When is ENFIA due, and what happens if you miss an installment?

The short answer

ΕΝΦΙΑ (Ενιαίος Φόρος Ιδιοκτησίας Ακινήτων) is assessed once a year on every property you owned on 1 January, based on your Ε9 property declaration. ΑΑΔΕ, the Greek tax authority, posts your settlement notice — the εκκαθαριστικό — to your myAADE account each spring, and you can pay it either in one lump sum or in monthly installments. The catch: the number of installments and the date the first one falls due are set fresh by ΑΑΔΕ every year and have varied in recent years. Treat any specific schedule you read, including this one, as an example rather than a rule — the notice in your own myAADE account is the only version that applies to you.

Who owes it, and for what

ΕΝΦΙΑ applies to anyone — resident or not — who owned real estate in Greece on 1 January of the tax year, based on what is recorded in their Ε9 declaration. If you buy, sell, inherit or otherwise change what you own, you're required to update your Ε9, generally by 31 March of the following year, with a separate deadline for inherited property. An out-of-date Ε9 is the most common reason a settlement notice comes out wrong.

How the installments work

Under the general rule, ΕΝΦΙΑ can be paid in up to ten equal monthly installments, with the last one falling due on the last working day of February of the following year — so a given year's assessment finishes, at the latest, the following February. In practice, ΑΑΔΕ has set a different installment count in different years and announces the first due date separately each spring. Always read the installment count and each due date off your own current-year εκκαθαριστικό, not from a previous year, a news article, or this guide.

What happens if you miss one

An unpaid installment doesn't quietly carry over — it becomes an overdue tax debt (ληξιπρόθεσμη οφειλή). From that point it accrues the statutory late-payment interest that applies to overdue Greek tax debts generally, and it can block ΑΑΔΕ from issuing you a tax clearance certificate (αποδεικτικό φορολογικής ενημερότητας) — a document you'll be asked for at a property sale, a bank transaction, or various dealings with the public sector. If you can't pay on time, ΑΑΔΕ's standard debt-settlement scheme lets you fold an overdue balance into a new installment plan rather than leave it outstanding.

The exact interest rate and settlement terms change with tax legislation. Don't estimate what a missed installment will cost — check your myAADE account or ask a licensed Greek accountant (λογιστής) for the current figure.

Turning it into a deadline you won't miss

The recurring problem with ΕΝΦΙΑ isn't the tax itself — it's that the notice arrives once a year, sits in an inbox, and the specific due dates are easy to lose track of, especially if you don't live in Greece. In Epimeleia, add the property, note when the current year's εκκαθαριστικό arrived and what its installment dates are, and attach the PDF to the property record. You get a reminder ahead of each due date, and the notice itself — the document you'll need if a payment is ever disputed — is already attached to the property it belongs to.

Before you rely on this

This guide describes the general framework for ΕΝΦΙΑ assessment and payment as published by ΑΑΔΕ. It does not state this year's installment count, dates or amounts, because ΑΑΔΕ sets those separately every year. Always confirm the current year's schedule and any late-payment terms directly in your myAADE account or with a licensed Greek accountant before relying on a date.