Greek property tax calendar 2026 for owners abroad
The filing calendar depends on your tax residence, property income and any purchase, sale or inheritance. This guide records the main 2026 dates relevant to owners abroad and separates annual deadlines from event-driven obligations.
Several 2026 deadlines below have already passed. If a return, declaration or payment may be outstanding, ask a qualified Greek accountant or lawyer to review your individual position before taking corrective action.
Does every non-resident property owner file E1?
No. AADE states that an adult non-Greek tax resident must file an income-tax return only when they obtain real Greek-source income that is taxable or exempt. Owning a Greek property, by itself, does not automatically create an annual E1 filing obligation for a non-resident with no real Greek-source income.
If the property produces rent or another form of Greek-source income, filing obligations can arise. E2 is the detailed real-property rental schedule and is submitted with E1 where applicable. Tax residence and the precise source of income matter, so confirm the position with your Greek accountant rather than relying on ownership alone.
The property filings and assessments to recognise
- E1: the individual income-tax return. For calendar-year 2026, the return generally reports the 2025 tax year.
- E2: the detailed schedule for income from Greek real property, submitted with E1 when required.
- E9: the declaration of Greek real-estate rights and changes. Its data is used to calculate ENFIA.
- ENFIA: the annual property-tax assessment based on rights held on 1 January and the information recorded in E9.
- Inheritance-tax declaration: a separate event-driven declaration submitted through myPROPERTY or the competent tax-office route where the digital process does not cover the case. It should not be described as a standard “E10” form.
- Short-term rental declarations: additional registration and stay-reporting duties where the property is operated as a qualifying short-term rental.
Confirmed 2026 dates
31 January: general E9 deadline for prior-year changes
For a purchase, sale or other change in Greek real-estate rights, AADE's current rule is submission of the E9 by 31 January of the following year. In eligible digital transfers, myPROPERTY can generate the E9 automatically. Automatic generation should still be checked; it should not be assumed solely because a notarial transaction was completed.
Inheritance follows a separate E9 timing rule linked to the expiry of the inheritance-renunciation period, so it should not be placed under the general 31 January rule without professional review.
By 28 February: short-term rental register finalisation
AADE's short-term rental guidance allows declarations to be corrected through 28 February of the year in which the related income-tax return is filed, before the Short-Term Stay Property Register is finalised. This applies only to owners and managers within that regime.
15 March: 2026 ENFIA assessments posted
AADE announced that the 2026 ENFIA assessments were posted on 15 March 2026. Owners can retrieve the assessment through myAADE or the myAADE mobile application. Check the declared right, ownership percentage, property characteristics and any applicable reduction against the underlying E9 record.
16 March: 2025 income-tax return application opened
The E1/E2/E3 application for tax year 2025 opened on 16 March 2026. Owners with a filing obligation should provide their accountant with complete rental records and any other information the adviser requests rather than waiting for the deadline.
31 March: first 2026 ENFIA instalment due
For 2026, AADE permits ENFIA to be paid in full or in 12 monthly instalments, with the first instalment due on 31 March 2026. Use the payment identity and dates shown in the owner's own assessment; Estia does not verify tax calculations or payment instructions.
20th of the following month: short-term stay declarations
Where the short-term rental regime applies, AADE says a Short-Term Stay Declaration is due by the 20th of the month following the guest's departure. Cancellation rules also apply. A zero declaration is not required for a month with no relevant departure or cancellation.
24 July: current general E1 deadline
AADE's current filing page records 24 July 2026 as the deadline for individual income-tax returns for tax year 2025. The special deadline for individuals participating in legal persons or entities that keep single-entry books is 31 July 2026. These dates replaced the earlier general deadline stated when the application first opened.
August to December: payments and event-driven checks
There is no separate September ENFIA issue date in the 2026 timetable. Owners paying by instalments should follow the dates in myAADE. Purchases, sales, gifts, inheritances and changes to declared property details should be reviewed when they occur so the correct event-specific action is not deferred to an invented annual deadline.
Deadlines triggered by a property event
Purchase, sale, gift or other change
The general E9 deadline is 31 January of the year following the acquisition or change. Some eligible transactions processed through myPROPERTY generate an E9 automatically. The owner or appointed adviser should confirm that the resulting property record is complete and accurate.
Inheritance
AADE states that an inheritance-tax declaration is generally due within nine months when the deceased died in Greece. The period is one year when the deceased died abroad or when the heirs or legatees lived abroad at the time of death. The starting point can instead be the publication of a will or another legally specified event. The declaration may be submitted through myPROPERTY or, for cases not supported there, through the competent tax-office process.
The inherited property's E9 deadline is separate and is linked to the deadline for renouncing the inheritance. An heir should therefore coordinate the succession, tax declaration and E9 with a Greek lawyer, notary and accountant as appropriate. See our probate timeline guide for the broader sequence.
Renovation or change in declared characteristics
A physical or legal change to a property can affect the information recorded in E9, but the required action depends on the nature and legal completion of that change. Ask the responsible engineer, lawyer or accountant to identify what must be updated and when.
Common mistakes for owners abroad
- Assuming ownership always requires E1: the AADE rule for non-Greek tax residents is based on real Greek-source income, not ownership alone.
- Assuming no filing is needed when rent is received: Greek rental income can create E1 and E2 obligations even when the owner lives abroad.
- Using an old ENFIA calendar: the 2026 assessment was posted in March and the first of 12 instalments was due on 31 March.
- Using “30 days” as the general E9 deadline: AADE's current general deadline is 31 January of the following year, with a separate inheritance rule.
- Assuming the E9 was generated correctly: eligible myPROPERTY transactions can create it automatically, but the resulting record still needs checking.
- Missing short-term rental reporting: the monthly stay declaration and annual register-finalisation steps are distinct from the income-tax return.
- Treating inheritance as a routine annual filing: the deadline depends on where the deceased and heirs were living and on the event that starts the filing period.
Where Estia Home Watch fits
Estia Home Watch provides property care, not tax, accounting, legal or notarial advice. Any administrative help must be agreed in writing within the property's service scope. Estia does not prepare or submit tax returns, verify ENFIA calculations, determine filing obligations or represent an owner before AADE.
When relevant to an agreed property-care service, documented property information already held by Estia can be handed to the owner's appointed professional. The accountant, lawyer or notary remains responsible for deciding what is required and for completing the relevant filing.
Contact a qualified Greek accountant or lawyer first. If you separately need local property access, condition reporting or agreed property-care coordination, tell us what support the property requires.
Primary sources
- AADE - E1, E2 and E3 filing application and current 2026 deadlines
- AADE - Opening of the 2026 individual income-tax return application
- AADE - 2026 ENFIA assessments and payment schedule
- AADE - E9 declaration deadlines and automatic myPROPERTY generation
- AADE - Income-tax filing obligations for non-Greek tax residents
- AADE - Inheritance-tax declaration deadlines for residents abroad
- AADE - Short-term rental questions and answers, September 2025
Editorial note: This article provides general educational information, not tax or legal advice. No qualified Greek tax or legal review is claimed unless a named reviewer is shown.
