by Taxes • Ownership Costs • 2026 Overview
Taxes for Property Owners in Greece (2026): ENFIA, Rental Income & Key Ongoing Costs (Overview)
Buying property in Greece is not only about the purchase price. To plan properly, owners should understand (1) annual property tax (ENFIA), (2) how rental income is taxed, and (3) the ongoing costs that affect real returns. Below is a practical overview for foreign buyers and expats.
1) ENFIA: the annual property ownership tax
ENFIA (Unified Property Tax) is an annual tax based on the real estate a person owns on January 1 of each year. It is calculated using property characteristics (such as location/zone, surface area, and other factors) and is assessed through the Greek tax system.
Plan for ENFIA and the ongoing costs that impact real returns.
What to know (practical)
- ENFIA is due even if the property is not rented.
- The amount varies significantly by area and property profile.
- Your accountant typically confirms the assessed amount through your tax profile.
2) Rental income tax: what owners should plan for
Rental income in Greece is generally taxed on a progressive scale. In addition, owners should plan for compliance steps (reporting/filings) and the practical difference between long-term and short-term rental frameworks.
Align early with a Greek accountant on reporting and compliance.
Key planning points
- Your net return depends on the rental strategy (long-term vs short-term) and the property’s operating costs.
- Foreign owners should coordinate early with a Greek accountant to align on reporting, documentation, and payment flow.
3) Short-term rentals: registration and reporting (AADE)
If you plan to operate short-term rentals, Greece has a dedicated AADE application for:
- registering a property in the Short-Term Stay Property Registry, and
- submitting the Statement on Short-Term Stay.
Your rental strategy affects both cash flow and tax planning.
Practical note: This is an operational step many owners underestimate. If your strategy includes short-term rentals, plan the compliance setup before you list the property.
4) Key ongoing costs beyond taxes
Even when the purchase price is attractive, owners should budget for ongoing costs that can materially impact annual cash flow:
- Electricity and utilities: varies by usage, insulation, heating/cooling, and seasonality
- Building/communal fees: common in apartment buildings (elevator, cleaning, shared heating, maintenance)
- Maintenance and repairs: older stock may require higher annual reserves
- Insurance: especially important for second homes and rental properties
- Property management: if you are abroad, management is often essential (guest handling, cleaning, maintenance coordination)
Stay organized with annual notices, payments, and owner obligations.
5) A simple owner checklist (before you buy)
- Confirm expected ENFIA range with your accountant (based on the specific property).
- Decide rental strategy early (long-term vs short-term).
- If short-term: plan AADE registration + reporting workflow.
- Build an annual budget that includes utilities, building fees, maintenance, insurance, and management.
How Domitech Real Estate helps
Domitech Real Estate supports international buyers with area selection and a structured buying process. We also help you plan ownership realistically by flagging the typical cost categories that matter for your property type and intended use.
Sources
- AADE — Unified Property Tax (ENFIA): http://www.aade.gr/en/services-information/useful-guides/user-guide-basic-tax-rights-disabled/unified-property-tax-enfia
- AADE — Short-Term Rental Registry & Statements: http://www.aade.gr/en/short-term-rental
- Global Property Guide — Greece: Taxes and Costs (overview): https://www.globalpropertyguide.com/europe/greece/taxes-and-costs