Greece’s Independent Authority for Public Revenue (AADE) has moved the deadline to update E9 property tax declarations to January 31, 2025. These updates will determine the property tax (ENFIA) that owners will be required to pay for the upcoming year.

AADE will issue the 2025 ENFIA tax notices earlier, with the first installment due at the end of March (payable in 12 monthly installments) instead of late April, as in previous years.

Additionally, property owners who have insured their real estate must submit an application via the AADE platform by February 14 to receive a 20% ENFIA discount. This initiative, previously announced by the Greek government, is part of efforts to reduce the number of uninsured properties against natural disasters.

Who Needs to Submit an E9 Declaration?

Taxpayers who experienced changes in their property status this year and were not subject to automatic E9 submission must file their E9 declarations electronically by January 31, 2025 if they:

  • Sold or transferred property through donation or parental gift.
  • Acquired property rights via purchase, donation, or parental gift.
  • Inherited property in 2024.
  • Made other modifications to their real estate in 2024, such as:
    • Converting semi-outdoor spaces into primary-use areas.
    • Legalizing previously undeclared unauthorized constructions.
    • Completing unfinished buildings.
    • Demolishing structures.
    • Adding a new floor to an existing building.

Who Is Exempt?

Taxpayers who digitally submitted property transfer, donation, or parental gift declarations via the myProperty application in 2024 are exempt from filing an E9, as their property details were automatically updated by AADE. A €100 fine applies for the late submission of an initial real estate declaration.