Significant changes in the ENFIA property tax clearances are expected for approximately 1 million property owners this year, compared to what applied and was paid until last year. For many thousands of them, 2026 will be the last year of paying the Unified Real Estate Ownership Tax.
The process for posting the new ENFIA clearances is already underway and is estimated to be completed before mid-March. The clearance covers 7.3 million properties and will be completed in the coming days, with the total amount to be collected approaching 2.3 billion euros. At the same time, at least 2 out of 7 owners are expected to see reduced amounts in this year’s clearances compared to previous years.
ENFIA clearances: small settlements – the major reversal
The biggest change affects property owners in over 13,000 settlements across the country. ENFIA in the new clearances will be reduced by 50% for primary residences in settlements of up to 1,500 inhabitants throughout the territory (except the Attica region) or up to 1,700 inhabitants in Evros, Western Macedonia and border areas.
For properties in these settlements, ENFIA will be completely abolished from 2027. This reduction and subsequent exemption applies to approximately 1 million primary residences with values up to 400,000 euros.
Insured properties: discount for 500,000 properties
Another significant category of discounts will affect owners who have insured their homes against earthquake, fire and flood cumulatively. They gain a 20% discount for homes with taxable value up to 500,000 euros, or a 10% discount for homes valued over 500,000 euros. The reduction also applies proportionally to those who had insurance for at least 3 months within 2025.
Last year, 359,494 owners received discounts for 502,597 insured properties, of which about 250,000 secured the maximum discount (20%). According to the latest data from the Insurance Companies Union (June 2025), 749,995 home insurance policies cover weather events and earthquakes, with 45.8% located in Attica, followed by Central Macedonia (14.4%), Peloponnese (5.5%) and Thessaly (5.2%).
Discount or exemption for low incomes
ENFIA is reduced by 50% for those who cumulatively meet:
– taxable family income up to 9,000 euros (with an increase of 1,000 euros for spouse and each dependent member)
– total building area (based on co-ownership percentage) up to 150 sq.m.
– total property value up to 85,000 euros (single), up to 150,000 euros (couple/single parent), up to 200,000 euros (couple/single parent with two children).
Complete exemption (zero ENFIA) applies to families with three or more children and people with disabilities with a disability percentage above 80%, provided:
– taxable income does not exceed 12,000 euros (with an increase of 1,000 euros for spouse and children)
– building area does not exceed 150 sq.m.
Owners in these two categories total close to 1 million.
Who pays less or nothing
In addition to the above, lower or zero tax will be paid by:
– those who sold or transferred properties (parental provision, donation, inheritance) within 2025
– property owners in natural disaster areas, under compulsory expropriation, urban planning inactive areas, relocated settlements and communities
– owners of properties classified as historical preserved monuments or works of art.
Who pays more
On the other hand, increased ENFIA will be seen by those who:
– acquired property through purchase, parental provision, donation or inheritance within 2025
– acquired real rights (full or bare ownership, usufruct)
– regularized properties with urban planning violations or semi-outdoor spaces that did not appear in the E9 form.
I didn’t manage to make corrections – what happens now?
The E9 platform closed permanently on February 19 and no new corrections are accepted until the clearances are posted. For those who didn’t manage but notice increased charges when they receive their clearance, there is one and only solution: an E9 amendment declaration, the submission of which will become available after the end of the clearance process.
If a message appears in the clearance stating that “the tax was calculated based on incomplete data,” submitting an amendment declaration is not an option but an obligation, as it is most likely that, lacking more accurate data in the E9, the clearance was calculated with the highest tax provided by law!
The amendment declaration, however, cannot prevent the initial erroneous charge. It can only correct it retroactively, in subsequent installments which will be recalculated by AADE after the amendments.
Step-by-step what to check
Once the clearances are posted (before mid-March) on myAADE.gov.gr, owners should:
1. log into myAADE with their personal codes, selecting “Applications – E9/ENFIA Declaration – Year Selection 2026”.
2. find the clearance and check not only the final tax, but also its calculation elements (objective value, discounts, etc.).
3. ensure that all properties appearing in the clearance are theirs and do not include properties they have transferred.
4. examine if the discounts they are entitled to appear (for insured property, income criteria, small settlement, etc.).
5. identify if incorrectly declared elements appear, such as wrong floor, square meters, year of construction or other property use (storage as main instead of auxiliary spaces, etc.).
6. if an “insufficient data” message appears: in all cases where ENFIA has been calculated based on wrong or incomplete data, an amendment declaration will be required immediately when E9 reopens for corrections.
7. payment option: by March 31 they will choose whether to pay the amount in full or in 12 monthly installments, from March 2026 to February 2027. Whichever way they choose, the total tax amount after clearance does not change, as no discount is provided for ENFIA for “one-time” payment of the entire debt.
