08.09.2026
Greece’s 2027 property changes: What buyers and owners need to know
Greek Prime Minister Kyriakos Mitsotakis has announced series of housing measures affecting property buyers and owners at the Thessaloniki International Fair.
In The News
A new regulation regarding the calculation of ENFIA (Eniaios Phoros Idioktisias Akiniton/annual property tax) was announced by the Greek Ministry of National Economy and Finance. The purpose of this regulation appears to be to address cases where property owners were previously taxed on more square meters than their property actually has. The new regulation, which is expected to take effect in the 2027 tax year, introduces the Electronic Building ID as a key factor in determining taxable floor area.
How the Calculation of the Annual Property Tax Changes
Starting in 2027, the Electronic Building ID will also be taken into account when calculating the Annual Property Tax (ENFIA), so that the tax is calculated based on the actual floor area of the buildings. So far, the ENFIA is determined based on data from the Land Registry, the title deed, or the building permit. If the actual area of the property is larger than that listed in the Land Registry, the title deed, or the building permit, or if the property’s use has changed, then the tax is calculated based on the actual area and actual use.
Specifically for buildings for which an Electronic Building ID has been issued, if the actual area is smaller than that listed in the Land Registry, in the title deed or the building permit, the area indicated in the Electronic Building ID will be deemed valid. The regulation also specifies that E9 declarations, ENFIA assessment notices, and ENFIA certificates already issued will remain valid. Furthermore, no penalties will be imposed in cases where the actual area, as evidenced by the Electronic Building Number, is smaller than that listed in the Land Registry, the title deed, or the building permit.
What Is the Electronic Building Identity (E-ID)?
The Electronic Building Identity is an electronic file held in a national registry for each building in Greece. Its purpose is to capture the real state of a property and to track any changes during the building's life. The file is tied to a single property. It records the building permit, the approved plans, the energy performance, and the legal status of any extensions or alterations. In short, it is the building's history in one place, kept online rather than scattered across paper archives. The system covers houses, apartments, and other buildings. It applies whether the property is a city apartment, a village house, or a holiday villa near the coast.
The Electronic Building Identity adds security and transparency for owners and buyers alike. It gives you a clear view of a property's legal and technical position before you decide anything. It matters most at the point of transfer. An E-ID is needed to complete any property transfer in Greece. This includes a sale, a gift, and a parental transfer.
