ENFIA reductions in 2026: which cut you get, and which you do not
Four separate rules can lower your ENFIA bill, and the one that matters to most owners needs no application at all.
Checked by Radif Partners · Editorial policy
Owners whose Greek property is worth up to €400,000 get an ENFIA reduction without asking for it, and its size depends on the total value of everything they own in Greece: 30 % up to €100,000, 25 % up to €150,000, 20 % up to €250,000, 15 % up to €300,000 and 10 % up to €400,000, under article 13(3) of the Property Tax Code. Above €400,000 there is no reduction. Low-income families who are Greek tax residents can get half the tax off when family taxable income stays under €9,000 plus €1,000 per spouse and dependant, buildings total no more than 150 m² and value stays under a ceiling of €85,000 to €200,000; with three children or a disability of 80% and income under €12,000 plus €1,000 per member, the tax disappears. Insuring the home takes off 20 %, and a main home in a small village 50 % in 2026. Check your rate below.
Which ENFIA reduction applies to you
Value reduction
25 %
| Insurance reduction | 0 % |
| Surcharge (above €500,000) | 0 % |
| ENFIA for 100 m² at this value | €212 |
The value bands
| Total value of Greek property | Reduction | Euros saved, 100 m² at the top of the band |
|---|---|---|
| Up to €100,000 | 30 % | €84 |
| €100,001 to €150,000 | 25 % | €70 |
| €150,001 to €250,000 | 20 % | €74 |
| €250,001 to €300,000 | 15 % | €68 |
| €300,001 to €400,000 | 10 % | €92 |
The saving column takes a 100 m² ground-floor home, more than 25 years old, priced so that its value sits exactly at the top of each band. The saving grows in euros while the percentage falls, because a pricier home also sits in a dearer tax zone. One band higher, at €450,000, the same home would pay its full €1,210.
Note what “total value” means. It is the taxable value of all your Greek property rights, computed by the tax authority with the objective value system (antikeimenikes axies), not the price you paid and not a market valuation. It also excludes plots of land outside town plans or settlements. If you rent a flat in Greece but own nothing, none of this concerns you; ENFIA falls on owners, usufructuaries and holders of similar rights only.
A threshold costs more than the euro that crosses it
Unlike income tax brackets, the reduction rate applies to the whole tax. Picture an expat couple with a 75 m² flat in Athens at a €2,800 zone price and a 70 m² cottage in Crete at €700. Alone, the flat would carry a 20 % reduction and cost €303. With the cottage, total value rises to €259,000, the rate on both homes drops to 15 %, and the flat now costs €322 while the cottage adds €123. Insuring the Athens flat for the full previous year would bring it back down to €258.
Before buying a second home, accepting a share of an inheritance or receiving a gift of property from parents, run the new total through the ENFIA calculator. The answer is sometimes a few euros, sometimes a few hundred a year.
Half the tax off for low-income families
Article 13(1) grants a 50% reduction to the taxpayer, spouse or civil partner and dependent children when three conditions are all met. Family taxable income in the last year whose filing deadline has passed must not exceed €9,000, plus €1,000 for the spouse and each dependant. The family’s buildings, counted by ownership share, must total no more than 150 m², and the total property value must stay within €85,000 for a single person, €150,000 for a couple or a single parent with one child, and €200,000 for a couple with children or a single parent with two. And every member must be a Greek tax resident, which rules out owners who live abroad and keep a holiday home here.
| Household | Income ceiling, 50% cut | Income ceiling, 100% cut |
|---|---|---|
| Single, no dependants | €9,000 | €12,000 |
| Taxpayer plus spouse (or one dependant) | €10,000 | €13,000 |
| Taxpayer plus 2 members | €11,000 | €14,000 |
| Taxpayer plus 3 members | €12,000 | €15,000 |
| Taxpayer plus 4 members | €13,000 | €16,000 |
“Taxable” is the figure in your Greek income tax return, not your take-home pay. A part-time employee earning €700 gross a month over fourteen payments declares €8,490 after social security, under the single-person ceiling. To find yours from a salary, use the Greek salary calculator.
The full exemption
Article 13(2) raises the reduction to 100% for families whose taxable income is at most €12,000 plus €1,000 per spouse and dependant, with buildings of at most 150 m², Greek tax residence, and at least 3 dependent children or a member with a disability of 80 % or more. The article sets no ceiling on total property value for this exemption. Both low-income cuts are granted by an act of the tax administration on the basis of the income tax return, and are re-examined by the end of February of the following year against the returns filed on time.
Do you qualify for the 50% or 100% low-income cut?
Reduction that may apply
50 %
| Income limit for 50% | €11,000 |
| Income limit for 100% | €14,000 |
| Area limit | 150 m² |
For the 50% cut total value is checked too: up to €85,000, €150,000 or €200,000 depending on the household.
Insurance and the village cut
Two further reductions depend on the home itself. A dwelling insured for earthquake, fire and flood during the previous year, for its full rebuilding value, pays 20 % less if it is worth up to €500,000 and 10 % above that; a policy taken out mid-year gives a prorated cut. The ENFIA and home insurance guide explains what the policy must cover.
For 2026, a Greek tax resident whose main home lies in a settlement of up to 1,500 people outside mainland Attica, worth up to €400,000, pays 50 % less on that home, and from 2027 nothing. Some border areas use a limit of 1,700. See ENFIA in small settlements.
Exemptions that are not reductions
Some owners pay no ENFIA at all for reasons unrelated to income or value. Article 17 of the code exempts, for 2025, 2026 and 2027, every property within the municipality of Soufli in Evros. It also exempts properties in the municipalities of Mantoudi-Limni-Agia Anna and Istiaia-Aidipsos in northern Evia, hit by the fires of summer 2021, provided the same owner has held them continuously since 2021. Similar exemptions cover buildings declared dangerous or unfit for use after the fires of July 2018 in Corinthia, the Thessaly earthquake of March 2021, the Crete earthquakes of 2021 and the Samos earthquake and flood of October 2020, each tied to an inspection certificate issued by a set date and, in several cases, to an application filed in an earlier year.
These exemptions are geographic and documentary, so the calculator does not test them. If you bought or inherited in one of these areas, check the conditions in article 17 itself, linked in the sources below, before relying on any estimate.
How the cuts stack
The code expresses each reduction as a percentage of the tax and does not spell out an order. Our calculator applies them one after the other, multiplying, so they never add up to more than the tax: 25 %, 20 % and 50 % together give 70 %, and €280 of tax becomes €84. Your assessment shows how each one was applied. Some owners ask about a discount for paying the whole year at once; the articles discussed here contain none, and we have not confirmed one on an official source for 2026, so the calculator does not include it.