ENFIA Exemption for the Main Residence in Small Settlements (from 2027)
From 2027, a full ENFIA exemption for the main residence in a settlement of up to 1,500 inhabitants (up to 1,700 in the Western Macedonia Region, the Evros regional unit and the municipalities of Central Macedonia, Eastern Macedonia and Thrace and Epirus that border the country's frontier), except settlements of the Attica Region (the Islands regional unit is included), provided the home is worth no more than €400,000, regardless of income.
Full (100%) exemption from ENFIA (the annual property tax) on the main residence, from 2027
Who can get it
Official evidence · Άρθρο 10 παρ. 1 περ. ια΄ ΚΦΠ, όπως προστέθηκε με το άρθρο 10 παρ. 1 ν. 5246/2025 (ΦΕΚ Α΄ 198/11.11.2025): «ια) Από το έτος 2027, σε φυσικά πρόσωπα, φορολογικούς κατοίκους Ελλάδας, των οποίων η κύρια κατοικία βρίσκεται σε οικισμούς με πληθυσμό έως χίλιους πεντακόσιους (1.500) κατοίκους, σύμφωνα με την εκάστοτε πλέον πρόσφατη απογραφή πληθυσμού, εξαιρουμένων των οικισμών της Περιφέρειας Αττικής, πλην της Περιφερειακής Ενότητας Νήσων. Ειδικά για την Περιφέρεια Δυτικής Μακεδονίας, την Περιφερειακή Ενότητα Έβρου και τους Δήμους της Περιφέρειας Κεντρικής Μακεδονίας, της Περιφέρειας Ανατολικής Μακεδονίας και Θράκης και της Περιφέρειας Ηπείρου που εφάπτονται με τα σύνορα της χώρας, το όριο της παρούσας περίπτωσης ορίζεται σε χίλιους επτακόσιους (1.700) κατοίκους … εφόσον η συνολική αξία του εκατό τοις εκατό (100%) της πλήρους κυριότητας της κατοικίας … δεν υπερβαίνει τις τετρακόσιες χιλιάδες (400.000) ευρώ.» · Checked: 18/10/2026
Official evidence · Άρθρο 10 παρ. 1 περ. ια΄ ΚΦΠ (άρθρο 10 παρ. 1 ν. 5246/2025): «Η απαλλαγή αφορά αποκλειστικά στα δικαιώματα επί της κύριας κατοικίας των προσώπων της παρούσας περίπτωσης» · Checked: 18/10/2026
Official evidence · Άρθρο 10 παρ. 1 περ. ια΄ ΚΦΠ (άρθρο 10 παρ. 1 ν. 5246/2025, ΦΕΚ Α΄ 198/11.11.2025): «Η απαλλαγή αφορά αποκλειστικά στα δικαιώματα επί της κύριας κατοικίας των προσώπων»
How to apply
The steps to apply yourself. Free: you don’t need to pay anyone.
Required Documents
Usually the details gov.gr already holds about you are enough.
Step by step
- 1
No application is needed before the 2027 ENFIA is issued
The law provides for no application. Make sure your main residence is declared correctly in your tax return and that your E9 shows the home's correct electricity supply number, as was required for the 2026 reduction. AADE will announce the procedure for 2027.
Open the page
Good to know
- Sign in to gov.gr with your TAXISnet codes. You sign in ONLY through the official government page. Never enter your codes anywhere else.
- Fill in and submit the application. Enter your details, upload anything requested and submit. Keep the protocol number.
- Track your application. Progress and the final decision appear in your account on the authority / gov.gr.
Prefer a professional to handle it?
This service is being prepared. For now, the free guide above walks you through every step.
Assign to an accountant or citizen-service office — coming soonIndicative information, not an official decision. myepidoma is not a government service: you apply to the competent authority, which also makes the final decision.
What it is
The exemption covers only the rights in the main residence, as shown in the Property Ownership and Management Register (ΜΙΔΑ, article 15B of the Tax Procedure Code); until that register is live, in the income tax return of the previous tax year, and only if the value of 100% full ownership of the home is no more than €400,000. The settlement's population is taken from the most recent census. For 2026 a 50% reduction applies (see "ENFIA 50% Reduction for Small Settlements (2026)"). AADE has not yet announced the procedure for 2027; for 2026 the reduction was given automatically on the assessment, matching the home in the E9 through the electricity supply number.
Proposed in a bill in public consultation until 1/11/2026; it has not been passed. Under the Ministry of National Economy and Finance bill (article 15), the limit would become 2,000 inhabitants, and 2,200 only in the Western Macedonia Region; Evros and the border municipalities would move to the general limit of 2,000. Until it is published in the Government Gazette (ΦΕΚ) the limits of 1,500 and 1,700 inhabitants apply.
Lifecycle*
Permanent/ongoing benefit
- Active from
*Cycles, deadlines, and availability may change regularly. Always confirm with the official source before applying.
Benefit details
- Type of benefit
- Tax relief