An adult who is a tax resident abroad generally does not need to file a Greek income tax return, known as E1, simply because they own a holiday home in Greece and have no actual Greek-source income.
However, owning property still brings separate obligations. Your property details must be correctly recorded through E9, and you must pay any ENFIA property tax assessed.
You have purchased an apartment in a Greek holiday destination, and each year your Greek friends start talking about “the tax return”. Does that mean you need to submit one too?
The answer depends on your tax residency and whether you receive income from Greece during the relevant year.
This guide explains the distinction between income tax returns and property obligations, the situations that can trigger a filing requirement, and how to keep track of everything from abroad.
Owning a Greek Holiday Home Does Not Usually Require an E1 Return
In its FAQ for Greeks abroad and non-resident taxpayers, dated 26 November 2025, AADE explains that adult tax residents abroad generally submit an income tax return when they receive actual income from Greek sources.
The general rule includes income that is taxed through different methods, as well as tax-exempt income, although specific statutory exceptions exist.
AADE also explains that owning a second home or a car in Greece, or purchasing property or a car, does not by itself require an income tax return if the non-resident receives no actual income in Greece.
Property ownership and income tax filing are separate matters. An owner may have no E1 filing requirement while still needing to maintain their E9 records and pay ENFIA.
What Does “Non-Resident” Mean for Greek Tax Purposes?
Living abroad and being recognised as a tax resident abroad are not necessarily the same thing.
The rules discussed here apply to people whose tax residency is outside Greece. Check that your status is correctly recorded with AADE, particularly if you previously lived or worked in Greece.
According to AADE’s guidance on tax residency, the relevant criteria include:
- Your permanent or main home.
- Your habitual residence.
- Your centre of vital interests, including personal and economic ties.
- The length and circumstances of your presence in Greece.
The day-count rule concerns presence exceeding 183 days in any twelve-month period, rather than simply a calendar tax year. There are exceptions for certain stays exclusively for tourism, medical treatment or similar private purposes.
Do not rely on the day count alone to decide your status. Ask a qualified accountant to assess your circumstances if you divide your time between countries.
Do You Need a Tax Residence Certificate Every Year?
AADE’s non-resident FAQ says a tax residence certificate does not generally need to be submitted annually, but you must provide one if the authority requests it.
A certificate may also be needed when claiming benefits under a double taxation agreement.
When You May Need to File an Income Tax Return
Greek-source income is the main reason an overseas property owner may need to submit E1.
| Situation | General E1 position |
|---|---|
| You own a holiday home, use it yourself and receive no actual Greek-source income | Ownership alone generally does not require E1 |
| You receive rent from a Greek property | A filing obligation generally arises, with E2 also relevant |
| You receive Greek-source employment, pension or business income | A filing obligation generally arises, subject to the applicable rules |
| You receive interest from a Greek bank deposit | This can trigger a filing obligation, even where tax has already been withheld |
Rental Income
If your Greek property is rented out, the income generally needs to be reported through the appropriate Greek tax forms.
AADE’s income tax return service includes E1 and the detailed property rental statement, E2.
This is a different situation from keeping a holiday home solely for your own use. If the use of your property changes, ask your accountant to review the reporting requirements.
Greek-Source Employment, Pensions or Business Income
AADE’s guidance for non-residents identifies several categories of Greek-source income, including employment exercised in Greece, certain Greek pensions and business activity through a permanent establishment.
A double taxation agreement may affect how income is taxed. It does not automatically mean that no Greek reporting is required.
Interest From a Greek Bank Account
A Greek bank account used for bills or ENFIA may earn interest.
AADE identifies qualifying interest paid or credited by a Greek tax resident as Greek-source income. Its guidance also specifically refers to Greek bank deposit interest as actual income received by a non-resident.
Do not assume that a small amount of interest, or tax withheld by the bank, removes the need to file.
Ask your accountant to check your annual bank statement and confirm the position. Specific exceptions for certain bond interest should not be confused with ordinary bank deposit interest.
Do Greek Homes and Cars Create Presumed Income for Non-Residents?
Greek tax rules include presumptions, often called tekmiria, relating to living expenses and the acquisition of assets.
These are different categories, and the distinction matters.
According to AADE’s current guidance on non-resident taxation:
- Non-residents are not subject to the alternative minimum taxation calculated from objective living expenses.
- Asset-acquisition expenditure can become relevant where the non-resident also receives actual income in Greece.
AADE gives the example of a non-resident who receives Greek deposit interest and purchases a property.
It is therefore incorrect to assume that receiving any Greek income automatically brings all your homes and cars into the living-expense presumptions.
If you receive Greek income in a year when you purchase property or another significant asset, ask your accountant to review the transaction and the evidence of its funding.
Your Property Obligations Still Apply Without an E1 Return
Having no income tax return requirement does not remove your property reporting and payment obligations.
E9: Keep Your Property Details Correct
E9 records your property rights and the information used for property taxation.
It is not a fresh annual return that every owner must resubmit when nothing has changed. It needs attention when you acquire property, dispose of it, change your rights or need to correct the recorded details.
AADE’s E9 service currently states a general deadline of 31 January of the year following acquisition or a relevant change. Inheritance has different timing rules, and any applicable extension should be checked.
Some transactions processed through myPROPERTY generate E9 automatically. Even then, confirm that the declaration was created and that the details are accurate.
Our guide explains the E9 declaration and Greece’s new property register, MIDA.
ENFIA: Check and Pay the Annual Assessment
ENFIA is an annual property tax. AADE explains that it is assessed on relevant property rights held on 1 January of the year concerned.
An empty home or a holiday home used only by its owner can still attract ENFIA. Your residence abroad does not, by itself, remove the obligation.
Check the assessment, the payment schedule and whether any reduction or exemption applies to your circumstances.
Our guide explains how to pay ENFIA from abroad.
Make Sure You Can Access myAADE
You need reliable access to your tax account to check notices, property records and payment obligations.
These guides cover:
If You Need to File: Deadlines and Late Returns
Greek income tax returns are submitted electronically through myAADE.
For the 2025 tax year, the application opened on 16 March 2026. The original general deadline of 15 July was subsequently extended to 24 July 2026.
AADE lists a separate deadline of 31 July 2026 for individuals participating in certain legal persons or entities keeping single-entry books.
These dates concern the 2025 tax year, with filing taking place in 2026. Check the current announcement for the year you need to report.
What Happens if You File Late?
AADE allows late initial and amended returns to be submitted throughout the year.
Late filing can involve penalties, depending on the circumstances and applicable exceptions. Late payment can create separate charges.
There is no basis for treating every late non-resident return as attracting a flat penalty of 15% of the tax due.
If you have missed a required return, ask your accountant to establish what must be filed and which consequences apply.
Are There Discounts for Paying in Full?
For the 2026 filing season, AADE announced discounts linked to both the submission date and full payment by 31 July 2026:
| Submission date | Announced discount, subject to the conditions |
|---|---|
| By 30 April 2026 | 4% |
| From 1 May to 15 June 2026 | 3% |
| From 16 June to the applicable timely-filing deadline | 2% |
These are historical dates as of this page’s review. Do not assume the same timetable will apply in a later year.
Can Someone in Greece Deal With the Tax Office for You?
Yes. An appropriately authorised accountant or representative can help with the relevant procedures.
AADE’s guidance on appointing a tax representative describes documents such as a power of attorney or an authenticated declaration. Acceptance documentation from the representative may also be required.
AADE confirms that a declaration appointing a tax representative can be issued through gov.gr using your own personal TAXISnet credentials.
The appointment of a tax representative and authorising an accountant to submit returns are distinct matters. Ask which authorisation is needed for the task you want completed.
Our guide explains when a power of attorney may be needed for property issues in Greece.
“The first step is to separate your income tax obligations from your property obligations. Ask your accountant whether you need E1, then make sure your E9 details are correct and any ENFIA due is paid on time. Having no income tax return to file does not mean there is nothing to check.”
Yanis Zisis, Founder of Home Watch Athens
Keeping on Top of It From Abroad
Once your accountant has confirmed your filing position, keep a simple record of the obligations that apply to you.
Include:
- Your annual ENFIA assessment and payment dates.
- Any acquisition or change requiring an E9 update.
- Any Greek income that needs reporting.
- Relevant notices from AADE.
- Utility bills and building common charges.
Our admin calendar for Greek homeowners abroad helps organise recurring tasks. Our guide to the annual cost of owning a holiday home in Greece puts those payments into a wider property budget.
How Home Watch Athens Can Help
Yanis is not an accountant and does not prepare tax returns or provide tax advice.
For Home Watch Athens members, practical support with agreed bills, local administration and building representation can be arranged through our administrative representation service.
These tasks are agreed and charged separately from the monthly property visit.
The membership itself provides ongoing property checks and reporting while your Athens home is empty.
This information is general guidance and does not constitute tax or legal advice. Ask a qualified Greek accountant or lawyer to confirm your obligations, tax residency and any relevant treaty provisions. Last reviewed: 5 October 2026.
Frequently Asked Questions
Do I Need to File E1 if I Own a Greek Holiday Home but Receive No Greek Income?
Generally, no, provided you are a tax resident abroad and receive no actual Greek-source income.
Ownership alone does not normally trigger E1. Separate property reporting and ENFIA obligations still apply.
Do I Still Pay Tax on the Property?
Yes, ENFIA may still be payable even if you do not rent the property and have no E1 filing requirement.
Check the annual assessment and whether you qualify for a reduction or exemption.
Do I Have to Submit E9 Every Year?
Not simply because another year has passed.
Keep the property record correct and submit the necessary declaration when an acquisition, disposal, change or correction requires it. Check whether an automatic E9 declaration has already been generated for a transaction.
What if I Rent the Apartment Out?
Rental income generally creates Greek reporting obligations, with E1 and E2 relevant.
Ask your accountant to confirm the forms and any other requirements before changing the property’s use.
Does Interest on a Greek Bank Account Mean I Have to File?
Ordinary Greek deposit interest can trigger a filing requirement, even if the amount is small or tax has been withheld.
Have your accountant review the bank statement rather than assuming the account creates no reporting obligation.
When Was the 2026 Greek Income Tax Return Deadline?
For the 2025 tax year, the general deadline was extended to 24 July 2026.
A separate 31 July 2026 deadline applied to individuals participating in certain entities keeping single-entry books. Check the applicable deadline for your circumstances and the relevant year.
Can Someone in Greece Deal With the Tax Office for Me?
Yes. An accountant or representative can act with the appropriate authorisation.
Depending on the procedure, this may involve an electronic authorisation, an authenticated declaration or a power of attorney. Confirm the required documents before appointing someone.