What is ΤΑΠ, and how is it different from ΕΝΦΙΑ?

The short answer

ΤΑΠ (Τέλος Ακίνητης Περιουσίας, "real-estate fee") is a municipal fee owed by the owner of a property on 1 January each year, collected together with your electricity bill by your provider and passed on to your δήμος (municipality). It is separate from ΕΝΦΙΑ, which is a national tax assessed by ΑΑΔΕ. ΕΝΦΙΑ funds the state; ΤΑΠ funds your municipality. You owe both, on the same property, side by side — paying one does not cover the other.

How ΤΑΠ differs from ΕΝΦΙΑ

• Who sets it: ΕΝΦΙΑ's rate and rules are set nationally by law and administered by ΑΑΔΕ.

ΤΑΠ's rate is set locally: each municipal council decides its own rate, within a range fixed by law (currently 0.25‰ to 0.35‰ of the property's tax value), by 31 October of the preceding year.

• How it's billed: ΕΝΦΙΑ arrives as a separate εκκαθαριστικό through myAADE. ΤΑΠ is folded

into your electricity bill, in equal instalments matching your billing cycles, by whichever electricity provider supplies the property — ΔΕΗ or an alternative supplier — which keeps 2% of what it collects for the collection cost before passing the rest to the municipality.

• What happens if the property has no electricity meter: the municipality assesses and

collects ΤΑΠ directly, through its own tax rolls, rather than through a bill.

Because the rate is set by each δήμος separately and can change year to year, no figure in this guide is your rate — check your own municipality's decision or the ΤΑΠ line on your electricity bill before relying on any number.

Who owes it

The owner of the property on 1 January of the year owes ΤΑΠ; if the property is held in usufruct or simple possession, the usufructuary or possessor owes it instead. If your electricity bill is in a tenant's name, the tenant pays ΤΑΠ with the bill and is entitled to deduct it from the rent they owe you.

Certain properties are exempt — those belonging to the Greek state, public-law legal entities and municipalities, religious institutions, and non-profit organisations, among others, and a newly built property is exempt for a period from its building permit. Confirm any exemption with your δήμος; don't assume one applies to you.

Why a ΤΑΠ debt can stall a sale

A notary cannot complete a property transfer without a certificate from the seller's municipality confirming there is no outstanding ΤΑΠ debt on the property (a βεβαίωση περί μη οφειλής ΤΑΠ) — a deed executed without it doesn't hold. If you're selling, request this certificate from your δήμος early; if you're buying, ask the seller for it rather than assuming their electricity bill was paid in full.

What happens if you don't pay

Failing to declare a change of ownership or use within the required time draws a fine of double the fee owed. An unpaid ΤΑΠ balance collected through the electricity bill can also lead the provider to flag the account and, if it stays unpaid, disconnect the supply, following the same notice-and-settlement process that applies to any unpaid electricity charge.

Turning it into a deadline you won't miss

ΤΑΠ doesn't arrive as its own notice — it's a line on an electricity bill you might not read closely, for a rate your own municipality can change without much warning. In Epimeleia, add the property, note your δήμος and its current ΤΑΠ rate, and attach the electricity bill that shows the ΤΑΠ line. You get a reminder ahead of each bill, and if you ever need to prove the fee was paid — at a sale, or if a municipality disputes an old balance — the bill is already attached to the property it belongs to.

Before you rely on this

This guide describes the general legal framework for ΤΑΠ under Article 24 of Law 2130/1993, as codified. It does not state your municipality's rate, because that is set separately by each δήμος and can change annually. Always confirm the current rate, any exemption, and the status of any certificate directly with your own municipality before relying on a figure.