Greece ENFIA property tax 2026 for hotels, rooms to let and short-term rentals: the law, the supplementary tax, the 20% insured-home reduction and 12 instalments

Updated 10 November 2026

ENFIA is Greece's annual tax on owning real property: you pay it because you own the property, not because you rent it out. This guide sums up what the tax authority AADE and the legislation say as of 10 November 2026, with sources at the end. Where we could not confirm something, we say so. It is not tax advice: ask your accountant about your case.

The legal basis: from Law 4223/2013 to Law 5219/2025

ENFIA was introduced by Law 4223/2013. Since 2025 its provisions sit in the Property Tax Code:

AADE circular O.3038/23-7-2025 announces Law 5219/2025 (Government Gazette A' 130), the «Property Tax Code». Book Two, articles 8 to 17, covers ENFIA.
AADE's 2026 decisions cite both laws (for example article 3(7Z) of Law 4223/2013 and article 10(5) of Law 5219/2025).
Not confirmed: the date of Gazette A' 130/2025, as we did not open the Gazette itself.

Main tax and supplementary tax

ENFIA has two parts: the main tax, calculated for each property from its taxable value, and the supplementary tax.

Individuals: article 44 of Law 4916/2022 is headed «Abolition of the supplementary tax on natural persons». If the properties are in your own name, you pay only the main tax.
Companies and other legal entities (for example a company that owns the hotel): under the same article, supplementary tax of 5.5‰, and 1‰ on property used in their own business. AADE confirms this in a letter to Parliament (12-11-2021).
Not confirmed: which article of Law 5219/2025 now holds these rates. We read the 2022 text, not the article of the new Code.

Hotels, rooms and AMA: any special rule?

In the sources we read we found no special ENFIA exemption or rate for hotels or rooms to let.

If the hotel belongs to a company that runs it itself, the lower 1‰ supplementary rate for self-used property applies (see above).
Short-term rental with an AMA number does not change how ENFIA is calculated in the sources we read: the tax is on ownership. Rental income is taxed separately; see our income tax guide (/greece-short-term-rental-income-tax-2026).
Not confirmed: whether Law 5219/2025 contains any other special rule for hotel property.

Reduction for insured homes

AADE decision A.1014/2024, as amended by A.1002/2025 and A.1005/2026 (Gazette B' 86/14-01-2026), reduces the ENFIA on an insured home:

20% from 2025 onwards if the home's taxable value is no more than €500,000; otherwise 10%. In 2024 it was 10%.
Only for individuals and only for a «residence»: an apartment (code 1) or a detached house (code 2) in form E9.
The policy must cover earthquake, fire and flood together, for at least 3 months of the previous year, for the full reconstruction value (€900 per m² for 2024-2026). For less than a full year the reduction is proportional.
For ENFIA 2026, applications were filed in myAADE by 16 February 2026. According to AADE, 428,147 owners received the reduction.
The decision does not expressly exclude AMA-registered homes, nor does it require a main residence. Not confirmed: whether a hotel or rooms building with another E9 category can get it; probably not, since the decision counts only codes 1 and 2.

50% reduction in small settlements

According to AADE (15-03-2026), in 2026 a 50% reduction (article 17(3) of Law 5219/2025, decision A.1063/2026) was granted automatically for main residences in settlements of up to 1,500 inhabitants (1,700 in Western Macedonia, Evros and some border municipalities).

Conditions: main residence in the 2024 E1 return, Greek tax residents on 1 January 2026, taxable value up to €400,000.
Because it concerns the main residence, a property let in full with an AMA number, or a hotel, will normally not get it (our conclusion).

Paying in 2026: 12 instalments

The 2026 assessments were posted on 15 March 2026 (7,155,186 assessments, €2.297 billion). According to AADE and article 15 of Law 5219/2025:

In one payment or in up to 12 equal monthly instalments, each at least €10.
The 1st instalment fell due on 31 March 2026, and the following ones on the last working day of each month.
The last one is due on the last working day of February 2027 (by our count, Friday 26 February 2027).
We found no discount for paying in full in 2026 in our sources.
Reductions not granted automatically are requested in myAADE, «My Requests», with form D500.

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Frequently asked questions

Which law governs ENFIA in 2026?

ENFIA was introduced by Law 4223/2013 and now sits in articles 8-17 of the Property Tax Code (Law 5219/2025, Gazette A' 130).

Do I pay the supplementary tax as an individual?

No. The supplementary tax on individuals was abolished (article 44 of Law 4916/2022). Legal entities pay 5.5‰, or 1‰ on property they use themselves.

Does an AMA number change my ENFIA?

Not in the sources we read: ENFIA is a tax on ownership, not on renting.

How big is the reduction for an insured home?

20% from 2025 if the taxable value is up to €500,000, otherwise 10%, with earthquake, fire and flood cover for at least 3 months.

In how many instalments is ENFIA 2026 paid?

In up to 12 monthly instalments, from 31 March 2026 to the last working day of February 2027, with a minimum of €10 each.

Sources

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