For owners who live abroad

Owning a flat in Greece from abroad: what you owe, when, and how to pay it

Updated: September 2026

ENFIA calculatorCall us

mamaXO runs long-term lets in Athens for owners who are not there: tenant, rent, repairs, ΑΑΔΕ filings. Free to use; the paid tiers are a share of rent we have actually collected.

ENFIA is the annual property tax every owner in Greece pays, resident or not. For 2026 the assessments went up on myAADE on 15.03.2026; the tax is paid in 12 monthly instalments, the first by 31.03.2026, the last in February 2027, from any bank in the world with the 30-digit payment code. A late instalment costs 0.73% a month. Owning also means an ΑΦΜ (tax number), the flat in your Ε9, and — if you let it — the lease declared with ΑΑΔΕ and the rent taxed at 15% / 25% / 35% / 45%.
ENFIA 2026
12 instalments · 31.03.2026 → February 2027
Late instalment
0.73% interest per month
Ε9 after a purchase or inheritance
by January 31 of the following year
Tax on rent (2026)
15% / 25% / 35% / 45% on 95% of the rent
Insured flat (fire, quake, flood)
−20% ENFIA

What your ENFIA 2026 looks like

The main tax of one flat from the published table: m² × rate for the zone × age × floor × frontage, then the two discounts an individual can claim. An estimate, not the assessment.

The state's «τιμή ζώνης» for the street, not the market price. Kypseli is roughly €1,500, Kolonaki €3,500+; above €5,000 the top rate applies. Look it up on the ΑΑΔΕ zone map

Floor
Street frontages
All your property in Greece, taxable value

Enter the m², the zone value and the permit year to see the figure.

Indicative. The assessment also taxes total property value above €400,000, counts storage and parking at a tenth, and uses the exact ΑΑΔΕ zone — none of which a form can know. The figure that counts is on myAADE.

Paying ENFIA from abroad

Four ways, all official. The transfer works from any bank; the payment code is the only thing that must be exactly right.

  1. Find the assessment

    On myAADE → Applications → Ε9/ENFIA (or myAADEapp → myWallet). It shows the year’s total, the instalments and the 30-digit payment code — «Ταυτότητα Οφειλής».

  2. From an EU, UK or Swiss bank: a SEPA transfer

    EUR transfer to Bank of Greece, IBAN GR39 0100 0230 0000 0048 1090 509, BIC BNGRGRAA. In the reference field put the payment code and nothing else, no spaces. One transfer per instalment, or the whole year at once.

  3. From the US, Canada, Australia, Israel: a SWIFT transfer

    Same IBAN and BIC, in EUR; the payment code goes in the remittance field (70). Your bank may route it through DEUTDEFF or COBADEFF — that is expected. Ask for the fees to be charged to you, so the amount arrives whole.

  4. Or by card, in myAADE

    «Payments of unarranged debts» takes a card and credits immediately. Whether a card issued outside Greece is accepted depends on the issuer; the transfer always works.

If an instalment is missed

Interest of 0.73% a month runs from the day after the due date. Overdue tax also blocks the tax-clearance certificate you need to sell, transfer or mortgage the flat — the moment owners abroad usually discover it.

One message before each instalment

The next date is computed from the 2026 schedule; the last instalment is in February 2027. We send the date and where the code is — a phone number or e-mail, nothing else.

And when you decide the flat should earn instead of cost, the same number is all we need.

One message before the deadline — no calls, no newsletters.

ΑΦΜ: the Greek tax number you need before anything else

You cannot buy, inherit, declare or pay without one. Getting it from abroad is now mostly online.

  1. Apply online

    myAADE → «Απόδοση ΑΦΜ & Κλειδαρίθμου»: passport (or EU ID), your home tax number, full foreign address and an e-mail. Identity is confirmed on a myAADElive video call or at an appointment at a ΚΕΦΟΔΕ office. Foreign documents need an apostille and an official Greek translation.

  2. Or let someone do it

    A lawyer or accountant with their own Taxisnet access files for you on a power of attorney signed at a Greek consulate, or a gov.gr declaration with a certified signature. This is how most inheritances start.

  3. Tax representative

    Optional since 2023: ΑΑΔΕ can notify you directly at the e-mail you declared. Most owners abroad still name their accountant as representative so that nothing arrives unread.

  4. Which office

    Since July 2025 the former «ΔΟΥ Κατοίκων Εξωτερικού» is a desk inside ΚΕΦΟΔΕ Αττικής — the non-residents’ office for everyone, wherever the flat is.

The official procedure (mitos.gov.gr)

And after the ΑΦΜ, someone still has to be in Athens

The tax number is the first form of many: the lease, the ΑΑΔΕ filing, the tenant, the rent every month. Tell us about the flat and that side becomes ours.

Hand the flat over to us

Autopilot: 10% + VAT of the rent we collect — nothing upfront, nothing while the flat is empty.

The owner’s calendar

Everything ΑΑΔΕ expects from someone who owns — and lets — a flat in Greece. Dates for 2026.

January 31
Ε9: any change of the previous year — purchase, sale, inheritance, a new storage room. Purchases through a notary are pre-filled from myProperty; you check and confirm.
15.03.2026
ENFIA assessments posted on myAADE. First instalment 31.03.2026, then the last working day of each month until February 2027.
16.03.2026 – 15.07.2026
Income return (Ε1) with the rent schedule (Ε2) for 2025 — Ε2 first, then Ε1. Tax in 8 instalments from 31.07.2026; 4% off a lump sum if you file by 30.04.2026.
End of the month after a lease starts
The lease is declared on ΑΑΔΕ by the landlord (also on change or termination); the tenant has 30 days to accept. Without it the rent is undeclared and the tenant cannot claim the rent-refund benefit.

Free lease (μισθωτήριο) builder →Declaring the lease with ΑΑΔΕ →

01.10.2026
From this date the rent must be paid to the IBAN declared with the lease — cash and “a friend’s account” stop counting.
Inheritance: 12 months
The time an heir living abroad has to renounce (4 in Greece). Ε9 for the inherited flat is due by the end of the month after that window.

On Autopilot every row of this table is ours: the lease declaration and Ε2 go through our accountant desk, and you get the ENFIA payment code before each instalment. Property management →

If you let it: tax on the rent

Non-residents pay Greek tax on Greek rent only, on the same scale as residents, on 95% of the gross (5% is deemed expenses). What you pay at home is settled by the treaty.

The lease itself — what it must say and what happens after it is signed: The lease and the ΑΑΔΕ filing →

Rent tax starts with a flat that is actually let. What letting one takes, in order: How to rent out your flat →

Owner abroad: who does all of this on the ground, and what it costs: What we do and what it costs →

Scale for income from 2026

€0 – €12,00015%
€12,000 – €24,00025%
€24,000 – €36,00035%
above €36,00045%

Declared on Ε2 with the year’s return. On a 3-year lease the rent is fixed for the term unless the contract says otherwise.

Was the flat closed? Three years without income tax

A flat of up to 120 m² that was declared vacant for 3 years (or was on short-term letting last year) and is let for at least 3 years as the tenant’s primary home, on a lease signed by 31.12.2026, pays no income tax on that rent for 3 years. Lost if it goes back to Airbnb or stands empty in between.

Tick what applies to see whether the exemption is on.

Taxed twice?

Greece taxes the rent first, as the country where the flat is. Your home country then credits or exempts it under the convention — if there is one.

  • United KingdomConvention in force
  • United StatesConvention in force
  • GermanyConvention in force
  • FranceConvention in force
  • NetherlandsConvention in force
  • CyprusConvention in force
  • IsraelConvention in force
  • CanadaConvention in force
  • SwitzerlandConvention in force
  • AustriaConvention in force
  • AustraliaNo convention
The ΑΑΔΕ list of conventions

mamaXO · Illustrative example — not an actual client case

See the month clearly, wherever you live

Imagine you live abroad and choose Autopilot. The rent has been collected and you approved a small repair. At month-end, you can review the transactions and supporting documents.

Sample monthly summary

Rent collected
€800
Autopilot fee including VAT
€-99.20
Illustrative repair cost
€-60
After our fee and the repair
€640.80

What we prepare for handover

  1. Keys and arrangements for access.
  2. The existing lease, if a tenant is already in place.
  3. Condition photos, an inventory and meter readings.
  4. Who approves repairs and the agreed spending limit.

Illustrative figures. Taxes and other expenses are excluded; this is not net income or a rent guarantee. Actual transactions are supported by actual documents.

https://mamaxo.com/for-owners
Download the example and checklist (PDF)

Property management in Athens, at three levels — for owners who are abroad

mamaXO is a rental management company in Athens. We find the tenant, collect the rent, run the repairs and file with ΑΑΔΕ for owners who cannot be here — and we get paid only out of rent that has arrived.

Three ways to use us. All three start from the same free account; you choose per flat and can move up when you want.

Free

Self-managed, with our tools

€0, forever

You find the tenant and pay the tax; we keep the paperwork straight.

  • A Greek lease that meets every 2026 rule, in English and Greek
  • ΑΑΔΕ declaration guide and the deadline calendar
  • Property file: Ε9, ENFIA assessments, lease, certificates in one place

What you get: no lawyer for the lease, no missed ΑΑΔΕ deadline.

Open a free account

Co-pilot

We vet the tenant and collect the rent

5% + VAT of the rent we collect · 3% from month 19

For owners who won’t gamble on a tenant they will never meet.

  • Vetted tenant: ΑΦΜ, ID, employment, income — before you decide
  • Rent through us to the declared IBAN, chasing late payment is our job
  • Deposit held by us under signed rules, a statement every month

What you get: the rent lands every month, and someone else argues about it when it doesn’t.

Start Co-pilot
Built for owners abroad

Autopilot

Full property management

10% + VAT of the rent we collect

The flat’s address in Greece while you are not there.

  • Listing, viewings, tenant and every tenant call — by us
  • Repairs organised and paid, then invoiced; contractors at cost
  • Lease declaration and Ε2 filed with our accountant desk; the ΑΑΔΕ calendar with the payment code before each instalment

What you get: one statement a month and no phone calls from Greece.

Start Autopilot

Not sure which one? Tell us about the flat below. If Free is all you need, we will say so.

  • No upfront fee
  • Paid only out of rent collected
  • Athens team, English-speaking
  • Contractors at cost, no mark-up

Tell us about the flat

A two-minute form, one honest call from our Athens team in English: what rent the area supports, what the flat needs first, and whether Free is all you need — we’ll say so.

  1. You leave the address and a phone number
  2. We call, in English, with a rent figure for the area
  3. You choose the tier; the lease and the tenant follow
Call us

Phone or email — whichever suits you.

Preferred way to reach you
Which language shall we call you in?
Property details — for a more useful call (optional)
Olga Papadogianni

Olga from our Athens team will call you — a real person, not a bot.

No commitment and nothing to pay — we send the shortlist and answer your questions.

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Fragiskos Vamvakaris
“We were looking to make property investment in Athens and bought it from mamaXO portfolio. They continue to manage it for us with great transparency, on-time reporting and payouts.”
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Daniel Petříček
“I rented an apartment from this company almost a year ago and I am very satisfied. The staff is very friendly and communicates quickly. The apartment is well-equipped, so except for a few little things, there is no need to purchase any equipment. I would highly recommend them to anybody.”
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Questions owners abroad ask

What does mamaXO actually do?
We manage long-term lets in Athens. On Free you use our lease, ΑΑΔΕ guide and calendar and do the rest yourself. On Co-pilot we vet the tenant, hold the deposit and collect the rent. On Autopilot we are the flat’s address in Greece: listing, viewings, tenant, repairs, filings, one statement a month. We are a management company, not an agency — no commission for finding a tenant, no fee while the flat is empty.
How do you get paid?
Only as a share of rent we have actually collected — 5% + VAT on Co-pilot, 10% + VAT on Autopilot — deducted before the rent is forwarded to your IBAN. Nothing upfront, nothing for an empty month. Repairs on Autopilot are invoiced at the contractor’s cost.
Do I pay ENFIA if I don’t live in Greece?
Yes. ENFIA follows the flat, not the owner’s residence. It is assessed to whoever is in the Ε9 on 1 January, and it is paid the same way from anywhere.
Can I pay the whole year at once?
Yes — the assessment allows a lump sum or 12 instalments. One transfer with the payment code settles the year; there is no discount for paying early.
I inherited a flat. What comes first?
An ΑΦΜ if you don’t have one, then the acceptance (or renunciation — 12 months when you live abroad) at a Greek notary, then the flat into your Ε9 by the end of the month after that window. ENFIA is assessed to you from the next 1 January.
Do I need a Greek accountant?
Not by law. In practice an owner abroad who lets the flat needs someone to file the lease declaration and Ε2 and to read what ΑΑΔΕ sends; on Autopilot that is our accountant desk. On Free you get the guide and the calendar and do it yourself.
Will I be taxed twice on the rent?
Greece taxes it first. With a convention (UK, US, Germany, Cyprus, Israel, Canada and most of Europe) your home country credits the Greek tax or exempts the income. Australia has no comprehensive convention with Greece — talks were reported in 2026 — so an Australian owner should ask a local adviser before counting on relief.
What is ΑΤΑΚ?
The ΑΑΔΕ identity number of each property in your Ε9. Every lease declaration, insurance discount and ENFIA line refers to it; it is on your Ε9 printout and on the assessment.

mamaXO is a rental management company, not a tax adviser or a public body. The figures on this page are copied from the published rules and updated when they change; the assessment that counts is the one on myAADE, and your own tax position at home is for your adviser.

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