Greece Property Taxes 2025: ENFIA, Transfer Tax, VAT on New Builds, Rental Tax, and Short-Term Rules
Buying or owning property in Greece in 2025? Here’s a clear, source-based breakdown of the taxes and filings you’ll meet ENFIA, transfer tax, the 2025 VAT suspension on new builds, rental-income tax bands, and the new daily levy for short-term lets, plus the key forms (E9, myPROPERTY) and deadlines you should calendar.
1) ENFIA (annual property tax)
What it is: Greece’s yearly property tax on what you own as of 1 January. You manage the property data via the E9 form in AADE.
2025 payment plan:12 monthly installments – first due end-March 2025, last due end-February 2026. Multiple announcements and summaries confirm the change from 11 to 12 installments.
Practical note: If your purchase was filed through myPROPERTY, an E9 entry is created automatically, and AADE emails both parties. Verify it before ENFIA issues.
2) Transfer tax when you buy (FMA)
Rate:3% on the taxable value (higher of contract price or objective value), plus a 3% municipal levy on the transfer tax amount. The buyer pays, and it’s filed before the deed.
Process: Declarations and payments run online via AADE/myPROPERTY prior to signing with the notary.
3) VAT on new builds: suspension extended through 31 Dec 2025
Greece extended the suspension of 24% VAT on eligible new residential sales until 31/12/2025. In practice, many new-build purchases in 2025 face only the 3% transfer tax, not 24% VAT—subject to the scheme’s conditions and the building permit’s timing.
Heads-up for 2026: policy discussions point to further changes from 2026 onward, check the status before you sign a 2026 contract.
4) Tax on rental income (long-term, individual owners)
Income from immovable property (rents) is taxed progressively: 0–€12,000: 15%, €12,001–€35,000: 35%, €35,001+: 45%. These bands apply per AADE’s published rates.
5) Short-term rentals (Airbnb-style): filings and the new daily levy
Monthly filing: You must submit a “Statement on Short-Term Stay” to AADE by the 20th of the month after checkout; you may amend it until 28 February (before finalizing the registry).
2025 daily levy: Parliament increased the daily tax on short-term stays from €1.5 → €8 in peak months (Apr–Oct) and €0.5 → €2 in winter, starting 2025. Plan for this in pricing.
Local limits: Greece has also flagged area-specific caps (e.g., central Athens districts). If you aim at city centers, confirm current city or ministerial rules alongside AADE filings.
6) E9, Cadastre, and practical paperwork
E9 & ENFIA portal: Use AADE’s E9/ENFIA services to add, correct, and print determinations; this is where ENFIA bills post.
Cadastre: After the deed, the notary/parties file at the Land Registry/Cadastre; many steps are now digitized via gov.gr/Ktimatologio. Keep the cadastral extract with your tax file.
Quick checklist (save this)
Before you buy: Model 3% FMA on the higher value; confirm VAT suspension eligibility if it’s a new build.
Right after closing: Check that E9 populated correctly (myPROPERTY auto-creation), then watch for your ENFIA bill.
If you rent long-term: Apply the 15/35/45% rental bands; keep invoices for allowable improvements.
If you rent short-term: File the monthly statement by the 20th, and budget for the 2025 daily levy.
Cash-flow: Spread ENFIA over 12 installments (Mar → Feb). Consider AADE’s regulated installment plan if needed.
FAQs
Is ENFIA due the same year I buy? Yes – ENFIA reflects what you own on 1 January. If you buy later in the year, the seller typically pays that year’s ENFIA; you’ll be on the hook from the next 1 January unless agreed otherwise in the contract. (Always check E9 timing.)
Do all new homes avoid 24% VAT in 2025? No – eligibility depends on the permit and scheme rules. However, the general suspension through 31/12/2025 means many new-build deals pay 3% transfer tax instead. Confirm with your notary.
How do I pay the transfer tax? Your notary files and pays via AADE/myPROPERTY before the deed; bring the payment confirmation to the signing.
What are the current rental tax bands? For individuals: 15% / 35% / 45% per AADE for property income.
Bottom line
For 2025, plan on ENFIA in 12 installments, 3% transfer tax on purchases, a broad VAT suspension on eligible new builds through year-end, progressive rental taxes on long-term lets, and tighter short-term rules with a higher daily levy. If you align your E9/myPROPERTY entries and price rentals with the 2025 levy in mind, Greek property tax compliance becomes predictable.
For buyer checklists, ENFIA calendars, and rental-tax templates, visit Soneverse and explore our real-estate guide.
