TAXISnet, verify the calculation, and confirm payment schedule.
3. October-February: Payment in monthly installments via direct debit from a Greek bank account, or in lump-sum by bank transfer. Lump-sum payment sometimes triggers a small discount.
4. February-March: Final reconciliation. Late payments accrue interest at currently 0.83%/month (~10%/year).

For owners without Greek bank accounts, payment via international SWIFT transfer is possible but slower; using a Greek tax representative or accountant simplifies it. See our guide to choosing a Greek tax representative.

The E9 declaration — the foundation of ENFIA

The E9 declaration is the master record of your property holdings in Greece. ENFIA is calculated from it. The E9 must be updated whenever:

• You buy or sell property in Greece
• You inherit property
• You transfer property via parental gift (γονική παροχή)
• Construction completes that changes the property's characteristics
• The property's use changes (residential to commercial, etc.)

An outdated E9 produces incorrect ENFIA assessment. See our E9 declaration guide for the diaspora-owner detail.

What goes wrong for diaspora owners

The recurring issues we see:

• ENFIA bill not received. Owner doesn't have active TAXISnet credentials or doesn't check them. Bills accumulate; interest accrues; eventually the property may be subject to a lien.
• E9 outdated. Inherited property never properly registered; ENFIA is calculated against the deceased's E9; the heir doesn't know about it; bills don't get paid by anyone.
• Bank account mismatch. Direct debit setup against a closed bank account; payments fail silently; owner unaware until interest has accrued.
• Disaster-zone exemption not claimed. Properties qualifying for fire-zone or earthquake-zone exemption sometimes don't have the exemption applied because the owner didn't file the appropriate documentation.
• Late payment interest accumulation. A €600 ENFIA bill that's 18 months late becomes €700+ with interest, then larger if it escalates.

How we help with ENFIA for member-owners

For member properties, our admin add-on includes ENFIA coordination:

• Annual reminder of ENFIA assessment timing
• Coordination with your Greek accountant or tax representative to verify the assessment
• Direct debit verification — confirming the assigned account works each year
• Payment confirmation and receipt filing
• Disaster-zone exemption claim verification where applicable
• E9 update coordination after any property change

None of this requires you to fly in. It just requires somebody local who pays attention.

Related reading

• ENFIA explained for foreign owners — the basics
• E9 declaration — the diaspora-owner guide
• Choosing a Greek tax representative
• Greek capital gains tax for non-resident sellers
• Evia fire zone — managing property in recovery
• 7% flat-tax regime for foreign retirees