What is the ENFIA tax reduction for 2026?
The ENFIA tax reduction for 2026 is a targeted corrective measure aimed at providing financial relief to property owners residing in small settlements across Greece. This specific wave of tax clearances is designed to rectify previous instances where the mandatory 50% discount for primary residences in small settlements had not been correctly applied during the initial central tax clearance process.
According to official announcements from the Ministry of National Economy and Finance and the Independent Authority for Public Revenue (AADE), this new clearance affects 15,304 property rights. The total financial impact of this correction is significant, with the cumulative tax relief for all eligible beneficiaries amounting to €806,587.66. This initiative specifically addresses discrepancies that arose during the central clearance phase, ensuring that property owners in designated small communities receive the legal discounts they are entitled to for their primary residences.
Who is eligible for the ENFIA tax reduction?
Eligibility for this reduction is strictly defined by the population size of the settlement and the specific geographic region where the property is located. The AADE has identified two primary categories of eligible settlements:
- Settlements with up to 1,500 residents: This applies to settlements across the entire national territory. This includes the Regional Unit of the Islands of the Attica Region, though it specifically excludes other settlements within the Attica region that do not meet these criteria.
- Settlements with up to 1,700 residents: This higher population threshold applies to specific geographic zones, including the Region of Western Macedonia, the Regional Unit of Evros, and the border municipalities within the Regions of Central Macedonia, Eastern Macedonia and Thrace, and Epirus.
Beyond geography, eligibility is also tied to recent administrative corrections. The new clearances are being issued to taxpayers who have updated their electricity supply number in their E9 property declaration following the central ENFIA clearance. Furthermore, the measure includes individuals whose primary residence status had not been fully identified or verified during the initial central tax assessment process.
How can property owners access the tax reduction?
The AADE has implemented a digital-first notification system to inform eligible taxpayers of their new tax determination. Property owners will be notified of the new ENFIA determination via two primary digital channels: through a direct email and via the "My Messages" (Τα Μηνύματά μου) personal inbox within the AADE digital ecosystem.
Once notified, taxpayers can view, download, and save their updated tax clearance documents through several digital avenues:
- myAADE Digital Portal: Users should navigate to Applications → Popular Applications → E9/ENFIA Declaration → Enter the application, and then select "Year 2026."
- myAADEapp Mobile Application: Users can access their documents by going to myWallet → ENFIA → "+" and selecting "2026."
These digital tools are intended to provide immediate transparency regarding the corrected tax amounts and the specific status of the property rights in question.
What is the process for tax offsets and refunds?
For many beneficiaries, the tax reduction will not just result in a lower bill but in actual money owed back to them. The AADE has confirmed that tax offsets and refunds are currently in progress. The administration expects these processes to be fully completed within the coming week.
A critical requirement for receiving these funds is the provision of a valid IBAN. To ensure they receive their refund, taxpayers must register their IBAN in the AADE Registry through one of the following methods:
- myAADE Digital Portal: Navigate to Registry & Communication → IBAN Account Declaration.
- myAADEapp: Use the Contact Information section.
Taxpayers can also monitor the status of any deletions or tax refunds by checking the "My Account" (Ο Λογαριασμός μου) section within either the myAADE portal or the mobile application.
Where can property owners find more information?
To assist taxpayers during this transition, the AADE provides dedicated support through the my1521 service. For those requiring direct assistance, the Taxpayer Service is available through several channels:
- Telephone Support: By calling 1521 during business days, between the hours of 07:00 and 20:00.
- Digital Support: The my1521 digital platform is available 24/7. Taxpayers can navigate to Taxation Topics → Real Estate Ownership → E9 and ENFIA Declaration for Individuals/Legal Entities → Print administrative/corrective tax determination for ENFIA for years 2014 and onwards, provided they have been issued.
Frequently asked questions
What is the total amount of tax relief provided?
The total tax relief provided by this specific correction for 2026 amounts to €806,587.66.
How many property rights are affected by this reduction?
The new clearance affects 15,304 property rights belonging to 15,304 natural persons.
Which areas are included in the tax reduction initiative?
The reduction applies to settlements with up to 1,500 residents nationwide (including the Islands of Attica) and settlements with up to 1,700 residents in Western Macedonia, Evros, and specific border municipalities in Central Macedonia, Eastern Macedonia, Thrace, and Epirus.
How can property owners access their new tax clearance?
Owners can access their documents via email, the "My Messages" inbox, the myAADE digital portal, or the myAADEapp mobile application.
What should property owners do to receive tax refunds?
Taxpayers must ensure a valid IBAN is declared in the AADE Registry via the myAADE portal or the myAADEapp.
Key takeaways
- The ENFIA 2026 correction affects 15,304 property rights in small settlements.
- Total tax relief for beneficiaries is €806,587.66.
- Eligibility is based on settlement population (1,500 or 1,700 residents depending on the region) and E9 corrections.
- Refunds and offsets are expected to be finalized within the coming week.
- A valid IBAN must be registered in the AADE system to receive refunds.
