ENFIA tax bills issued for nearly 7M Greek property owners

ENFIA Tax Statements Now Available: Key Details for Property Owners

According to a report by ERT, the ENFIA tax statements will soon be accessible through the digital platform of the Independent Authority for Public Revenue (AADE), where taxpayers can log in with their personal credentials to view the amount of tax due. Particular attention should be paid by those who acquired property in 2024, either through purchase or as a gift, as their tax liabilities may differ from previous years.

For property owners whose holdings have not changed, the tax is expected to remain at the same level as last year, unless the property has been insured, which may result in a reduction.

Payments can be made either in a single installment or in 12 monthly installments. In the case of installments, the first payment is due by March 31, which is also the due date for those opting for full payment, though no discount is offered for lump-sum payment.

Discounts and Exemptions

A tax reduction is available for properties insured against natural disasters for at least three months in the previous year. In such cases, the discount ranges from 10% to 20%, depending on the property’s value.

Low-income and very low-income households may qualify for a 50% reduction or even full exemption (100%), provided they meet specific income and asset criteria. Full exemptions are available, among others, to families with three or more children and households with members who have disabilities.

Tax Reduction in Small Settlements

The most significant change affects properties located in more than 13,000 small settlements nationwide. For primary residences in areas with populations of up to 1,500 inhabitants—outside Attica—a 50% reduction in tax applies starting this year.

For border areas in the Evros Regional Unit and Western Macedonia, the population limit is set at 1,700 residents. Additionally, from 2027, ENFIA will be fully abolished for these categories of primary residences.

This regulation is being applied for the first time this year and targets property owners in small settlements, aiming to support regional development and address the demographic decline in remote areas of the country.