Greece ENFIA Property Tax Calculator (2026)

ENFIA (Ενιαίος Φόρος Ιδιοκτησίας Ακινήτων, the "Unified Property Ownership Tax") is Greece's annual property tax, billed every year to every person or legal entity that owns real estate in Greece as of 1 January, regardless of residency or nationality. If you own an apartment, house, plot of land, or commercial unit anywhere in Greece, you owe ENFIA on it every year, and AADE (Greece's independent tax authority) pre-calculates your liability from your E9 property declaration and publishes it through the myAADE portal for payment, typically in installments from September through year-end.

ENFIA has two structurally distinct layers. The main tax (κύριος φόρος) is calculated per property, from a formula built on the property's official "zone price" (a government-assigned value per square meter for its exact street or area, distinct from market price), its surface area, and a set of multiplier coefficients for the building's age, floor level, and street frontage. The supplementary tax (συμπληρωματικός φόρος), for individual owners, only kicks in once the combined assessed value of everything you own in Greece exceeds €500,000, and then applies progressively higher rates to the excess.

This calculator computes both layers for a single property, letting you optionally specify your total Greek property portfolio value if you own more than one property, since the €500,000 supplementary-tax threshold is assessed on your combined holdings, not any single property in isolation.

A note on precision. The main-tax zone-price base rate table used here is well-corroborated across multiple sources. The age, floor, and façade coefficients, and the graduated low-value discount table, reflect the best available secondary-source figures for the post-2022 ENFIA structure as still in force in 2026, but could not be independently cross-verified against AADE's own circular text this session (AADE's official portal renders its tables via JavaScript and could not be fetched directly). Treat this calculator as a well-reasoned estimate and confirm your exact liability against your own myAADE ENFIA statement before paying.

Step 1: Assessed property value.

$$\text{Assessed Value} = \text{Surface Area (m}^2\text{)} \times \text{Zone Price (€/m}^2\text{)}$$

Step 2: Zone base rate lookup. Your zone price determines a base tax rate per square meter, from a nine-tier table ranging from €2.00/m² (zone price up to €750/m²) up to €16.20/m² (zone price €5,001/m² and above).

Step 3: Gross main tax.

$$\text{Gross Main Tax} = \text{Area} \times \text{Zone Base Rate} \times \text{Age Coefficient} \times \text{Floor Coefficient} \times \text{Façade Coefficient}$$

The age coefficient ranges from 1.25 (buildings 4 years old or newer) down to 1.00 (26+ years), with special lower coefficients of 0.80 and 0.60 for pre-1930 and over-100-year-old buildings respectively. The floor coefficient ranges from 0.98 (basement) to 1.03 (6th floor and above), with single-family homes fixed at 1.02. The façade coefficient is 1.00 (no street frontage), 1.01 (one façade), or 1.02 (two or more façades).

Step 4: Low-value discount. A graduated discount applies to the gross main tax based on the property's assessed value: 30% up to €100,000, 25% up to €150,000, 20% up to €250,000, 15% up to €300,000, 10% up to €400,000, and no discount above €400,000.

Step 5: Ownership share. The discounted main tax is multiplied by your registered ownership percentage in the property, since ENFIA is billed per co-owner.

Step 6: Supplementary tax. If your total Greek property portfolio's assessed value exceeds €500,000, an additional progressive surcharge applies to the excess: 5% from €500,000-€650,000, 10% from €650,000-€800,000, 15% from €800,000-€1,000,000, and 20% above €1,000,000.

$$\text{Total ENFIA Due} = \text{Net Main Tax} + \text{Supplementary Tax}$$

Using the calculator's default inputs: a 100m² apartment, €2,000/m² zone price, 26+ years old, ground floor, one façade, 100% ownership, no separate portfolio value entered (so the threshold uses this single property).

1. Assessed value: 100m² × €2,000/m² = €200,000.
2. Zone base rate: €2,000/m² falls in the €1,501-€2,500/m² band → €3.70/m².
3. Gross main tax: 100 × €3.70 × 1.00 (age) × 1.00 (floor) × 1.01 (façade) = €373.70.
4. Low-value discount: €200,000 falls in the "up to €250,000" tier → 20% discount. €373.70 × (1 − 0.20) = €298.96.
5. Ownership share: 100% × €298.96 = €298.96 net main tax.
6. Supplementary tax: total portfolio value €200,000 is below the €500,000 threshold → €0.
7. Total ENFIA due: €298.96.

For a contrasting high-value example: a 200m² new-build (up to 4 years old) at a €5,500/m² zone price, 4th floor, two façades, with a €1,200,000 total property portfolio:

1. Assessed value: 200 × €5,500 = €1,100,000.
2. Zone base rate for €5,500/m² (≥€5,001 band): €16.20/m².
3. Gross main tax: 200 × €16.20 × 1.25 (new build) × 1.02 (4th floor) × 1.02 (two façades) = €4,213.62.
4. Low-value discount: €1,100,000 exceeds all discount tiers → 0% discount, so net main tax stays at €4,213.62.
5. Supplementary tax on the €1,200,000 portfolio: 5% on €150,000 (€500k-€650k) + 10% on €150,000 (€650k-€800k) + 15% on €200,000 (€800k-€1M) + 20% on €200,000 (€1M-€1.2M) = €7,500 + €15,000 + €30,000 + €40,000 = €92,500.
6. Total ENFIA due: €4,213.62 + €92,500 = €96,713.62.

• Age, floor, and façade coefficient precision. These three coefficient tables are sourced from a single secondary reference and could not be cross-verified against a second independent source or AADE's own circular text this session. Confirm your property's exact coefficients on your myAADE ENFIA statement.
• The low-value discount table's 2026 currency. The graduated discount tiers (30%/25%/20%/15%/10%) are documented from a source describing the ENFIA system as restructured in 2022; while multiple guides describe this as the framework still in force in 2026, this specific table was not re-confirmed against a 2026-dated circular this session.
• Primary-residence exemptions and large-family reductions. Greece offers additional ENFIA relief for large families, disability, and certain low-income primary-residence owners under separate provisions not modeled in this calculator.
• Legal entities. This calculator covers only individual (natural person) owners. Legal entities face a materially different supplementary tax (a flat 5.5‰, or 1‰ for owner-occupied business use) rather than the individual bracket schedule used here.
• Land plots, agricultural land, and non-residential building types. The zone-price and coefficient system modeled here targets residential and general building stock; vacant land (οικόπεδα) and agricultural land use a different valuation methodology entirely, not covered here.
• Multiple co-owned properties with different ownership percentages. This calculator handles one property at a time; if you co-own several properties at different percentages, run each separately and sum the main-tax results, then use your combined total value for the supplementary-tax calculation.
• Payment installments and late-payment penalties. ENFIA is typically payable in monthly installments from around September through December; this calculator computes only the annual total, not the installment schedule or any interest for late payment.

• Confusing zone price with market price. The "τιμή ζώνης" used here is a government-assigned administrative value for tax purposes, published per street or area, and is frequently very different from (usually lower than) what the property would actually sell for. Always use the official zone price from your E9/ENFIA statement, not an estimated market value.
• Forgetting the supplementary-tax threshold is portfolio-wide. Many owners assume the €500,000 threshold applies per property. It does not -- it is assessed on the combined value of every property you hold in Greece. A person with five modestly-valued properties can trigger the supplementary tax even though no single property looks expensive.
• Ignoring the low-value discount's tier boundaries. A property assessed at exactly €250,001 loses the entire 20% discount tier and drops to the 15% tier -- a small change in assessed value near a discount boundary can noticeably change the tax bill; check which side of a boundary your property falls on.
• Missing an updated E9 declaration. ENFIA is calculated from whatever is on file in your E9 property declaration. Renovations, additions, or usage changes that were not reported via an updated E9 filing will not be reflected in your official ENFIA bill, even if this calculator's inputs reflect the property's true current state.
• Overlooking co-ownership percentages. If you own a property jointly (e.g., 50/50 with a sibling or spouse), your individual ENFIA liability is your ownership share of the main tax, but the supplementary-tax threshold calculation can have its own co-ownership rules -- confirm with your myAADE statement rather than assuming a simple pro-rata split.

• Secondary-source aggregation of ENFIA main-tax zone-price base rate table (€2.00-€16.20/m² across nine bands), cross-corroborated between a detailed rate table and an independent summary citing the same €2.50-€16.25/m² overall range.
• Secondary-source description of the ENFIA age, floor, and façade coefficient tables (single-sourced; flagged for independent confirmation).
• Secondary-source description of the post-2022 ENFIA graduated low-value discount table and the individual supplementary-tax bracket schedule (5%/10%/15%/20% above €500,000/€650,000/€800,000/€1,000,000), the latter cross-corroborated by two independent sources.
• AADE (Independent Authority for Public Revenue) is the official source of record for current ENFIA rates and your specific property's assessment; its portal (myAADE) could not be fetched directly during this research session due to JavaScript rendering. Confirm all figures against your own ENFIA statement before relying on this calculator for an exact payment amount.