Errors, gaps, or omissions in real estate data that taxpayers declared on the E9 form have led to the loss of the 50% discount on ENFIA property tax for thousands of beneficiaries who own primary residences in small settlements across the country. At the same time, many cases involved property owners in areas affected by natural disasters who, despite being entitled to full tax exemption, received regular tax assessment notices. According to the Ministry of National Economy and Finance, citizens who may have received debit assessments are not required to take any action, as the provided exemption will be reflected in a new assessment to be made within April.
For taxpayers wanting to correct errors in the E9 form, the Independent Authority for Public Revenue (IAPR) is expected to reopen the E9 electronic portal for corrections without penalty, allowing taxpayers to secure the reductions they are entitled to with a new tax assessment. The problem is mainly found in matching the primary residence with the registered data, resulting in the automatic activation of the provided discounts or exemptions not working.
The 50% discount applies to individuals with primary residences in settlements of up to 1,500 inhabitants, excluding settlements in the Attica Region except for the Islands Regional Unit. In certain border areas, the limit increases to 1,700 inhabitants. The discount is not granted if the total value of the residence exceeds €400,000, while the calculation takes into account both main and auxiliary spaces.
12,720 settlements meet the criteria for reduced ENFIA – 1 million taxpayers directly benefit
According to Ministry of Finance data, approximately 12,720 settlements meet the criteria for reduced ENFIA, with direct beneficiaries estimated at around 1 million taxpayers. However, the first central assessment recognized the reduction for only 583,724 property owners, including 39,500 cases where matching occurred despite the lack of an electricity supply number in the E9 form.
Taxpayers can submit an amended E9 declaration for 2026 until July 31, without penalty, to correct erroneous or incomplete data. After submitting the amended declaration, the IAPR will proceed with a new assessment where the relevant discount will be granted. If they still do not receive the relevant ENFIA reduction, the beneficiary can submit an application to the competent IAPR service (Tax Office/KEFOK) through form D500 – Application/Declaration for granting exemption, discount or re-assessment of ENFIA, providing the necessary supporting documents. These are:
*Land registry certificate, where the Land Registry operates
*Copy of title deed
*Copy of building permit
*Electricity bills and other supporting documents
The “SOS” points
To reduce their ENFIA assessment, taxpayers should pay attention to the following fields:
1. Floor: If the floor number is not completed or if the property floor is recorded as rooftop, the highest coefficient corresponding to the 6th floor is used for tax calculation, consequently increasing the amount.
2. Real rights: Taxpayers who have bare ownership or usufruct over properties will be charged with additional ENFIA if they did not declare bare ownership or usufruct in the E9 form but full ownership, writing code 1 instead of codes 2 or 3 in the relevant E9 columns. This error can be identified and corrected with a simple check of the code listed in column 15 or column 19 of table 1 of the E9 form for buildings or plots within urban planning, or column 18 of table 2 of the E9 form for agricultural plots. If the property owner identifies an error in any of the above columns, they should submit an amended E9 declaration and declare the property data by correctly completing the real rights column.
3. Co-ownership percentages: If the co-ownership percentage has not been recorded or an incorrect co-ownership percentage has been recorded, the IAPR calculates that the co-ownership percentage is 100%, meaning the entire property belongs to the taxpayer, thus charging the taxpayer the full ENFIA for the property.
For example, if the property belongs to the taxpayer at 50% and they forgot to declare the co-ownership percentage or declared a percentage greater than 50%, they will be charged ENFIA significantly higher than what they actually owe for that property.
If an omission or error is identified, they must submit an amended E9 declaration where the property must be declared again with the correct co-ownership percentage completed in the corresponding column (column 16 of table 1 for buildings, column 19 of table 1 for plots within urban planning, or column 20 of table 2 for land areas outside city or settlement planning).
4. Surface area: Be careful as the most common error is declaring auxiliary spaces as main spaces, resulting in normal tax calculation per square meter instead of the reduced rate by 90% compared to the tax for main use spaces. Another error involves declaring basement surfaces of properties as main use spaces or attic space that communicates with an internal staircase along with the main spaces of the property. Cases with more square meters recorded for main and auxiliary space surfaces are also common.
5. Age: Any incorrect recording of the construction year for old buildings causes extra charges. According to current legislation, buildings constructed before 1930 have a reduced age coefficient of 0.8 applied, meaning there is a 20% ENFIA discount for these properties. Also, for buildings over 100 years old, an age coefficient of 0.6 is applied, meaning a 40% ENFIA discount.
6. Vacant unfinished buildings: Under the current regime, taxpayers who own vacant unfinished buildings that have not yet been electrified or are electrified with construction-site electricity are entitled to a 60% discount on the ENFIA for these specific buildings.
7. Buildings within agricultural plots: Any errors or omissions in the description and use of buildings located within agricultural plots can increase the ENFIA amount up to five times. This is because the law provides that when a building exists within an agricultural plot and is used as a residence, the agricultural plot tax is multiplied by five, while this does not apply if the building is not a residence but an agricultural building, warehouse, or commercial space.
