From 2026, a reduction of ENFIA by 50% is provided for primary residences located in settlements with a population of up to 1,500 residents, while from 2027 the tax is abolished in full. The regulation does not apply to settlements of Attica, with the exception of the islands. For the Regional Unit of Evros, Western Macedonia and the border municipalities of Macedonia, Thrace and Epirus, the population limit increases to 1,700 residents.
The exemption concerns exclusively the primary residence, with a total value up to €400,000.
Full exemption from ENFIA is granted to taxpayers with three or more children, provided that the family income does not exceed €12,000, increased by €1,000 for each dependent member, and the total surface area of the buildings does not exceed 150 sq.m. A 50% reduction is provided for households with family income up to €9,000, with the same income-increase limits, for properties up to 150 sq.m. and with a value up to €200.00.
Last year, a total of 359,494 owners received a discount on ENFIA for 502,597 insured properties, and for 250,000 of them the reduction was 20%.
At the same time, a discount of up to 20% on ENFIA is provided for residences that were insured during 2025 for natural disasters, such as earthquakes, fires and floods, on the condition of submitting an application on the myProperty platform by 16 February 2026. For properties with a value above €500,000, the discount is 10%.
Finally, double ENFIA is imposed on banks and non-performing-loan management companies for more than 19,000 “closed” properties.
Sources: CNN [1], [2]
What is fyi.news?
