Owning a flat in Greece from abroad: what you owe, when, and how to pay it
Updated: September 2026
mamaXO runs long-term lets in Athens for owners abroad: tenant, rent, repairs, ΑΑΔΕ filings.
ENFIA is the annual property tax every owner in Greece pays, resident or not: for 2026, 12 monthly instalments on myAADE from 31.03.2026, paid from any bank with the payment code. Owning also means an ΑΦΜ, the flat in your Ε9 and, if let, rent taxed at 15% / 25% / 35% / 45%.
What your ENFIA 2026 looks like
The main tax of one flat from the published table. An estimate, not the assessment.
Enter the m², the zone value and the permit year.
Indicative: property above €400,000, storage and parking not included. What counts is on myAADE.
Paying ENFIA from abroad
Any bank works. Only the payment code must be exactly right.
Find the assessment on myAADE
Applications → Ε9/ENFIA: the 30-digit payment code («Ταυτότητα Οφειλής»).
EU, UK, Switzerland: SEPA transfer
To Bank of Greece, IBAN GR39 0100 0230 0000 0048 1090 509, BIC BNGRGRAA. Reference: the payment code only, no spaces.
US, Canada, Australia, Israel: SWIFT transfer
Same IBAN and BIC, code in field 70, fees «OUR»; routing via DEUTDEFF or COBADEFF is normal.
Or by card in myAADE
Credited at once; foreign cards depend on the issuer.
Missed an instalment? 0.73% interest a month, and no tax-clearance certificate to sell, transfer or mortgage.
One message before each instalment
Date and where the code is, until February 2027. A phone or e-mail is enough.
ΑΦΜ: the Greek tax number you need first
Nothing is bought, inherited, declared or paid without one.
Apply online
myAADE → «Απόδοση ΑΦΜ & Κλειδαρίθμου»: passport, home tax number, address; identity by myAADElive video call.
Or through a lawyer or accountant
On a consular power of attorney or a gov.gr declaration.
Tax representative
Optional since 2023; most owners abroad name their accountant.
Which office
Since July 2025 the non-residents’ desk inside ΚΕΦΟΔΕ Αττικής.
After the ΑΦΜ, someone still has to be in Athens
Lease, ΑΑΔΕ, tenant, rent — we take that side.
Autopilot: 10% + VAT of rent collected. Nothing upfront.
The owner’s calendar
Dates for 2026.
- January 31
- Ε9 for last year’s changes: purchase, sale, inheritance, new storage room.
- 15.03.2026
- ENFIA assessments on myAADE; first instalment 31.03.2026, then monthly until February 2027.
- 16.03.2026 – 15.07.2026
- Ε1 and Ε2 (rent) for 2025; 4% off if paid at once by 30.04.2026.
- Month after a lease starts
- Lease declared on ΑΑΔΕ by the landlord; the tenant has 30 days to accept.
Free lease (μισθωτήριο) builder →Declaring the lease with ΑΑΔΕ →
- 01.07.2027
- Scheduled start of the bank-payment rules (ΑΑΔΕ Α.1187/2026); confirm with your accountant.
- Inheritance: 12 months
- To renounce when living abroad (4 in Greece); then Ε9 by the end of the next month.
On Autopilot the lease declaration and the Ε2 go through our accountant desk. Property management →
If you let it: tax on the rent
Greek tax on Greek rent only, on 95% of the gross; at home, the treaty decides.
Scale for income from 2026
| €0 – €12,000 | 15% |
| €12,000 – €24,000 | 25% |
| €24,000 – €36,000 | 35% |
| above €36,000 | 45% |
Example at €800 a month. Drag the slider to your rent.
- Rent per year
- €9,600
- Taxable (after deemed expenses)
- €9,120
- Greek income tax
- €1,368
- Effective rate
- 14.2%
Declared on Ε2 with the year’s return.
A year of rent, after Greek tax
Example at €800 a month. Drag the slider to your rent.
Taxable (after deemed expenses): €9,120 (95%)
- Rent per year€9,600
- 15% on the first €12,000−€1,368
- ENFIA: estimate it above and it joins the picture
- Left after tax and ENFIA€8,232
The lease itself, clause by clause: The lease and the ΑΑΔΕ filing →
Letting the flat, step by step: How to rent out your flat →
Who does this on the ground, and the fee: What we do and what it costs →
Was the flat closed? Three years without income tax
- Up to 120 m², your own name, vacant in Ε2 for 3 years (or short-term let).
- Lease of 3+ years signed by 31.12.2026: no income tax on the rent for 3 years.
- Ends when the flat goes short-term or empties, unless let long-term again once.
Check whether your flat qualifies
Whose name is the flat in?
How big is it?
What was the flat in 2023, 2024 and 2025?
Each year’s Ε2 shows how the flat was declared.
Were those years’ returns filed on time, without changing the flat’s use later?
Was any other long-term lease for this flat declared to ΑΑΔΕ in 2026?
Where are you with the lease?
Answer the questions to see whether the exemption applies.
An indicative check on your answers, not tax advice; your ΑΑΔΕ returns decide.
Taxed twice?
- Greece taxes the rent first, as the country where the flat is.
- Your home country credits or exempts it under the convention, if there is one.
- Convention:
- United Kingdom, United States, Germany, France, Netherlands, Cyprus, Israel, Canada, Switzerland, Austria
- No convention:
- Australia
Plan your apartment handover from abroad
Five answers, one plan. No address or documents needed.
- Confirm status and authorised access
- List tasks and records to review
- Agree responsibilities, spending and handover
Your handover plan
Answer the five questions and tick at least one task.
A preparation plan, not legal advice or a service confirmation. Never share Taxisnet passwords here.
AADE: long-term property lettingProperty management in Athens — for owners who are abroad
Three plans, chosen per flat. Paid only out of rent that arrives.
Compare the three plans →Sample monthly statement (PDF)
Tell us about the flat
A phone or e-mail and what you know about the flat.
- You leave a contact
- We discuss the flat and any tenancy
- We agree terms before starting
Related: Plans for owners →Pricing →How much can I rent it for? →
Questions owners abroad ask
What does mamaXO actually do?
How do you get paid?
Do I pay ENFIA if I don’t live in Greece?
Can I pay the whole year at once?
I inherited a flat. What comes first?
Do I need a Greek accountant?
Will I be taxed twice on the rent?
What is ΑΤΑΚ?
mamaXO manages rentals, not tax. Figures follow the published rules; what counts is on myAADE.
Send this to someone with a flat in Greece