The ENFIA property tax in Greece is set for major changes in 2026, creating winners and losers among homeowners. Over 1 million taxpayers with primary residences in small towns of up to 1,500 residents will benefit from discounts, with some reductions exceeding 50%.
The new measures specifically apply to full or partial ownership of a primary residence valued at €400,000 or less. Taxpayers in this category will pay only half the ENFIA tax on their main home in 2026, with the tax expected to be completely eliminated in 2027. However, those who own additional properties, such as secondary homes, plots, or holiday houses, will not qualify for this reduction.
Who benefits most
- Homeowners in 12,720 small towns across Greece, covering a population of over 2.1 million, qualify for the primary residence discount.
- Owners who have insured their homes against natural disasters can receive an additional 10–20% reduction.
- Low-income households may qualify for up to 50% off, and in some cases, full exemption.
- Properties in areas affected by natural disasters are fully exempt from ENFIA.
Who faces higher bills
- Individuals who purchased, inherited, or received property as a gift in 2025.
- Those legalizing unauthorized constructions.
- Homeowners acquiring new properties before the end of 2025 will see their 2026 ENFIA bills increase or pay for the first time.
Payment details and corrections
The total ENFIA revenue for 2026 is projected at €2.3 billion, impacting over 7 million property owners. Taxpayers will receive their bills in early March 2026, payable in 12 monthly installments.
Before the new statements are issued, homeowners have until 31 January 2026 to correct property details in the official registry (E9), including additions, deletions, or updates.
These changes reflect the government’s effort to relieve small-town residents and low-income families while adjusting taxes for new property owners and recent legalizations.
