The Unified Property Tax (ENFIA) was established in 2014 and is imposed on all properties in the country (buildings, plots of land and parcels of land) based on the surface and special characteristics of each property.

The Unified Property Tax (ENFIA) is derived from the real estate that someone has on January 1st of each year. The tax is calculated with the real estate data as stated in the submitted Real Estate Information Declarations (E9).

The Real Estate Information Declaration must be submitted by all natural persons who have immovable property or rights in rem over real estate in Greece. The first application was on January 1, 2005. In the event of a change in the debtor’s property status on January 1, a declaration of change in real estate information is submitted in the corresponding year. The Real Estate Information Declaration (E9) is submitted electronically through the digital portal myAADE and the “E9/ENFIA Declaration” application.

Declarations that cannot be submitted electronically are submitted through the “My Requests” application, on the digital portal myAADE, accompanied by the supporting documents required as the case may be.
 
These declarations are:

•The declarations of the deceased submitted either by all his heirs or by any one of them, and

•The declarations of the legal entities that have suspended their business activity.
More information on the submission of the Real Estate Information Declaration (E9) and the Unified Property Tax (ENFIA) can be found through the digital portal myAADE, by going to: myAADE > Digital Services > Popular Applications > E9/ENFIA Declaration and in the “Q&A MANUAL ON IAPR’s TAX MATTERS (ATHENS, MAY 2023).”

100% Exemption from the Unified Property Tax

If you or your spouse or any of the dependent children in your family have a certified disability of 80% or more, then you are entitled to a 100% exemption from the Unified Property Tax, provided that the following conditions apply cumulatively:

1. The total family taxable income of the last tax year does not exceed 12,000 euros, increased by 1,000 euros for the spouse or civil partner and each dependent member.
2. The total area of the buildings in which you or your spouse or dependent children of your family have full or partial ownership or usufructuary rights does not exceed 150 square meters.
3. On January 1st of the tax year, you are tax residents of Greece.
    

Grant of exemption during the clearing of the Real Estate Information Declaration (E9)

The information about the disability for you or your spouse or civil partner is obtained from the income tax return of the last tax year, for which the deadline for submitting income tax returns has expired during the tax year, in accordance with the provisions of law 4172/2013 or from the archives of the Disability Certification Centers (KEPA) or the Tax Offices’ “Registration of Disabilities” application.
    
If the child submits an income tax return, the information about the disability is obtained from the Tax Offices’ “Registration of Disabilities” application or from the records of the competent disability certification services or from the income tax return of the last tax year of the child.

In cases where spouses and/or dependent children submit separate income tax returns to different Tax Offices, the deduction is granted by a decision of the head of the Income Tax Office of the husband/father, which is binding. If there is no spouse, the deduction is granted by decision of the head of the mother’s Income Tax Office, which is binding.

In the cases in which the deduction or reduction of the tax has not been granted and the taxpayer considers himself entitled to the exemption, it is required to submit an application with the presentation of the required supporting documents, which must be valid on January 1 of the tax year.

The submission of the application for a reduction or exemption from ENFIA as well as the required supporting documents can be done digitally, through the “My Requests” platform, on the digital portal myAADE, by selecting “Available Procedures” → “Tax Procedures” → “Capital” → “Application for grant of ENFIA reduction or exemption.”