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Last updated July 25, 2026

Buying Property in Greece as a Foreigner: AFM, Transfer Tax, Notarial File and ENFIA

A foreign buyer can purchase Greek real estate, but the transaction depends on a Greek tax number, a notarial deed, a complete property file and registration in the Greek Land Registry. The buyer must pay or document exemption from real-estate transfer tax before the deed is signed.

The tax number is administrative access, not permission to reside. Property ownership and immigration status remain separate, and any property-linked residence programme must be checked under the current immigration rules rather than assumed from the purchase price.

Obtain the Greek tax number before the transaction

AADE states that a person living in Greece or abroad must have or obtain a Greek tax registration number to purchase property.

The buyer may also need:

• Taxisnet or myAADE access;
• tax representative or local contact where required;
• Greek bank or payment arrangements;
• certified identity and civil-status records;
• source-of-funds evidence;
• powers of attorney;
• translations and apostilles.

Names, parent details and passport data should be consistent across the tax record, bank file, preliminary documents and notarial deed. Small transliteration differences can delay registration and future tax filings.

Transfer tax comes before the deed

AADE's current guidance states that the buyer files the property-transfer tax return and pays the tax before signing the contract. The Ministry of Economy and Finance lists the general real-estate transfer-tax rate as 3% of the taxable value.

The notary uses the tax evidence in the electronic property-transfer file. Where an exemption applies, the exemption must be documented rather than assumed.

The tax base may be affected by the contract price and the value recognised under the Greek tax system. Ask the notary or tax adviser to show:

• declared consideration;
• taxable value;
• applicable exemption;
• payment reference;
• additional municipal or filing charges;
• whether VAT rather than transfer tax applies to a new transaction.

Do not use the first-home exemption figures without checking eligibility. Current rules restrict the categories of beneficiaries and include residence or intended-settlement conditions.

The electronic transfer file does not eliminate physical due diligence

Gov.gr describes an electronic process in which:

1. the notary creates the transaction request;
2. seller and buyer authorise collection of documents;
3. the seller selects the property from the E9 record;
4. the buyer accepts the transaction;
5. tax payment or exemption is retrieved;
6. the notarial deed is signed in physical presence;
7. the notary submits the deed to the Greek Land Registry.

The platform improves document exchange. It does not prove that the building is physically lawful, free of disputes or suitable for the buyer's intended use.

Build four separate due-diligence files

1. Title and cadastre

Confirm:

• registered owner;
• exact cadastral identifier;
• ownership percentage;
• mortgages and prenotations;
• seizures and claims;
• easements;
• boundaries;
• access;
• pending cadastral corrections.

A historic deed chain should be reviewed where registration is incomplete or older descriptions conflict with the current property.

2. Building legality

Use an engineer to compare the physical building with:

• building permit;
• approved plans;
• declared area;
• building identity or completeness documentation;
• energy certificate;
• planning use;
• unauthorised extensions and legalisation records.

An attractive terrace, enclosed balcony or converted storage space can create a serious problem if it is absent from the legal file.

3. Tax and municipal position

Confirm:

• E9 property description;
• ENFIA compliance;
• tax certificates needed for transfer;
• municipal charges;
• utility debts;
• condominium or common-expense arrears.

4. Possession and use

Verify:

• vacant possession;
• tenancy;
• short-term rental registration;
• condominium rules;
• tourism or commercial-use permissions;
• protected or archaeological restrictions;
• coastline and forest classification where relevant.

ENFIA begins with the E9 record

Foreign residents, like Greek residents, must maintain the E9 real-estate statement for property in Greece. AADE states that acquisition changes are generally reported through myAADE, with automatic E9 creation possible for digital myPROPERTY transactions.

ENFIA is calculated annually for rights in Greek real estate existing on 1 January. The assessment depends on property characteristics and, for individuals, can include an increase where total real-estate value exceeds the published threshold.

After completion, verify that:

• the property appears correctly in E9;
• area, floor, use and ownership percentage are correct;
• the email and tax portal access work;
• the ENFIA assessment is received;
• instalments are paid;
• records needed for a future sale can be generated.

Mortgage access for a foreign buyer

A Greek lender may consider a nonresident application, but the bank will evaluate both borrower and property.

Expect requests for:

• Greek tax number;
• passport and residence evidence;
• tax returns from the income country;
• employment or company accounts;
• bank statements;
• existing liabilities;
• deposit source;
• property valuation;
• title and engineering file;
• insurance.

Foreign-currency income, self-employment, seasonal income and short tax history may reduce the amount a bank treats as stable.

Do not sign an unconditional purchase because a broker expects a mortgage. The contract should address financing, title and engineering conditions.

Border, island and special-zone questions

Certain locations can raise additional legal or administrative issues, including border areas, protected landscapes, archaeological zones, forests and coastline. The buyer's nationality and the exact parcel may matter.

Do not use a national “foreigners can buy” statement to skip location-specific checks. Ask the lawyer and notary to identify any special approval or restriction in writing.

Two scenarios

Nonresident buying a renovated island house

The critical risk is often not transfer tax but building legality. The buyer should commission an engineer to reconcile every extension with the permit and building identity, check coastline or protected-zone restrictions and confirm access and utilities.

Foreign family buying an Athens apartment with a mortgage

The family needs a clean AFM and source-of-funds file, financing condition, condominium accounts, title and mortgage review, engineer's report and accurate E9 registration after completion.

Residency myths

• An AFM is not a residence permit.
• A property deed does not automatically create tax residence.
• Owning property does not automatically grant citizenship.
• Property-linked residence programmes have separate current thresholds and eligibility rules.
• ENFIA payment proves tax compliance, not immigration status.

Sources

• AADE — Before buying a property
• Ministry of Economy and Finance — Capital taxation and property-transfer tax
• Gov.gr — Transfer your property
• AADE — E9 and ENFIA for foreign residents
• Gov.gr — Administration of immovable property services

This is general information. Obtain Greek legal, engineering, tax and financing advice for the specific property.