France-Greece taxation 2026: guide for French owners

If you are a French resident and own a property in Greece, you have three sets of obligations: a French side (declare rental income on forms 2042 and 2047, declare the Greek bank account on form 3916), a Greek side (obtain an AMA short-term rental licence if applicable, pay the progressive Greek income tax on rents, pay the annual ENFIA property tax), and a bilateral framework defined by the new France-Greece tax convention signed on 11 May 2022.

This guide (currently available in French only) maps your full annual cycle of obligations, the choices between French micro-foncier and real expense regimes, the four-bracket Greek income tax scale set by Law 5246/2025 (15% / 25% / 35% / 45%), the ENFIA at approximately 0.28% of cadastral value, the elimination of double taxation by tax credit under Article 21 of the 2022 convention, and the most common pitfalls including the €50,000 threshold of Article L169 of the French Tax Procedures Code that switches the statute of limitations from 3 to 10 years.

Key obligations summary

• France: forms 2042 (general income), 2047 (foreign income), 3916 (foreign bank accounts), once a year.
• Greece: AMA registration for short-term rentals, annual Greek income tax declaration, annual ENFIA payment.
• Bilateral: 2022 convention applies to income from 1 January 2024 onwards, replacing the 1963 convention. France eliminates double taxation by limited tax credit under Article 21.

Read the full French version for the complete walkthrough including a month-by-month annual calendar, three case-specific FAQs (SCI ownership, French social security contributions, regularisation of multiple non-declared years), and the structured links to specialised satellite articles in our French-Greek tax cluster.