Understand everything about the
property tax system
Understand property taxation in Greece: taxes, rental income, capital gains and 100% digital procedures.
A modernized and clear system
Greek property taxation has been simplified: clear rules, enhanced transparency and stable environment for foreign investors.
Clarity and predictability
Recent reforms have harmonized the main taxes related to property. At purchase and during ownership, cost items are identifiable and budgetable from the start.
For an international investor, this framework allows anticipating the tax impact and optimizing the acquisition structure without surprises at signing.
Mobestate integrates these parameters in its studies to provide a realistic view of net yield and asset appreciation.
Suspended capital gains and incoming capital
The real estate capital gains tax, although established, is once again suspended until 31/12/2026 to support market fluidity.
If reactivated, the tax base would target the difference between purchase and sale price (planned rate: 15%). Incoming capital is not subject to a specific stamp duty.
- Favored resale market
- Facilitated reinvestment in Greece
- Enhanced legal security
The pillars of property taxation
Known items integrated into the overall acquisition and ownership budget.
ENFIA (property tax)
Annual tax based on surface area, cadastral value and zone.
Rental income
Taxation of rent (long-term or seasonal) with deductible expenses.
Capital gains
Tax provided by law but currently suspended until 31/12/2026.
Tax treaties
Double taxation avoidance agreements with over 50 countries.
The annual property tax
ENFIA is the main recurring charge for property owners. It combines a base tax and, above €500,000 in real estate assets, an additional surcharge.
Payment is automated via TaxisNet and can be split into several monthly installments.
- Base: surface area, cadastral value, geographic zone
- Surcharge: above €500,000 in real estate assets
- Example: 80 m² Athens center ≈ €200–400/year
- Example: 250 m² coastal villa ≈ €800–1,200/year
Overview of taxes and mechanisms
Overview of tax items, their calculation basis and when they apply.
| # | Item | When | Calculation basis | Notes |
|---|---|---|---|---|
| 1 | ENFIA (property) | Every year | Surface, cadastral value, zone | Installments via TaxisNet |
| 2 | Rental income | At declaration | Rent received – deductible expenses | Double taxation treaties |
| 3 | Capital gains | At resale | Sale price – purchase price | Suspended until 31/12/2026 |
| 4 | Capital inflow | At acquisition | Bank transfers | No specific stamp duty |
100% digitalized taxation
Declarations, payments and supporting documents via TaxisNet and Ktimatologio, linked to your unique tax number (AFM).
Simplified remote management
Online tracking strengthens system reliability and facilitates international investment with complete traceability.
Long-term or seasonal rental
Rent collected is taxed in Greece. Maintenance charges and management fees are deductible, improving net yield.
Foreign investors benefit from double taxation treaties: the same income is not taxed twice.
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