Approximately one million property owners will see significant changes in the ENFIA bills they receive this year, compared to what they paid previously. For many thousands, 2026 will also mark the final year they are required to pay the Single Property Tax, as new exemptions come into effect from 2027.
The countdown to the posting of the 2026 ENFIA assessments by Independent Authority for Public Revenue (AADE) has begun, with notices expected to be uploaded before mid-March on myAADE.gov.gr. The tax calculation process covers 7.3 million properties nationwide, with the total amount to be collected reaching nearly €2.3 billion.
At least two in seven property owners are expected to see reductions compared to previous years.
Small Settlements: The Major Overhaul
The most substantial change concerns property owners in more than 13,000 small settlements across Greece.
ENFIA will be reduced by 50% for main residences located in:
- settlements with up to 1,500 residents nationwide (excluding the Attica region), or
- up to 1,700 residents in Evros, Western Macedonia and designated border areas.
From 2027, ENFIA will be completely abolished for these properties. The measure affects approximately one million main residences with an objective value of up to €400,000.
Insured Properties: Discounts for 500,000 Homes
Another key discount applies to homeowners who have insured their properties cumulatively against earthquake, fire and flood.
- 20% discount for homes with a taxable value up to €500,000
- 10% discount for homes valued above €500,000
The reduction also applies proportionally to properties insured for at least three months during 2025.
Last year, 359,494 owners received discounts for 502,597 insured properties, with around 250,000 securing the maximum 20% reduction. According to June 2025 data from the Association of Insurance Companies, 749,995 home insurance policies cover natural disasters, with 45.8% located in Attica, followed by Central Macedonia (14.4%), the Peloponnese (5.5%) and Thessaly (5.2%).
Reduced or Zero ENFIA for Low Incomes
A 50% ENFIA reduction applies to owners who cumulatively meet the following criteria:
- Taxable family income up to €9,000 (plus €1,000 for spouse and each dependent)
- Total building area up to 150 sq.m.
- Total property value:
- up to €85,000 (single)
- up to €150,000 (couple or single parent)
- up to €200,000 (couple or single parent with two children)
Full exemption (zero ENFIA) applies to:
- Families with three or more children
- Individuals with a disability rate above 80%
Provided that:
- Taxable income does not exceed €12,000 (plus €1,000 for spouse and children)
- Total building surface does not exceed 150 sq.m.
Nearly one million owners fall into these two categories combined.
Who Will Pay Less — or Nothing?
Lower or zero ENFIA will also apply to:
- Owners who sold or transferred property in 2025 (purchase, parental benefit, donation or inheritance)
- Properties located in areas affected by natural disasters, under forced expropriation, urban inactivity or relocation
- Properties classified as historical monuments or works of art
Who Will Pay More?
Increased ENFIA charges will affect those who:
- Acquired property during 2025 through purchase, donation, parental benefit or inheritance
- Obtained real rights such as full or partial ownership or usufruct
- Regularised previously undeclared urban planning irregularities or semi-open spaces not listed in their E9
Missed E9 Corrections: What Now?
The E9 platform closed on February 19 and no new corrections are accepted until the tax assessments are officially posted.
If taxpayers discover higher-than-expected charges, they must submit an amended E9 declaration once the platform reopens. If the notice states that “the tax was calculated based on incomplete data,” submitting an amendment is not optional but mandatory. In such cases, the tax may have been calculated using the highest rate provided by law due to missing information.
It is important to note that filing an amendment does not cancel the initial incorrect charge immediately. Corrections will be applied retrospectively, with adjustments reflected in subsequent instalments after recalculation by AADE.
Step-by-Step: What Owners Should Check
Once ENFIA statements are posted (before mid-March), property owners should:
- Log in to myAADE and select “Applications – E9/ENFIA Declaration – Year 2026.”
- Review the total tax amount and the detailed calculation (objective value, applied discounts).
- Confirm that all listed properties belong to them.
- Check that eligible discounts (insurance, income criteria, small settlement status) are applied.
- Verify key property details such as floor, square metres, year of construction and correct classification (main vs auxiliary spaces).
- If an “insufficient data” message appears, prepare to submit an amended E9 declaration once the platform reopens.
- Choose a payment method by March 31 — either a lump sum or 12 monthly instalments from March 2026 to February 2027.
There is no financial benefit for paying ENFIA in a single instalment; the total amount remains the same.
Greece Launches Major 2026 Tax Cuts Targeting Families, Young Workers, and Rural Residents
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