Living in Greece

A practical guide to moving, living, working & traveling in Greece, plus musing and misadventures from an American in Athens

Greek property tax

The Ministry of Finance announced on September 11, 2011 that a special tax or ‘xaratsi’ would be assessed to all properties in Greece, raising an estimated €2-3 billion to qualify for the next bailout tranche and avert default.

Original rates of €0.50 to €10.00 were doubled three days later to €0.50 to €20.00 under the assumption that many people will not pay, though the government was advised to keep rates low to increase the likelihood of payment.

The emergency tax — called Εκτακτο Ειδικό Τέλος Ηλεκτροδοτούµενων ∆οµηµένων Επιφανειών (ΕΕΤΗ∆Ε)/Entakto Eidikio Telos Ilektrodotoumenon Domimenon Epifaneion (EETIDE) — affects approximately 5.1 million properties and lasts two years will be applied though 2013 for the foreseeable future, with rates climbing progressively higher as property values are adjusted. The first adjustment occurred in June 2012.

Parliament passed the bill on September 27, law 4021/2011 was published October 19, and amendments were made October 20, December 1, December 16 in 2011; February 3, March 2, May 25 and July 18 in 2012.

A bill to merge EETIDE and regular property tax (FAP) into a single tax, formerly Ενιαίος Φόρος Ακινήτων/Eniaios Foros Akiniton (ENFA) and now called Ενιαίος Φόρος Ιδιοκτησίας Ακινήτων/Enaios Foros Idiokthsias Akiniton (ΕNΦΙΑ or ENFIA), with revised thresholds to simplify billing and collection by tax authorities, reached agreement in February 2013, was voted into law on December 21 and took effect January 1, 2014.

A motion to adjust objective property values to reflect market reality and not inflated values of 10 years ago, which would have lowered taxation rates for 2013, was discussed and failed. For many owners, this will cancel any 15 percent discount on EETIDE from July 2013.

*Article last updated on September 1, 2014. Comments reflect whatever laws were in effect at the time, and there are two updates pending.

Summary

Article explains:

  • Who is exempt
  • Who pays how much and when
  • Penalties for non-payment
  • How the property tax is invoiced on a real-life electricity bill.

*It has been plagiarized by lawyers, accountants, expat INFO guides and property management companies. Be careful who you trust.

 

Who must pay

Nearly all persons who own commercial or residential property in Greece. Country of citizenship and whether or not they live in Greece are irrelevant.

It is not a ‘wealth tax,’ as Forbes and Telegraph UK called it. The tax applies to all property owners, regardless of property value and income tax filing status. Thousands of unemployed and low-income families will be required to pay this tax at the same rates required of wealthy elite.

Exemptions

Property owners will pay the emergency tax, unless they or their properties are exempt.

Exempt properties
— Churches, monasteries and other religious buildings defined as places of worship and religious services; but not other residential or commercial properties owned by the Greek Church, one of the country’s largest landowners
— State-owned properties
— Embassies/consulates
— Non-profit and charitable organizations that use the property exclusively for a religious, artistic, educational or social needs purpose
— Factories
— Amateur athletic clubs, associations and federations, which have been legally recognized as sporting facilities
— Cemeteries, public burial places
— Historical or archaeological monuments
— Empty, abandoned, disused commercial property with no evident electricity supply. Empty residential property does not qualify.

Electricity bills for communal areas of apartment buildings are excluded, so koinochrista or common expenses are unaffected. Hotel and camping communal areas are said to reduce the tax by 35 percent, rented rooms by 17 percent, and industrial buildings will be charged 30 percent and 60 percent less on surface areas above 1000 sq. meters and 2000 sq. meters, respectively.

Exempt persons
— Tenants renting or leasing a home: Tax will be assessed through the electricity bill, but anyone renting an apartment or house can pay the bill as scheduled and then deduct the amount of rent normally paid or work out an alternative plan with the owner/landlord. It does not matter whose name is on the electric bill.

The property owner(s) must be living in/on the property as their primary residence to be eligible for an exemption and, under most conditions, have properties meeting the criteria listed in the section called, ‘Qualifying properties’:
— Persons jobless for a period equal to one year or more and not receiving unemployment benefits from any fund, with a declared income of 8,000 euros or less on their 2010 tax filing
— Persons jobless for at least six (6) of the last 12 months preceding the date of the electricity/tax bill, who are registered with any unemployment fund and have a total income of less than 12,000 euros on the 2011 tax filing (+ 4,000 euros for each dependent). Must have been unemployed on September 17 to qualify.
— Persons who are legally blind
— Pensioners under 55 years of age who completed 35 years of work in a heavy and hazardous profession
— Unemployed seafarers registered with GENE and retired seafarers with Ναυτικό Απομαχικό Ταμείο

OAED Card — Image may not be reused

Reduced rate

The lowest rate of €0.50 per square meter is assessed if the property qualifies (see next section) and one of the following applies to the property owner or taxpayer:

  • Large family (four* or more children) with a declared income of less than 30,000 euros annually (income level scrapped on February 3); or
  • Person with at least 80 percent physical disability; or
  • Person with at least 67 percent disability from cerebral palsy, autism, Down syndrome or another mental disability.

The blind were moved to the fully exempt list in amendments passed October 20, 2011.

*Kathimerini English said three children; government circular and all other sources said four children.

Qualifying properties

In order for owners listed under ‘Exempt persons’ and ‘Reduced rate’ to qualify for an exemption or lower tax rate, the property must also be:

a) Equal or less than 120 sq. meters + 20 sq. meters for each child, with a limit of 200 sq. meters;
AND
b) worth less than 150,000 euros + 10,000 euros for each dependent, according to 2008 data;
AND
c) located in areas where property values (zone rates) are less than €3,000 per sq. meter.

Surface area in excess of 200 sq. meters will be taxed at a higher rate.

How to claim an exemption or low tax rate

The first installment of the emergency tax for properties with an electricity connection was calculated and billed via power companies under the assumption that there were no exemptions and no persons qualifying for the lower rate. Therefore, everyone is expected to pay, then apply for a refund.

To apply for a refund and record an exemption or reduced tax rate on future invoices, the owner must file an application at the Greek tax office/eforia (DOY), a copy of the electricity bill (if relevant), proof of payment, certification/pistopoiitiko of blindness/disability (if applicable), a property tax statement (ΦΑΠ/FAP) for 2011 (companies/entities) or an ekkatharistiko ETA for 2008 or a contract of sale (individuals) if property was acquired after January 1, 2008. Taxpayers who did not file taxes electronically with GSIS may be asked for additional documents.

The tax office/eforia (DOY) will crosscheck the application and documents with tax statements filed with GSIS and other authorities to verify that the owner and property qualifies, then accept or reject the application. If accepted, the tax will be adjusted on future invoices and a refund issued.

DEH/PPC customers who may be eligible for the lowest rate of taxation or an exemption were given three days notice to send ETA, AFM (tax number) and DEH account numbers via sms to ‘54160’ by October 2, 2011. Ignoring that the blind and financially challenged cannot send sms, Eleftherotypia reported the Ministry of Finance disseminated a number belonging to TV station and another subscriber. It still lists this number in official documentation, and it is unclear whether the Greek government has since taken possession of 54160 or is ignorant and did not edit the circular.

How much tax will I pay?

How much you pay depends on three factors, which are shown in the same order of the electricity bill’s dedicated ΕΕΤΗ∆Ε/EETIDE box:

1. Size of property (TM)

Total area is defined as all declared areas with electricity supplied, including parking garages, storage rooms or balconies. Basically, the Τέλους Ακίνητης Περιουσίας (ΤΑΠ)/Telous Akinitis Periousias (TAP) deemed taxable according to Article 24 of  Law 2130/1993.

The size of your property in square meters (m²/µ²) or τετράγωνο μέτρα (τμ) is listed on electric bills of all power companies. For DEH/PPC customers, on the same page as the perforated payment coupon, it is the number under ‘τμ’ in the first box.

2. Age of property

Properties between 0-25 years old will be assessed an extra surcharge of 5-25 percent, inversely proportional to age (skip this section if your property is older than 25 years). The newer the property, the higher the percentage; the older the property, the lower the percentage. In tables published by the Ministry of Finance and Greek news, the percentage is expressed as a coefficient for multiplication purposes.

Age (Years) Multiplier Surcharge (%)
26 & older 1 None
20-25 1.05 5
15-19 1.1 10
10-14 1.15 15
5-9 1.2 20
0-4 1.25 25

As 64 percent of properties in Greece are more than 25 years old and only 2 percent built in the last five years, the surcharge is said to target those who can afford to pay.

3. Location of property 

Properties in Greece are assigned a zone rate or Τιμή ζώνης (timi zonis) according to location, with minimum and maximum values expressed in euros and square meters, i.e., €1,800 per sq. meter. Eleftherotypia compiled tables that show a range for areas of Athens, Macedonia/Thrace and other areas of Greece on the islands and mainland (in Greek). The actual zone rate for a property is determined by street and exact location, which can be verified at the Greek tax office nearest the property.

The zone rate of your property will determine how many euros you will be charged per square meter.

To find the zone rate for your property, look for ΤΙΜΗ ΖΩΝΗΣ on the electric bill. For DEH/PPC customers, on the same page as the perforated payment coupon, the first box lists it under ΤΕΛΟΣ ΑΚΙΝΗΤΗΣ ΠΕΡΙΟΥΣΙΑΣ (ΤΑΠ).

Zone rate Euros per sq. meter
For vulnerable group 0.50
0-500 3
501-1000 4
1001-1500 5
1501-2000 6
2001-2500 8
2501-3000 10
3001-4000 12
4001-5000 14
5001 and up 16

How is it calculated?

Number of square meters × ___ surcharge based on age of property (if applicable) × € ___  (based on zone rate)

For example: If your property in Halandri is 80 square meters, it’s 20 years old and the zone rate is €2000 per sq. meter, then the property tax calculation would be:

80 × 1.05 × €6.00  = €504 for the year 2011.

Property values (times zonis) for 2012 and beyond will be adjusted higher, which will change the calculation and increase the amount of tax owed. So property owners can expect to pay progressively more each year, and this article will be updated to assist you.

If your property is in an area where no zone rates have been set, the property tax is calculated: Number of square meters × 3. For example: If your property on Chios has no zone rate and it’s 100 sq. meters, then the property tax calculation would be 100 × 3 = 300 euros.

How it appears on your bill

Click to view — Image may not be reused

Property owners and their tenants (if applicable) will immediately recognize if the electricity bill contains property tax because the abbreviation Ε.Ε.Τ.Η.Δ.Ε. will show in several places (pink circles in photo).

The main calculation can be found in a box on the right hand side marked Ε.Ε.Τ.Η.Δ.Ε. + year and appears in the same order I gave in the explanation and example above: Size of property + Age of property (if applicable) + Location of property (based on ΤΙΜΗ ΖΩΝΗΣ/zone rate).

On the electricity bill, it says: TM × ΣΥΝΤ.ΠΡΟΣ × ΣΥΝΤ.ΕΕΤΗΔΕ = Total for the Year

Underneath, it specifies the installment or ΔΟΣΗ.

*Photo of electric bill with property tax has been highlighted with corresponding colors, so readers can locate each element without knowledge of Greek. Some info has been removed for reasons of privacy.

When can I expect a bill?

Most property owners will be invoiced for the tax via electricity bills.

  • Two installments in 2011: First ΔΟΣΗ began billing October 2011 and the second before February 2012 to show revenue on the books for 2011.
  • Five four installments in 2012: Billing from end of July 2012 to March/April 2013 April 2012 to January 2013 May to December.

DEH/PPC, with a capacity to print 190,000 statements a day, said that the entire first cycle began mid-October 2011 and was complete by end of November. In reality, bills were arriving well into December.

Anyone who does not have power supplied by an electric company in Greece, or anyone who tried disconnecting  electricity after September 17, 2011 in an attempt to avoid the tax, will be billed directly by the tax office at whatever address the property owner gave as their last known address.

For 2013-2014, this special tax will be combined with the main property tax and billed as a uniform tax. It has already been agreed that five installments will be invoiced via electricity bills.

Not on DEH/PPC bills, April-June 2012

DEH/PPC stopped accepting responsibility for the property tax (EETIDE), which I learned on April 6, 2012. No announcements were made by DEH/PPC, the government or Greek news.

Those who already paid the last installment of property tax could let it stand as an overpayment/credit on the next electricity bill or get a refund from the cashier. Those who had not paid the last installment were told to only pay the electricity portion owed. (*Anyone who never knew they had a choice will see a credit on their electricity bill and may owe money to the eforia for the last 2011 installment of the EETIDE).

If the bill was not in our name, or jointly connected to someone else, we needed:  a) a copy of the lease/rental agreement and a dilosi from the named person (i.e., landlord, previous tenant) to get our money back; or b) to ask the landlord(s)/previous tenant(s) to get the money.

The EETIDE should be paid at the tax office/eforia.

Finally on May 5, To Vima reported that the ‘xaratsi’ had moved to the tax office, followed by the remainder of news agencies 10 days later. DEH/PPC made an announcement in June and quoted the effective date as April 30, though in reality it started almost a month earlier. Mainstream English-language newspapers spread misinformation that the property tax had been abandoned.

It was decided on July 18 that the property tax would continue to be invoiced on electricity bills, with five 2012 installments beginning end of July.

On December 4, a court deemed it illegal to assess and collect property tax on electric bills, and the next day DEH confirmed that it is accepting payment of electricity bills minus the tax. However, on December 19 and after several hearings, an Athens court ruled in favor of the Ministry of Finance that DEH continue to bill and collect money through March 2013 and Greece’s creditors agree it should be left ‘as is’ until 2014.

Errors and Corrections

Whether your bill is correct depends on the accuracy of property details, zone rates and your official status on file at tax offices as of September 17, 2011, plus harmonization between the tax authority and power company. Errors are not necessarily the fault of the power company or tax office, as property owners/taxpayers, builders and engineers are responsible for any data and updates reported to the state.

Anyone who believed the property age/measurement or zone rate was incorrect had to pay the bill by the stated due date, then submit an application to correct errors at local municipality offices by January 20, 2012.

Corrections forwarded to the power company were applied by March 31, 2012 and reflected as a refund in the April 2012 installment.

Where do I pay?

You pay the electricity bill as you normally would.

What happens if I do not pay?

The law as written stated that anyone not paying the property tax would have power cut, but several amendments were made and a high court has since intervened. In a word, waffling.

Past laws

  • The original DEH/PPC policy says interruption of service can occur in 44 days — 30 days past the original due date of the ‘Ekkatharistiko’ (top right corner) and 14 days to pay after a courtesy ‘final’ diakopi/disconnection notice. If your electricity is disconnected at the 60-day mark, the power company will inform the Ministry of Finance and you will be required to obtain a certificate from tax authorities that you paid the property tax before applying for a new connection anywhere.
  • A several-times revised government circular says you have 80 days 6 months to pay before power is cut, then 20 days to make amends and apply for reconnection of electricity. Delinquencies are reported by DEH at the four-month mark to the Ministry of Finance, which can then give the homeowner another two months to pay before ordering disconnection.
  • Exempt from power cuts — Persons at the address who:
    a) can show evidence of a specific health problem necessitating continuous electricity (i.e., terminally ill, patients using machines at home, etc.);
    OR
    b) have no assets except the one property and can show proof of this;
    OR
    c) can prove there is another legitimate hardship.
    AND
    for a, b, c — Get approval by submitting an application at a tax office/eforia  , a social worker and local police representative (excluded) or apply online for this exemption at: www1.gsis.gr/taxisnet2/eta

Power cuts on 20,000 of 250,000 households that did not pay the tax by the 80-day deadline or apply for an exemption began January 23, 2012, starting with properties with the highest value per square meter. It was expected that up to 500,000 households would have electricity discontinued due to non-payment and no notification of hardship on file.

When harsh winter weather became an issue, the Ministry of Finance halted disconnections. On May 25, the Council of State upheld that the tax was legal, but disconnections were unconstitutional.

Today’s non-payment policy

On March 2, the Council of State ruled that power cuts due to non-payment of property tax are unconstitutional. No one is under threat of losing power for non-payment of the property tax, but disconnection is still possible for those not paying the electric portion of their bills.

Anyone having trouble paying the bill can appeal to the tax office/eforia/DOY to reduce the tax or arrange a custom payment schedule, according to a government circular. All outstanding property tax debts will continue to appear on future invoices and be referred to the tax office for further action.

Those who did not pay the 2012-2013 installments by June 21 were forwarded to the Ministry of Finance for collection and must clear outstanding debts at a tax office.

The Ministry of Finance will garnish wages and pensions and/or seize and auction properties to pay outstanding tax debts. This is legal.

Have a question?

This article was provided as a courtesy, which required several hours of my unpaid time to translate, compile, research, write and update from 1500 to 3000 words after several amendments.

Please remember that I am a journalist, not a tax accountant, lawyer, inheritance expert, DEH/PPC employee, real estate agent or civil engineer. There is no way for me to learn thousands of complicated and ever-changing tax laws of 190+ countries worldwide, then apply them to your specific situation, citizenship, residency status and property.

Readers are free to leave questions, but you should query the appropriate authorities, an accountant or a lawyer.

Tax offices: See, “List of DOY/eforia/tax offices in Greece.” The GSIS call center also takes inquiries at + 30 (210) 480-2552.
DEH: Power company offices: See, “DEH/PPC Electric company offices in Greece.” Special hotline has been set up at +30 (214) 214-1000.
Unemployment/Manpower Agency offices: See, “OAED offices in Greece

Sources

Thanks to CNN and the Miami Herald for featuring my article in “Europe’s pain is coming America’s way.”

In the News

Beware promises of ‘cheap’ property in Greece” — Telegraph

In English

None were used for my article, but all were included for English-speaking readers
Unemployed reconnect electricity illegally” — Bloomberg
“Greece raises rates on new property tax” (article removed) — WSJ
Facts about property tax” — Kathimerini *Now outdated
Property values expected to jump 30 percent in 2012” — Kathimerini
Embattled Greeks plan legal action over property tax” — Sky News
Greek government warned to keep rates low” — Kathimerini
Greek property tax a band-aid, not a cure” — Reuters
Greek money running out amid opposition to new tax” — Reuters
Greeks ask: Why all the suffering?” — BBC
Greeks balk at paying property tax” — NY Times
Tax to be billed differently?” — Kathimerini
Greek property tax take suggests targets will be met” — Reuters
Greeks take a stand against property tax” — BBC
Greek high court says property tax on electric bills is constitutional, but power cuts are not” — AP
Greek property owners in Bulgaria reminded to pay tax” — Novinite
Tax cut from PPC bills” — Kathimerini
At the core of Greek chaos, a reviled tax” — WSJ
Tax enters power bills” — Kathimerini

In Greek
Το «μπάλωμα» ανοίγει νέες τρύπες” (Chart) — Eleftherotypia
Νέα τροπολογία για το τέλος ακινήτων” — SKAI
ΓΕΝΟΠ: Δεν θα κόψουμε το ρεύμα σε όποιον δεν έχει μία” — Eleftherotypia
Επιδρομή πανικού στα ακίνητα για 5,4 δισ. ευρώ σε 2 έτη” — Eleftherotypia
Μέσα σε 3 μέρες διπλασίασαν το χαράτσι!” (Chart) — Eleftherotypia
ΤΙΜΕΣ ΖΩΝΗΣ” — ΥΠΑΝ
Ολόκληρη η τροπολογία για το ειδικό τέλος ακινήτων” kai PDF — Ta Nea
“Το ειδικό τέλος ακινήτων θα οδηγήσει σε λουκέτα, τονίζουν οι ξενοδόχοι” (article removed) — Ta Nea
13 ερωτήσεις- απαντήσεις για το χαράτσι” — Ta Nea
Πώς υπολογίζεται το ειδικό τέλος στα ακίνητα” — Ta Nea
ΔΕΗ: Στις αρχές Οκτωβρίου οι λογαριασμοί με το νέο τέλος ακινήτων” — To Vima
Εκτακτη εισφορά: Διπλάσιο το χαράτσι για τα ακίνητα” (Chart) — To Vima
Ακίνητα: Εισφορά με δύο δόσεις και είκοσι κλιμάκια“– Naftemporiki
Νέες δυσκολίες στην είσπραξη τέλους βλέπει η ΓΕΝΟΠ” — Eleftherotypia
Κατασχέσεις σε περιπτώσεις μη καταβολής τέλους ακινήτων” — Kathimerini
Κατασχέσεις μισθών, συντάξεων, περιουσιακών στοιχείων αν δεν εξοφληθεί το ειδικό τέλος” — Imerisia
Ολα για το χαράτσι ακινήτων και ΔΕΗ: είσπραξη, διακοπή ρεύματος, επανασύνδεση” — Eleftherotypia
Κατασχέσεις σε περιπτώσεις μη καταβολής τέλους ακινήτων” — Kathimerini
Σε όλους θα αποστέλλεται ο ειδικός φόρος για τα ακίνητα” — SKAI
SMS to 54160” — Ministry of Finance
Article 53” — Hellenic Parliament
Μαγειρεύουν μονιμοποίηση στο νέο χαράτσι για τα ακίνητα” — Eleftherotypia
Τέλος εφ’ όρου ζωής στα ακίνητα” — Eleftherotypia
Ερχονται τα χαράτσια για τα ακίνητα” — To Vima
Eξαίρεση τυφλών και κινητικά αναπήρων από το ειδικό τέλος ακινήτων” — Eleftherotypia
Λάθη με υπερχρεώσεις στα χαράτσια της ΔΕΗ” — Eleftherotypia
Παροχή οδηγιών και διευκρινίσεων για την εφαρμογή του άρθρου 53
του ν. 4021/2011, December 2011
” — SKAI
Ποιοι πληρώνουν – ποιοι εξαιρούνται από το «xαράτσι» των ακινήτων” — To Vima
Πώς θα διορθωθούν τα λάθη στο χαράτσι της ΔΕΗ” — Eleftherotypia
Στον έφορο για απαλλαγές” — Ta Nea
Αυξήσεις των αντικειμενικών τιμών από Ιούνιο προβλέπει το Μνημόνιο” — Ta Nea
ΣτΕ: Ναι στο χαράτσι, όχι στη διακοπή ρεύματος” — Ta Nea
Amendment from March 2, 2012 — To Vima
Το «χαράτσι» του ’11 μετακομίζει στις εφορίες” — To Vima
ΣτΕ: «Ναι» στο χαράτσι της ΔΕΗ, «όχι» στη διακοπή ρεύματος” — To Vima
Στους λογαριασμούς της ΔΕΗ που θα αποσταλούν στο τέλος Ιουλίου η πρώτη δόση” — Ta Nea
ΔΕΗ: Προχωρά κανονικά στην είσπραξη του τέλους ακινήτων” — To Vima

The Author

Kat is a well-traveled American journalist and author. To learn more, see “About Me.”

  • Livingingreece.gr was created in 2007 to present meticulously researched original articles that fill a gap left by traditional media, government portals and commercial websites/forums run by people without credentials.
  • @LivinginGreece is a Twitter feed curated from recognized Greek and international news agencies to provide breaking news about Greece, plus real-time updates and insider tips mined from 15 years experience.

Please note my copyright policy and be aware that violations will be pursued.

Shortlink: http://bit.ly/GRproperty

Update pending
http://www.tovima.gr/finance/article/?aid=512563
http://www.naftemporiki.gr/news/cstory.asp?id=2228180
http://www.tovima.gr/finance/article/?aid=472413
http://www.imerisia.gr/article.asp?catid=26516&subid=2&pubid=112915227
http://www.tovima.gr/finance/article/?aid=474953
http://www.imerisia.gr/article.asp?catid=27686&subid=2&pubid=112922540
http://www.tovima.gr/society/article/?aid=486971
http://www.tanea.gr/oikonomia/article/?aid=4773168
http://www.tovima.gr/finance/article/?aid=487353
http://www.tovima.gr/finance/article/?aid=521274
http://www.tovima.gr/finance/article/?aid=531211
http://www.naftemporiki.gr/finance/story/723343
http://www.naftemporiki.gr/finance/story/729848
http://www.tovima.gr/finance/article/?aid=548897

139 Comments

  Kat wrote @ October 26th, 2011 at 01:07

I appreciate you saying so. It’s very easy to keep going, doing what I do, when I know there are people like you.

  Andy wrote @ October 26th, 2011 at 20:09

Thank you for this article giving so much needed information.

My wife and I are UK pensioners retired in Greece. We are taxed by the UK on our pensions. The Property Tax on my house represents nearly 10% of the combined UK Government Pensions received by my wife and I.

We are already paying higher taxes in the UK to help with their deficit. We have lived in Greece for a short time and have been pensioners for all of this time.

Why are we being asked to pay off Greek Debt that we did not contribute to or benefit from?

Kat Reply:

For many Greeks, the property tax described above is 100 percent of their monthly salary/pension, and nearly 20 percent of the population is unemployed, which means they can’t pay and face having their electricity cut soon. Lots of people feel the way you do.

The only answer I can give is what’s true worldwide — the many pay for the sins of a few. I take nothing and give everything; the only way I can get away from it is to cut all ties with Greece. You have the option to do the same.

  Rhapsody wrote @ October 29th, 2011 at 13:18

Thank you for all your valueable information. It is always written in an easy and understandable manner which is so vital to those of us whom have limited Greek. I especially appreciated your new tax/DEH article.

Kat Reply:

Don’t feel bad about having limited Greek. Even Greeks speaking native Greek have trouble understanding various laws as they are announced, amended, changed again, (mis)interpreted and then implemented…or not. It’s not you!

I appreciate you stopping by, and hope to see you again.

  dan wrote @ October 31st, 2011 at 00:16

Hi Kat
Greetings from England !

I only found this site since the media here talk about the property tax without explaining how it will work – yours is an excellent explanation. the tax looks swingeing, and as you say it is guaranteed to go up.

I have spent a fascinating few hours here – good luck to you all, and thanks for the site.

dan

Kat Reply:

Hello!

For years I felt the way you do, reading things in the media without understanding the details of who, what, why and how, which is one reason I started this website and choose to cover subjects that I myself would want further explanation.

Thank you for the kind words and giving me a few hours of your time. Pleasure is mine.

  Donna wrote @ October 31st, 2011 at 16:41

I Have 24 studios in Zakynthos, but am not classed as a hotel !! i do have a e.o.t. licence for 15 rooms ..would i still be liable to pay for the full sq mtr ..as this would be VERY expensive for me to pay ..i am struggling along as it is x Donna x

Kat Reply:

If your studios aren’t classified as hotels but you have an EOT license, I suggest you verify what you’re obligated to pay in the way of property tax with the tax office nearest you. It’s a gray area I cannot answer myself and do not want to mislead you.

  John wrote @ November 1st, 2011 at 12:58

Very many thanks indeed for your excellent information.

I am English and own a property on Andros. I have struggled to find any other coherent explanation of the pernicious new tax. I am somewhat relieved to know the scale of the problem, if no clearer on how I am going to afford to pay it!

Very best wishes and thanks again
John

Kat Reply:

Thanks so much for your kind words and sharing your thoughts. Glad to be of help.

  Anna wrote @ November 2nd, 2011 at 22:19

I am a dual citizen (Greek/US) and am relieved to say that I have just sold a small flat in Hydra Greece in July 2011.

I live in the US and just received an email from the realtor to pay the Ekkatharastiki tax of 249 Euros, no explanation given. I have asked her to scan and email to me.

Do you know what this is and if so what is the formula for arrving at that number? The selling price was 110,000 Euros.

Thanks for a great website.

Kat Reply:

Based on the little information you provided, and the fact you haven’t seen the bill, how can I be expected to give an answer on this? Anything I say would be pure conjecture, and that’s not how I operate.

Wait to see the scan, and come back if you are not able to determine what it is.

  Christine wrote @ November 3rd, 2011 at 14:16

this is a great article no one where I have a property was able to give me this information, they seem confused.

However I am wanting to ask about inheritance of my own property, my husband died in April, I am British as was my husband, I am being told by my lawyer and bookeeper that under Greek law my two daughters inherit part of the house. However, in a will my husband left everything to me, I paid to have the will translated by the lawyers translator, but on the last day of my visit to Greece, she told me the translation was bad and to get it done again in the UK. The bookeeper says I need to prove I don’t have a second property in UK (which I don’t) and provide a certificate of nearest relatives as well as the will. I have until next April to deal with this I believe. I have tried every thing I can think of to find out the correct information including embassies, they can’t help.

In my six years in Greece I used your site many times for advice, can you tell me how to get the information on what documents are needed? I thought forced inheritance didn’t apply to non Greek nationals.

Kat Reply:

From what little I know, UK wills are recognized in Greece in theory, but do not automatically override Greek laws of forced inheritance. It depends on many things: a) Citizenship, b) domicile, c) interpretation, d) provisions, etc. This is why most people are advised to have different wills for different countries. I found this article through a simple Google search, “Do English wills cover Greek properties?” — Financial Times

Under “Have a question?” in my article, I say clearly that I am a journalist and not a lawyer, accountant, inheritance expert and the like. I also find it strange that you’re paying a lawyer and bookkeeper to help you but seeking advice from me without payment to help them do their jobs. If you are not satisfied with their services, you need to seek out someone you feel is more competent and trustworthy, or at least get a second opinion from a UK/Greek lawyer specializing in inheritance.

Thank you for your long-time readership, though I regret I don’t recall you commenting before.

  Michele wrote @ November 4th, 2011 at 12:56

Thank you for the great article! I live in the US, and I am trying to learn as much as I can about the new taxes in Greece. Cities here are filing bankruptcy, and I fear we are going to see many of the same taxes and cuts Greece is now facing. The media coverage of Greece is horrible in the United States. It is very difficult to find any coverage at all. Thank you for all you are doing.

  Greece Will Fall! – Page 17 wrote @ November 7th, 2011 at 15:40

[…] MPs approve deeply unpopular property tax 'with a heavy heart' | Business | The Guardian sau aici Greece’s new property tax . Pana pe 27 septemebrie nu exista nici un impozit, ii drept ca nu aflasem ca or indraznit totusi […]

  mike c wrote @ November 9th, 2011 at 15:51

HI, Just seen and read your article.! Thanks for your time and trouble. Very helpful! Have a old house in Crete that I use for about four months of the year, so higher bills coming! Given the Greek debt and other probs, I think they will back out of the euro in about 12-18 months, with a lower debt thanks to the EU. Interesting times ahead I think. All the best, keep up the good work. Mike

  MJLawe wrote @ November 9th, 2011 at 16:32

I’m not really clear on who pays the tax if it’s a rental. I own an apartment in Athens that I just started renting recently. Am I responsible for the tax, when the renter pays everything else pertaining to the apartment?

Kat Reply:

I cannot make it more clear. Good luck.

  Conan wrote @ November 11th, 2011 at 20:01

Hi!
Must say that you are the best. It´s actually hard to find information about this s..t tax. Anyway hope you can give mee an answear on this. My father I law past away for some years ago and my wife and her brothers were written on his part of a property that was shared with his sister. So now there are 4 owners of this house. Actually it´s one apartement and some other rooms and a basement that was used as a car workshop. Anyway the sister is living in the apartement and there is no activity in the workshop anymore. My wife is written in the property but she can´t use the apartement because the sister is living there. We are living in another country. My wife does´nt have any incoming because she is sick leave and now those tax payments are coming. What should we do.
Best Regards
Conan

Kat Reply:

Unfortunately, the Greek tax office and electric company do not care about any of the circumstances you described. If you cannot pay, and you do not qualify for one of the exemptions listed above, the electricity will be shut off and the property will be repossessed to pay any outstanding debts. This is the law, and they are within their rights to do it.

  Georgia wrote @ November 14th, 2011 at 18:46

You’re right it’s another type of ’emergency tax’ law passed for Greeks living abroad who own a property in Greece.

We must pay a minimum tax of about 250E based on ZERO income though we don’t live and work in Greece.
It’s another way of getting help from the Greeks living in Canada, US,etc.

Concerning the emergency property tax- the ‘formula’ states only for properties less than 26 years old will be taxed. Is this correct?

Kat Reply:

No, that’s not what I say in the article. Look at the sections Who Must Pay, plus “Age of property” under How Much Will I Pay.

  photini wrote @ November 16th, 2011 at 19:14

Comment 1
I am 56 years old and reside in South Africa. I inherited an office (over 47 year old building in central Athens which is used by the University in Ippokratos street) and from this I only receive E850 every February, April, July and October, giving me a total income of E3400. I suppose I will be taxed on this as well 29m2. I also have my late mums apartment in Kallithea opposite Pandio University this building is exactly 47 years old too. I do not reside there and maybe come visit every 2nd or 3rd year. 49m2. I am a housewife here in South Africa and earn no income other than the rental from the University how does this affect me regarding the age of the buildings and the fact that I do not earn an income.

I look forward to your comments on the above, kind regards

Comment 2
Thank you for your response and God bless you.

Sorry, comments are closed at this time.