Complete exemption from property tax (ENFIA) for primary residences in border and frontier regions with populations of 3,000 to 5,000 residents is expected to be announced tonight by Prime Minister Kyriakos Mitsotakis from the podium of the Thessaloniki International Fair (TIF).
TIF 2025: Where and how property tax will be eliminated
The measure, which has been designed for some time by the economic team, aims to strengthen regions with increased needs and a critical role for national cohesion, as well as to address demographic pressures. The exemption is part of a broader package of tax reliefs for families with children and taxpayers with incomes of €10,000-50,000.
It should be noted that since 2020, a complete exemption from property tax applies to all real estate owned by individuals on 26 small frontier islands with populations below 1,200 residents, such as Iraklia, Donoussa, Schinoussa, Sikinos, Anafi, Thirasia, Koufonisia, Gavdos, Pserimos, Tilos, Oinousses, Lipsi and others.
At the same time, last year the Prime Minister announced an increase in the property tax discount from 10% to 20% for homes valued up to €500,000 that are insured against natural disasters.
TIF: Which border regions will benefit from the property tax exemption
Border regions in Greece are legally defined (based on laws such as Law 1892/1990 and subsequent provisions) and include both land and island zones near the borders. These are the prefectures that border Albania, North Macedonia, Bulgaria, Turkey and all the islands of the Eastern Aegean, the Dodecanese, Corfu and small islands near the borders.
Border regions in Greece are legally defined (based on laws such as Law 1892/1990 and subsequent provisions) and include both land and island zones near the borders. Indicatively, the main border regions are:
- Epirus: Prefectures of Ioannina and Thesprotia (borders with Albania).
- Western Macedonia: Prefectures of Kastoria, Florina, Kozani (northern borders).
- Central Macedonia: Prefectures of Kilkis and Serres (borders with North Macedonia and Bulgaria).
- Eastern Macedonia and Thrace: Prefectures of Drama, Xanthi, Rhodope and Evros (borders with Bulgaria and Turkey).
- Aegean Islands: Dodecanese, Samos, Chios, Lesbos, Lemnos, Samothrace, Kastellorizo and smaller islands of the Eastern Aegean.
In many cases, special provisions characterize all municipalities and communities located within a zone of 20 km width from the land borders as border areas.
Today, complete exemption from property tax is available under certain conditions to families with three children and above, individuals with 80% disability, while no tax is imposed on:
- Properties in areas affected by natural disasters.
- Properties in compulsory expropriation zones, urban inactive areas or relocated settlements.
- Properties that are preserved buildings or historical monuments.
