Buying Property in Athens: The Real 2026 Cost Checklist

Buyers often budget the price and forget the taxes. Here is the checklist we walk through with every Athestate client, based on the rules published by AADE, the Greek Independent Authority for Public Revenue.

Transfer tax: 3%, paid by the buyer

Every purchase of Greek real estate carries a real estate transfer tax of 3% of the taxable value, payable by the buyer. The main tax is additionally subject to a 3% levy in favour of municipalities. The joint return is submitted before signing — through the myPROPERTY digital portal — and the tax must be paid within 3 working days of the filing (or of the assessment act).

ENFIA: the annual ownership tax

Once you own, you enter the ENFIA system. The tax is calculated annually on the properties held on 1 January, based on the E9 statement. Practical points:

• The E9 real-estate statement must be submitted after any acquisition or change — by 31 March of the following year (it is generated automatically when the transfer is done digitally via myPROPERTY).
• ENFIA is payable in up to 10 monthly instalments, each of at least €10; the last instalment falls by the last working day of February of the following year.
• To resell later, you must present the notary an ENFIA tax certificate (issued via the myAADE portal).

The AFM comes first

Nothing happens without a Greek tax number (AFM / TIN). Non-residents obtain it electronically through the myAADE portal (“TIN & Authentication Key” application), with identification done in person at the tax office or by video call via myAADElive. A tax representative with a Greek address can be appointed to hold the correspondence.

Other line items to plan for

• Notary fees and the notarial deed — mandatory for transfers above the low statutory minimum.
• Land registry / Hellenic Cadastre registration fees for the title.
• Legal due diligence (title search, building permits, encumbrances) — the €1,500–3,000 range is typical for a standard Athens apartment; confirm with your lawyer.
• Real-estate agent fee, customarily split or negotiated; agree it in writing before the engagement.
• For non-EU buyers in the Golden Visa band: remember the €800,000 residential / €400,000 other-areas / €250,000 conversion thresholds apply to the property value evidenced in the deed.

First-home relief (mostly for residents)

EU/EEA citizens and long-term residents buying a primary residence can claim transfer-tax exemptions up to €200,000–275,000 depending on family status, provided they reside in Greece or intend to within two years. Most investor purchases do not qualify — but check with your advisor if you are actually relocating.

Sources: AADE — Real Estate Transfer Tax guide; AADE — ENFIA/E9 guide; AADE — TIN registration for non-residents. Figures verified 2026-08-31 against aade.gr. This is general information, not tax advice

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