Pool legislation and tax

Construction approval

A pool with a water surface under 50 m² can be built with a small-scale works approval instead of a building permit, as long as it meets the conditions. We explain them on the pool without a building permit page. Larger pools need a building permit.

Deemed living expenses

An outdoor pool adds a deemed annual expense (τεκμήριο διαβίωσης) of €160 per m² for a surface of up to 60 m². Each square metre over 60 adds €320. For indoor pools the amounts are doubled. The presumption also applies to assembled (prefab) pools and is calculated for the whole year, whether the home is a main or a secondary residence.

Pools used in a business activity, such as hotels and rental rooms, do not add a deemed expense for the owner and are not declared on the E1 income tax return.

The pool on the E9 return and ENFIA

On the E9 property return, the pool is declared as a sports facility, a main space or an auxiliary space. The category affects the ENFIA property tax:

• Sports facility: 50% ENFIA reduction.
• Auxiliary space: 90% ENFIA reduction.
• Main space: ENFIA is calculated with no reduction.

The category depends on whether there is a permit, whether the pool is indoor or outdoor, shared in an apartment building, on a roof terrace or in a hotel. For a shared pool in an apartment building, each owner declares it according to their co-ownership share: for example, 200‰ is declared as 20%.

This section is general information, not tax advice. Confirm the current amounts with your accountant.

See also