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Sat, Aug 13, 2022

Greece :: Special Property Tax (Duty) 
By George Atsalakis and Niki  Atsalakis, Accountants, Chania

Original: Chania 4/10/2011

Updated August 2014 by Admin.

On 27/9/2011, the government voted a new special property duty referred to in short form as E.E.T.H.D.E, which was collected through the electricity bills until installments for 2013 were completed. That is has changed to direct collection from July 1, 2014 via the tax authority for the year 2014. There have been minor assessment calculation changes in the three years life of the special property duty(tax) so far. The permanent property tax has been re-named as E.N.F.I.A. It is assessed and collected through payments directly to the government. Advice of how much property owners need to pay is sent to their tax accountant/lawyer. Installments can be paid at tax office cashier windows, online banking or at your nearest Greek post office. It has been a chaotic start to the changed arrangement for the year 2014. The initial August installment deadline was delayed from August 31, 2014 to September 18, 2014 as at the time of writing this. It is interesting to note how the government used the DEH - electricity company to initially collect the tax but many have paid their electricity bill but not the tax. Just a reminder that all permanent residents in Greece have to file annual tax returns based on worldwide income, as do non residents for tax purposes who own immovable property (not applied to worldwide income). Retired people who are non resident have a slightly easier time and now only need to file tax if there are changes in their circumstances on income in Greece. All non-residents who own property are required to appoint a power of attorney to act on their behalf. We are not tax advisors and you must consult your tax advisor/accountant handling your affairs with the Greek Tax man. 


Most of the following was given to us by Atsalakis George and Atsalakis Niki, the well known accountants in Chania. The page has been adjusted to bring it up-to-date for readers who are new to the how's and why's of this tax and how we have got to the present situation.

Historical Perspective of General Property Tax (Duty) 

This special property duty was initially intended to cover the years 2011 and 2012 but went beyond and has extended to be indefinitely.

Note: The Greek Government cannot call this duty a “tax” due to legal reasoning that there is already Property Taxes levied on the more expensive properties  i.e. those that have an objective value  (taxed value)  over 200,000 euros while the current law waives such tax for properties under that figure –  Webmaster, BritsinCrete


Where is this Duty Applied?

The special property duty is applied to any residential or commercial building that is connected with electricity on 17/9/2011.

If the electricity connection of a building has been terminated after the 17/9/2011, the building will keep being subject to the special property duty.

I would like to clarify that this special property duty is not a property tax. According our previous email (17/8/2011) there is allowance of the property tax for a property that has objective value (taxed value)  less than 200,000€.


Who is Liable to Pay the Special Property Tax (Duty) ?

Everyone has to pay who owns property in Greece regardless of residency status. In case that there are co-owners, each owner is liable according to his share and advised separately, even if it is a married couple.

Tenants renting: If the building is used by a tenant, the tenant is liable to pay the special property duty as scheduled and then he deducts  the duty of rent normally paid to the landlord.


How the Special Property Duty is Calculated?

The follow 3 information are needed in order to calculate how much to pay.

Square metre of the building multiply by euro per square metre according the zone price multiply by the age multiplier of the building

Size in sq.m.  X euro per square metre X age multiplier = special property duty

  1. Size of the property.

You have to find out the square metre on the electricity bill. On the electricity bill has been written the total lighted area, including, main space of the building, parking, storage, verandas, balconies etc.

  1. According the Location of the property is assigned a zone rate. The zone rate of your building will determine how many euro it will be charged per square metre.


Euro per square metre according the zone rate

euro per square metre

Zone price


Persons that are unemployed, or have more that 3 children under 18 years old, or are disabled persons more than 80%
that have their building in areas that the price zone is
0 - 3.000 €


up to - μέχρι 500 €


501 -1000 €


1.001 -1.500 €


1.501 -2.000 €


2.001 - 2.500 €


2.501 -3.000 €


3.001 - 4.000 €


4.001 - 5.000 €


over 5.001 €


  1. Define the multiplier age according the follow table.

Age of the building

Age (in years)

Age multiplier

older than  26 years


20 up to 25 years


15 up to 19


10 up to 14 years


5 up to 9 years


0 up to 4 years


Despite the age of the building for persons that are unemployed, or have more that 3 children under 18 years old, or are disabled persons more than 80%
that have their building in areas that the price zone is
0 - 3.000 €



Almost in all villages the price of the zone is 501-1000€ so 4 euro per square metre is used
For the most houses inside Chania, the price of the zone is 1001-1500 so 5 euro per square metre is used. 

Both these figures for 2014 are amended downwards in most cases, while some have increased. For example the €4psqm figure is now €3psqm.

Example for 2011 was:
A house 80 sq.m.  that is  8 years old  in Vamos


Date of payment
In 2011 payments were 2 equal amounts. (via electricity bill)

In 2012 it was four installments. (via electricity bill)

In 2013 it was five installements . (via electricity bill)

In 2014 it is five installments (to be payed directly to the government)


Payment Exceptions when paid via the electricity bill:

  1. Electricity bill for communal areas of apartments and hotels (only communal areas). Agriculture and industrial buildings
  1. Unemployed persons , disabled persons (disability rate more than 80% that is certified by a public hospital) and large families (at least for children under 18 years old), with a certain income level (less than 30,000€) are eligible for the lowest rate of 0.50€ per square metre, only if the property is :


  1. Less than 120-200 sq.m..
  2. Located in non-affluent areas where property zone rates are less than 3,000€.
  3. The objective value of the property is less than 150,000€.
  4. Owner resides on the property, he is permanent tax residence in Greece  and he declares the world wide income in Greek tax office
  5. The unemployed person should be registered with OAED  (Greek unemployed office) at least 12 months before the date that the electricity bill is issued and he has received  at least 6 of the 12 months  subsidies and must have a declared income of 12,000€ or less on their 2010 tax filling
  6. The long term unemployed not collecting OAED subsidies must have a declared income of 12,000€ or less on their 2010 tax filling.




If the above are too complicate, you can make the follow calculation in order to estimate roughly your liability:

Here is an example for a house that is located in a village, with the follow electricity bill.
In order an upper limit of how much property duty this house has to pay,  please multiply the square meter by 5€.  So a roughly estimation of the upper level of duty of 2011 is:
78 x 5 = 390€. 
195€ must be paid with the electricity bill of October of 2011 and the remain 195€ must be paid with the bill of December 2011.
Tax Calculations

In case that the special property duty will not be paid there are the follow implications:
a) The electricity company will cut the electricity connection
b) After 4 months the duty is transferred to the tax office for collection.

Above is based on information provided by Atsalakis George, Atsalakis Niki, Tzanakaki Str. 6, 1st floor, Office No. 8, Chania, GR-73134, tel.-fax: +30 28210-28469, mobile: +30 6944768871. License No. 0028677,  e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.,

There you have it in a nutshell the metamorphosis of the special property tax 2011-2014 from E.E.T.H.D.E. to E.N.F.I.A. - the Brits in Crete team.


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