Property Income • E2 • Rental Tax • Airbnb • ENFIA • Greece

Property Income Tax Filing in Greece

Find a Greek tax accountant for property income tax filing in Greece. Rental income from Greek real estate must be reviewed, declared and connected with the correct tax return route, whether the owner is a Greek resident, a non-resident individual, a foreign property owner, a legal entity or an investor receiving income from long-term lease, short-term rental, Airbnb-style activity or commercial property use.

At N. KOLYDAS I.K.E., our accounting office supports property owners, foreign residents, non-residents and companies with Greek rental income reporting, E2 preparation, income tax return coordination, ENFIA/E9 monitoring and property income compliance. Here you will find structured support for declaring Greek-source property income correctly and on time.

Submit Your Property Income Case Request Appointment

RAF Income Flow Ledger From lease data to E2, tax return and annual property compliance.

Lease E2 Tax

Route A Long-Term Rental Income

For owners who lease Greek property through regular rental agreements and need annual E2 filing support.

Route B Short-Term Rental / Airbnb

For owners receiving income through platforms or short-term rental activity requiring careful income reporting.

Route C Non-Resident Owner Filing

For foreign tax residents declaring Greek-source property income through the Greek income tax route.

Route D Company-Owned Property

For legal entities and foreign companies that need rental income, accounting, VAT or property tax review.

0 Years of accounting, tax and property income compliance experience.

0 Accountants supporting rental income, non-residents and property owners.

E2 Structured filing support for detailed rental income reporting in Greece.

360° Rental income, E9, ENFIA, AFM, non-resident and annual tax support.

Income Review Route Finder Services Tax Alerts Process Tax Rates Readiness Deliverables FAQ Start Now

Find an accountant for rental income in Greece

Here you will find structured tax filing support for Greek property income.

Property income tax filing in Greece requires more than entering a rental amount in a tax return. The owner must verify the property data, lease information, income source, ownership percentage, tax residence status, E2 reporting route, possible short-term rental records, ENFIA/E9 consistency and the correct annual income tax filing position. This is especially important for non-residents and foreign property owners who may not have regular access to the Greek tax platform or may not understand how Greek-source property income is taxed.

What we clarify before filing the property income tax return

Our role is to organise the property income data before the annual tax return is filed. This reduces errors, missing lease information, wrong ownership percentages, inconsistent E9/ENFIA data and avoidable tax return amendments.

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Type of property income Long-term lease, short-term rental, Airbnb-style income, commercial rent, free concession or mixed use.

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Owner profile Greek tax resident, non-resident individual, foreign property owner, company or legal entity.

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Tax return route E2 rental income statement, E1 income tax return, E3/business route or legal entity filing where applicable.

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Property data consistency E9, ATAK, ownership percentage, lease declarations, ENFIA records and annual tax reporting alignment.

Who is this service designed for?

This service is designed for property owners in Greece, foreign residents, non-resident individuals, Greeks abroad, foreign investors, companies and landlords who need annual Greek tax filing support for rental income or other income connected with Greek real estate.

Do foreign residents file in Greece for rental income?

Yes, where a non-resident receives taxable income from Greek sources, such as rental income from property located in Greece, the Greek tax return route must be reviewed. The filing obligation depends on the facts of the case and the type of income.

Is E2 always required?

E2 is generally the detailed rental income statement for real estate rentals. However, the final route may differ where the income is connected with business activity, legal entities, short-term rental scale or other special circumstances.

Can you also review E9 and ENFIA?

Yes. Property income filing should be checked together with the property data held in E9 and the annual ENFIA position, because inconsistencies may affect reporting, certificates, property transactions and future corrections.

Property income route finder

Choose the filing route that matches the property income.

The correct filing route depends on the type of rental income, the number of properties, ownership structure, tax residence, lease declarations, short-term rental activity and whether the owner is an individual or a legal entity.

Long-term rental income For owners declaring income from standard residential or commercial leases.

Short-term rental / Airbnb income For property owners receiving income through platforms or short-term accommodation activity.

Non-resident property owner For foreign tax residents who receive income from Greek real estate.

Company-owned property income For Greek or foreign companies receiving rental income from property in Greece.

Corrections and cleanup For cases with missing leases, wrong E9 data, incorrect ATAK or previous filing issues.

Standard rental route

Long-Term Rental Income Tax Filing

This route is suitable for landlords who receive regular rental income from residential or commercial leases. The annual filing should be consistent with the lease declarations, property data, ownership percentage and income actually received or reportable.

Review of lease declarations and rental income data.
E2 preparation and E1 income tax coordination.
Ownership percentage and ATAK consistency check.
Annual rental income tax filing support.

Submit Rental Income Case

Short-term route

Short-Term Rental and Airbnb Income Filing

This route is relevant where the owner receives income from short-term rentals, platforms or furnished accommodation activity. The income records should be reconciled before filing, especially where multiple platforms or properties are involved.

Review of platform and short-term rental income records.
Connection with E2 or business activity route where applicable.
Assessment of property count, activity scale and VAT/business risk points.
Annual filing support for short-term rental income.

Submit Short-Term Rental Case

Non-resident route

Greek Tax Filing for Non-Resident Property Owners

Non-resident owners who receive income from Greek real estate need a clear Greek tax filing route. The review should include AFM access, tax representative status where needed, income source, E2/E1 filing and payment obligations.

Greek-source income and non-resident filing review.
AFM, myAADE access and representative check.
E2 and E1 annual return coordination.
Tax payment and future compliance monitoring.

View Greek Tax ID Route

Legal entity route

Property Income Filing for Companies and Legal Entities

Where the property is owned by a company or legal entity, the income may connect with accounting books, corporate tax, VAT, E9/ENFIA, Special Real Estate Tax review and annual legal entity compliance.

Company-owned property income review.
Accounting and corporate tax filing coordination.
VAT and business activity assessment where applicable.
E9, ENFIA and property ownership monitoring.

View Property Investment Route

Correction route

Property Income Cleanup and Correction Support

This route is suitable where previous property income filings, lease declarations or property data may be incomplete or inconsistent. It may involve reviewing E2, E9, lease records, ATAK and annual tax return positions.

Review of previous property income filings.
Identification of missing or inconsistent lease data.
E9/ENFIA and ATAK consistency review.
Correction planning before future filings or transactions.

Request Property Tax Review

Greek property income tax services

Support for annual rental income filing and property tax consistency.

Here you will find tax and accounting support for owners who need to declare Greek property income accurately, whether the income comes from a standard lease, commercial property, short-term rental, non-resident ownership or company-owned real estate.

E2 Rental Income Filing

Preparation and review of the detailed rental income statement for Greek real estate income.

Rental income data review
Lease declaration cross-check
Ownership percentage control
Annual filing coordination

E1 Tax Return Coordination

Connection of property income with the annual Greek income tax return route.

Greek-source income review
Non-resident filing support
Tax calculation monitoring
Payment guidance

Short-Term Rental Support

Review of short-term rental income records before the annual tax filing process.

Platform income check
Short-term rental records
E2 or business route review
Activity risk points

E9 / ENFIA Review

Monitoring of property data consistency and annual property tax position.

ATAK consistency
E9 property data
ENFIA monitoring
Correction planning

Property income tax alerts

Issues that should be checked before filing rental income in Greece.

Property income tax errors often arise from incomplete lease records, wrong ATAK, incorrect ownership percentages, missing short-term rental data, tax residence misunderstandings or E9 inconsistencies.

Lease declaration timing

Long-term leases and changes should be checked against the electronic rental statement route before annual filing.

Non-resident income

Foreign tax residents may have a Greek filing obligation when they receive Greek-source property income.

Short-term rental scale

Short-term rental income may need additional review where multiple properties, platforms or business-like activity are involved.

E9 and ATAK consistency

Property income filing should be consistent with the property identification and ownership data held in E9.

Company ownership

Company-owned rental property may require corporate accounting, VAT and property tax monitoring beyond individual E2 filing.

Previous year corrections

Incorrect prior filings should be reviewed before a new annual return is filed or before a property transaction is planned.

How we work

A structured route from income records to annual tax filing.

Property income filing should follow a controlled process. First we review the owner profile and property data. Then we reconcile the income records. Finally, we coordinate the annual tax return and monitor the property compliance points that may affect future years.

Case Intake

We collect owner data, property details, lease type, income records, tax residence status and prior filing information.

Property Data Review

We review ATAK, ownership percentage, E9 position, lease records and ENFIA consistency where relevant.

Income Mapping

We classify the income as long-term rental, short-term rental, commercial rent, company income or another route.

Tax Return Filing

We coordinate E2, E1 or other filing route depending on the owner type and income classification.

Follow-Up

We support payment monitoring, future lease changes, E9/ENFIA updates and next-year filing readiness.

Tax rate signals

Property income taxation should be reviewed before the annual return is filed.

For individuals, Greek income from immovable property is taxed separately under a progressive scale. The following figures are presented as planning signals and should always be confirmed for the relevant tax year and owner profile before filing.

15% First income band Applies to the first band of income from immovable property for individuals.

25% Intermediate band From tax year 2026, an intermediate rental income band is relevant for individuals.

35% Higher band Higher property income is taxed at a higher rate depending on the annual amount.

45% Top band The highest band applies where annual income from immovable property exceeds the upper threshold.

Property Filing Readiness

Most property income filing problems can be avoided when the owner’s income records and property data are reviewed before the tax return deadline.

Readiness checklist

What should be ready before filing.

If these points are not clear, the property income filing should not be treated as a simple annual return. It should first be reviewed for consistency, tax residence and property data accuracy.

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Is the lease data complete? Lease dates, monthly rent, tenant details, property identification and changes should be available.

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Is the owner’s tax residence clear? Greek residents and non-residents may have different reporting context and supporting information.

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Does E9 match the rental filing? ATAK, ownership percentage and property data should be aligned before E2 and annual income filing.

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Are short-term rental records reconciled? Platform income, property registry data and annual amounts should be checked before filing.

Professional note

Property income tax filing in Greece should not be treated as a mechanical entry of rental income. The tax return should be consistent with lease records, E9 property data, owner status, tax residence, ENFIA position and any short-term rental or business activity indicators.

Service deliverables

What our property income tax filing support can include.

The exact scope depends on the owner profile, income source, property use and whether the case is a standard annual filing, a non-resident filing, a short-term rental case or a correction case.

Income and lease data review

We review the property income source and organise the data needed for accurate Greek tax filing.

Lease records and rental amounts
Long-term or short-term classification
Ownership percentage review
Income reconciliation support

E2 and annual tax return coordination

We coordinate the property income filing route through the relevant Greek annual tax return process.

E2 rental income statement
E1 income tax return coordination
Non-resident filing support
Tax payment monitoring

E9 and ENFIA consistency review

We review whether property data is aligned with the rental income filing and annual property tax position.

ATAK and E9 check
Ownership percentage review
ENFIA monitoring
Correction planning where required

Short-term rental and company route review

We assess special cases where rental income may connect with platform activity, business activity or legal entity ownership.

Short-term rental income review
Business activity risk points
Company-owned property income
VAT and accounting route alerts

Why choose N. KOLYDAS I.K.E. for property income tax filing in Greece?

Our accounting office combines property income filing, non-resident tax support, E9/ENFIA monitoring, short-term rental review and business accounting experience. This matters because property income in Greece often connects annual tax returns, property data, rental statements, foreign owner access and future property transactions.

26 years of expertise Long-standing professional experience in Greek accounting, taxation and property compliance.

Dedicated accounting team A structured office with a team able to support recurring property and tax obligations.

Non-resident support Support for foreign owners, Greeks abroad and non-residents with Greek-source income.

Property tax consistency Rental income, E2, E9, ENFIA and AFM access are reviewed as one connected process.

Pull-down case menu

Common property income scenarios we review.

Each property income case has different filing, tax residence, E2, E9 and rental record requirements. Open the relevant scenario below to see what usually needs to be checked.

I am a non-resident and receive rent from property in Greece.

We usually review your AFM/myAADE access, tax representative status where needed, property income records, E2 route, annual income tax return and payment obligations.

I rent my property long-term.

We review lease declarations, monthly rent, ownership percentage, ATAK, E9 consistency, E2 reporting and the annual tax return position.

I receive Airbnb or short-term rental income.

We review platform records, short-term rental registry information, annual income amounts, number of properties, activity scale and whether the filing remains within the standard property income route or needs further business review.

A company owns the property and receives rent.

We review legal entity income reporting, accounting records, corporate tax, E9/ENFIA, VAT risk points and whether special property-related obligations may apply.

There are previous filing or E9 errors.

We review prior returns, E2 filings, lease records, E9 data, ATAK, ownership percentages and identify the correction route before the next filing or transaction.

Related service pages

Continue with the service path that matches your case.

Property income tax filing often connects with property investment, property acquisition, Greek tax ID registration, short-term rental activity, VAT review and service pricing.

Detailed FAQ

Questions property owners usually ask before filing rental income in Greece.

These questions help determine whether the case needs standard E2 filing, non-resident tax return support, short-term rental review, company accounting or correction work.

Do I have to file a Greek tax return if I receive rent from Greek property?

In most cases, income from Greek real estate is Greek-source income and the annual Greek tax filing route must be reviewed. This applies especially where a non-resident owner receives rental income from property located in Greece.

What is E2 in Greece?

E2 is the detailed statement used for reporting real estate rentals. It is usually connected with the annual income tax return and should match the relevant lease, property and ownership data.

Do I need to file E2 for short-term rental income?

Short-term rental income should be reviewed based on the platform records, property registry data, number of properties, activity scale and the owner’s profile. In some cases, further business or VAT review may be needed.

Does owning property in Greece always create an income tax return obligation?

Ownership alone and income generation are different issues. The annual income tax filing route depends on whether the owner receives taxable or reportable income from Greek sources and on the facts of the case.

Can you check E9 and ENFIA together with rental income?

Yes. This is recommended because rental income filing should align with E9, ATAK, ownership percentage and annual ENFIA records. Inconsistencies may create practical issues in future filings or property transactions.

Can you support foreign property owners remotely?

Yes. Many cases can be coordinated remotely if the owner has Greek AFM, myAADE access or proper authorisation. Where access or representation is missing, the first step is to organise the tax access route.

What documents are usually needed?

Usually we need the owner’s Greek AFM, property details, lease records, platform income reports if short-term rental applies, prior tax returns where available, E9/ENFIA information and access or authorisation for the filing process.

What is not included in the standard property income filing service?

Unless separately agreed, the standard filing service does not include legal lease drafting, real estate brokerage, property valuation, court disputes, notarial work, VAT registration, historical reconstruction of multiple years or full company accounting beyond the agreed scope.

Need to file property income tax in Greece?

Submit your case before the annual filing deadline. We will review the property, income type, owner profile, E2 route, non-resident issues, E9/ENFIA consistency and the next steps required for correct property income tax filing in Greece.