Greek Property Taxes for Foreign Owners: A Plain-English Overview

If you own property in Greece and live abroad, you will meet Greek tax at three moments: when you buy (a 3% transfer tax, paid before signing), every year while you own (the ENFIA property tax and the E9 statement), and whenever you rent it out (income tax on the rent, starting at 15%). This overview explains each one in plain English, using official Greek sources, and points you to our detailed guides.

At a glance

1. When you buy: the transfer tax

According to AADE:

• The buyer pays the property transfer tax.
• The rate is 3% of the property's taxable value, plus a municipal levy of 3% of that tax. Together that is about 3.09%.
• Buyer and seller file a joint return, and the tax must be paid within 3 working days of filing, before the contract is signed.
• Some buyers who live in Greece, or plan to settle there within two years, can claim an exemption for their main home (up to €200,000 of value for an unmarried buyer and €250,000 for a married buyer, under conditions).

Example: for a property with a taxable value of €300,000, the transfer tax is €9,000 and the municipal levy is €270, a total of €9,270.

One change to watch: in September 2026, Greek media reported a planned rise in the transfer tax to 15% for buyers of homes from outside the EU, starting in 2027. On 31 October 2026 we could not find it in any official source. Read more in our guide on buying property in Athens as a foreigner.

2. Every year you own: E9 and ENFIA

Owners who live abroad have the same yearly filing duties as owners in Greece. AADE explains that:

• You must file a real estate statement, called E9, when you acquire property, by 31 March of the following year.
• ENFIA, the annual tax on owning real estate, is calculated each year for the properties you own on 1 January.
• ENFIA is paid in up to 10 equal monthly instalments, each at least €10. The last instalment is due by the last working day of February of the following year.
• When you sell, you need an ENFIA certificate, which can be issued online through AADE's myAADE portal.

AADE calculates the ENFIA amount each year, so check your myAADE account for the yearly notice.

3. When you rent long term: tax on the rent

Greece taxes income from Greek property even when the owner lives abroad. Law 5246/2025 added a new 25% band to the scale for income from immovable property. The new scale applies to rent earned from 1 January 2026:

Rent earned up to the end of 2025 is still taxed on the old scale: 15% up to €12,000, 35% up to €35,000 and 45% above.

Example: on €20,000 of rent in 2026, the tax is 15% of €12,000 (€1,800) plus 25% of €8,000 (€2,000), a total of €3,800 before any deductions. Under the old scale it was €4,600.

If your home country has a double tax treaty with Greece, the treaty decides how the income is shared between the two countries. AADE says you must present a tax residence certificate to use it.

Every lease must also be declared online to AADE by the end of the month after it starts. Our guide on renting out an apartment in Athens long term covers the steps.

4. When you rent short term: extra filings

Short-term rentals come with more paperwork. According to AADE:

• The property must be in AADE's Short-Term Stay Property Registry.
• A stay statement is due by the 20th of the month after each guest leaves.
• The climate crisis resilience fee collected from guests is declared and paid monthly.

New registrations are frozen in central Athens until 31 December 2026. See our guide to short-term rental rules in Athens.

Frequently asked questions

Do I pay Greek tax if I live abroad?

On Greek property, yes. Transfer tax, ENFIA and tax on Greek rental income apply to owners abroad too. A double tax treaty may change how rental income is taxed between Greece and your home country.

Can I handle Greek taxes online?

Mostly, yes. AADE's online services cover the tax number application, lease declarations, short-term rental filings and property certificates. Many owners abroad still use a Greek accountant.

Your checklist

• Budget about 3.09% of taxable value for the transfer tax when you buy
• File the E9 statement by 31 March after the year you buy
• Pay ENFIA each year, in up to 10 instalments
• Declare every lease online within the deadline
• File a yearly tax return on rental income, using the 2026 scale for rent earned from 1 January 2026
• Get a tax residence certificate if you use a double tax treaty
• For short-term rentals, file stay statements and the monthly fee

Talk to us

MLG Greece has worked in Athens real estate since 2017. See Solonos 105 and Skouze 4, or contact us to book a viewing.

This guide is general information, not legal or tax advice. Tax rules change. Confirm your position with a licensed Greek accountant.