The process of clearing this year's ENFIA (Uniform Real Estate Ownership Tax) is underway by Greece's Independent Authority for Public Revenue (AADE). The application for submitting Property Declaration Forms (E9) for the year 2026 will remain closed until the issuance and publication of the new ENFIA statements for approximately 7 million property owners in the first half of March. This delay aims to ensure that all relevant data is accurately processed before being communicated to taxpayers.

For this year, a significant measure has been introduced that offers a reduction in ENFIA for thousands of property owners living in settlements with up to 1,500 inhabitants or in certain border areas with up to 1,700 inhabitants. In these designated areas, the ENFIA will be reduced by 50%, which comes at a fiscal cost of 35 million euros. Moreover, property owners in these regions are expected to receive full exemption from ENFIA by 2027, which would increase the fiscal cost to 70-75 million euros, affecting around 700,000 properties and 1 million rights.

Payment of the tax can be made either in a lump sum or in 12 monthly installments, with the first installment due at the end of March. This flexible payment option is designed to accommodate the financial capabilities of a diverse range of property owners, ensuring broader compliance with tax regulations and providing some relief amidst the ongoing economic issues in Greece.