If you are buying a house or apartment in Greece but live in the UK, the US or anywhere else, the Greek tax number comes first. Without an AFM the transfer tax cannot be filed, the notary cannot close and the deed cannot be registered. This guide covers how non-residents get the number in 2026, what you file after the purchase, and the one announcement UK and US buyers should watch: a 15% transfer tax for non-EU buyers from 2027.
The short answer
- Every foreign person who holds a real right over Greek property must have an AFM, before the deed is signed.
- The application is online only, through myAADE, in English since April 2024. Identification is by video call or at a tax office, or an accountant or lawyer files it for you under a power of attorney.
- A tax representative in Greece has been optional since September 2024. Appointing one is still the practical choice.
- After the purchase: E9 property declaration by 31 January of the following year, ENFIA property tax every year, and an income tax return only if the property earns rent, taxed at 15% to 45%.
- Planned from 1 July 2027 (draft bill, not yet law): transfer tax of 15% instead of 3.09% for buyers from outside the EU/EEA.
Who needs an AFM when buying
The AFM (Αριθμός Φορολογικού Μητρώου, “TIN” in AADE’s English materials) is the nine-digit number that identifies you to the Greek tax administration; the basics are in our AFM guide. Any foreign person who holds a real right over property in Greece, whether ownership or a lifetime right of use (usufruct), must obtain one. Co-buyers each need their own, including spouses buying jointly. A company buying in its own name needs its own AFM.
The number is required before the deed because the buyer’s transfer tax return is filed electronically through myPROPERTY in the buyer’s name, and the notary needs proof that the tax has been paid before signing.
Holding an AFM does not make you a Greek tax resident. That depends on where your home and centre of interests are and on the 183-day test, explained in our guide on tax residency.
How non-residents get the AFM in 2026
The online application
Since late 2023 (decision A.1185/2023), the AFM and your TAXISnet credentials (the “Authentication Key”) are issued together, exclusively online, through the “TIN & Authentication Key” application in myAADE. Since 18 April 2024 the application has an English version. There is no fee.
You enter your details, confirm your email with a one-time code, and choose how to be identified: by video call through myAADElive, showing your original documents on camera, or in person at a Greek tax office. A foreign national needs a valid passport (EU citizens can use a national ID card); any other foreign public document, such as a marriage certificate, must be apostilled and officially translated into Greek. The form takes minutes; the identification slot is the slow step.
The power-of-attorney route
The application can also be filed by an authorised third party with their own AFM and myAADE access, and identification then runs through the filer’s credentials: no video call for you. This is how accountants and lawyers handle it for clients abroad. You sign a power of attorney with a certified signature, usually at a Greek consulate or before a local notary with an apostille, and the filing is done from Greece.
Tax representative: optional since 2024
Until 2024, non-residents had to appoint a tax representative in Greece. Decision A.1069/2024, in force since 9 September 2024, made this optional for individuals. If you decline, you declare your foreign address, foreign tax identification number and an email address, and accept in writing that the tax office serves notices there.
Our advice is still to appoint one. ENFIA assessments, E9 corrections and queries from the tax office arrive in Greek, on short deadlines, and penalties are applied automatically. The appointment is a sworn statement via gov.gr or a citizens’ service centre (KEP), plus the representative’s acceptance.
What you must file after the purchase
E9: the property declaration
Every acquisition or change in your property holdings is declared on form E9 by 31 January of the year following the purchase (article 23 of Law 3427/2005, as amended). Older guides still say 30 days or 31 March. For purchases filed through myPROPERTY, AADE pre-fills the E9 from the deed, but check it: the surface area, floor and building year on the E9 drive your ENFIA for years. A late initial E9 costs €100.
ENFIA: the annual property tax
ENFIA is assessed every year on property held on 1 January. The main tax runs from €2 to €16 per square metre depending on the tax office’s assessed value of the area (the “objective value”, not your price), adjusted for age, floor, facade and size, with a surcharge for high-value portfolios. For 2026, assessments were posted on 15 March, payable in 12 monthly instalments to the end of February 2027. Insuring the home against earthquake, fire and flood earns a 20% reduction (10% above €500,000 objective value).
Income tax return: only with Greek income
Non-residents file a Greek income tax return (E1) only if they have real Greek-source income. A holiday home that is not rented out means E9 and ENFIA, nothing more. Non-residents are also not subject to the deemed living-cost income that Greece applies to residents based on their home and car.
Rent it out and the picture changes: from the first euro, you file an E1 every year and the rent is taxed on a separate scale for income from 1 January 2026 (Law 5246/2025):
| Annual rental income | Rate |
|---|---|
| up to €12,000 | 15% |
| €12,000.01 to €24,000 | 25% |
| €24,000.01 to €36,000 | 35% |
| above €36,000 | 45% |
The bands are progressive (each slice at its own rate), there is no tax-free amount, and individuals cannot deduct their actual costs: the law allows only a flat 5% deemed deduction from gross rent for maintenance.
Short-term letting
If the plan is Airbnb: every short-term let (up to 59 days) needs a registry number (AMA) from AADE, a declaration per stay by the 20th of the following month, and a climate resilience fee (€8 per night April to October, €2 November to March; €15 / €4 for villas over 80 m²) collected from guests. Up to two properties are taxed as rental income; from the third, it is a business with VAT. New registrations are banned in central Athens and Thessaloniki through 2026 (an extension into 2027 is in the October 2026 draft bill), fines start at €20,000, and Golden Visa properties may not be short-term let at all.
Transfer tax, VAT and the 2027 announcement
Today: the buyer pays transfer tax of 3% plus a 3% municipal surcharge on the tax, so 3.09% of the higher of the price and the objective value. The 24% VAT on new builds sold by developers is suspended until 31 December 2026, so buyers of new property pay the 3.09% instead. An extension to the end of 2027 is in the draft bill put to public consultation in October 2026; it is not law yet.
Planned for 2027: in September 2026 the government announced a transfer tax of 15% (15.45% with the surcharge) for individuals from outside the EU/EEA buying residential property, and a draft bill went to public consultation in October 2026, pointing to a start on 1 July 2027. Commercial property and land are excluded; reported exclusions also cover Greeks abroad and holders of long-term residence status. Earlier statements spoke of third-country citizens, while the draft is reported to test tax residence instead, which matters for UK and US buyers. The final law will settle this, along with the treatment of Golden Visa investors and of preliminary contracts signed before the start date.
For a UK or US buyer this is the single biggest number in the calculation: on a €400,000 house, €12,360 versus €61,800. If you are already in negotiations, check the status of the bill before you choose a completion date.
Reporting at home
UK residents are taxed on worldwide income, so Greek rent goes on the Foreign pages (SA106) of the Self Assessment return. The UK–Greece convention dates from 1953 and has no article on property income; Greece taxes the rent under its own law and the UK gives credit for the Greek tax, capped at the UK tax on the same income (Article XIV, helpsheet HS263).
US citizens and residents report the rent on their US return and claim the foreign tax credit for Greek tax paid; the 1950 US–Greece treaty contains a saving clause, so US tax applies regardless. Property held directly is not reportable on Form 8938 or the FBAR, but a Greek bank account opened for the purchase is: on the FBAR once all foreign accounts together exceed $10,000 at any point in the year, and on Form 8938 above its higher thresholds.
Common mistakes
- Applying for the AFM after the price is agreed. Start before the preliminary contract; the identification appointment is what takes time.
- Forgetting the E9. The notary registers the deed; the E9 is your filing, and the ENFIA is calculated from it.
- No one receiving the post. Without a representative, a missed ENFIA instalment accrues interest silently.
Frequently asked questions
Do I need a Greek AFM to buy property in Greece as a non-resident?
Yes. Every foreign person who holds a real right over property in Greece (ownership, usufruct) must have a Greek tax number. You need it before the deed is signed, because the transfer tax return is filed in your name through myPROPERTY. Holding an AFM does not make you a Greek tax resident.
Can I get a Greek AFM from the UK or the US without travelling to Greece?
Yes. Since 2023 the application is filed online only, through the “TIN & Authentication Key” application in myAADE, which has had an English interface since April 2024. Identification is done by video call (myAADElive) or in person at a tax office. Alternatively, an accountant or lawyer with a certified power of attorney can file for you, in which case no video call is needed.
Do I need a tax representative in Greece if I live abroad?
No longer. Since decision A.1069/2024 (in force from 9 September 2024), appointing a tax representative is optional for individuals. If you skip it, you declare a foreign address and email and accept that the tax office serves notices there. Most non-resident owners still appoint their accountant so that deadlines are not missed.
Do I have to file a Greek tax return every year if I own a holiday home but earn no income in Greece?
No. Non-residents file an income tax return (E1) only if they have real Greek-source income, such as rent. A holiday home that is not let out triggers the E9 property declaration on purchase and the annual ENFIA property tax, which AADE assesses automatically. Non-residents are also not subject to Greece’s deemed living-cost income.
How is rental income from a Greek property taxed for non-residents?
Rental income is taxed separately on a progressive scale: 15% up to €12,000, 25% from €12,000 to €24,000, 35% from €24,000 to €36,000 and 45% above that (income from 1 January 2026). There is no tax-free allowance; individuals get only a flat 5% deemed deduction for maintenance. UK and US residents then declare the same income at home and claim credit for the Greek tax under the respective treaty.
Is Greece really raising the transfer tax to 15% for non-EU buyers?
It is planned but not yet law. The government announced it in September 2026, and a draft bill went to public consultation in October 2026, pointing to a start on 1 July 2027. The rate would be 15% (15.45% with the municipal surcharge) instead of 3.09% for individuals from outside the EU/EEA buying residential property. Whether the test is citizenship or tax residence, the treatment of Golden Visa buyers and the rules for preliminary contracts will be settled by the final law.
What we charge
taxomade prepares and files the annual obligations for non-resident owners: the E9 declaration, the ENFIA review, the income tax return where there is rental income, and, under a power of attorney, the AFM application and tax representative appointment. The service is quoted individually, based on the number of properties and whether they are let. Message us on WhatsApp with the property details for a quote, or use the contact form. If you also work from Greece, see our monthly bookkeeping.
Rules as of October 2026 (AADE decisions A.1185/2023 and A.1069/2024, Law 5246/2025; the 15% transfer tax is a draft bill, not yet law).