ENFIA 50% Reduction for Small Settlements (2026)
The individual's main residence is in a settlement with a population of up to 1,500 or up to 1,700 inhabitants (depending on the case), regardless of income. This is a separate measure that may be combined with the income-based reduction/exemption of Article 13 (see "ENFIA Property Tax 50% Reduction").
50% reduction of ENFIA (the annual property tax) on the main residence
Who can get it
Official evidence · Άρθρο 17 παρ.3 Κώδικα Φορολογίας Περιουσίας, Α.1063/13-03-2026 · Checked: 2026-09-26
Official evidence · Στόχευση κατά τα κριτήρια της πηγής · Checked: 2026-09-26
Official evidence · Α.1063/13-03-2026 (ΑΑΔΕ), άρθρο 1: «χορηγείται σε φυσικά πρόσωπα, φορολογικούς κατοίκους Ελλάδας την 1η Ιανουαρίου του έτους φορολογίας, των οποίων η κύρια κατοικία βρίσκεται σε οικισμούς με πληθυσμό έως χίλιους πεντακόσιους (1.500) κατοίκους, εξαιρουμένων των οικισμών της Περιφέρειας Αττικής, πλην της Περιφερειακής Ενότητας Νήσων» · Checked: 2026-09-30
Official evidence · Α.1063/13-03-2026 (ΑΑΔΕ), άρθρο 1: «χορηγείται σε φυσικά πρόσωπα, φορολογικούς κατοίκους Ελλάδας την 1η Ιανουαρίου του έτους φορολογίας, των οποίων η κύρια κατοικία βρίσκεται σε οικισμούς με πληθυσμό έως χίλιους πεντακόσιους (1.500) κατοίκους, εξαιρουμένων των οικισμών της Περιφέρειας Αττικής, πλην της Περιφερειακής Ενότητας Νήσων» · Checked: 2026-09-30
Based on official sources. For the latest criteria, contact the relevant authority.
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
Sign in to gov.gr with your TAXISnet codes
You sign in ONLY through the official government page. Never enter your codes anywhere else.
- 2
Open the application service
Go to the official pageAuthority: ΑΑΔΕ
- 3
Fill in and submit the application
Enter your details, upload anything requested and submit. Keep the protocol number.
- 4
Track your application
Progress and the final decision appear in your account on the authority / gov.gr.
Indicative guide — the application and final decision are made by the competent authority.
Indicative results — not an official assessment.
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What it is
The individual's main residence is in a settlement with a population of up to 1,500 or up to 1,700 inhabitants (depending on the case), regardless of income. This is a separate measure that may be combined with the income-based reduction/exemption of Article 13 (see "ENFIA Property Tax 50% Reduction").
Announcement (Thessaloniki International Fair, 06/09/2026): from mid-March 2027, with the new ENFIA assessments, the tax is to be abolished in settlements of up to 2,000 inhabitants (up to 2,200 in Western Macedonia). It has not been legislated yet; this page will be updated when it is published in the Government Gazette (ΦΕΚ). For 2026 the 50% reduction described above applies.
Lifecycle*
ActivePermanent/ongoing benefit
No fixed end date is currently recorded.
*Cycles, deadlines, and availability may change regularly. Always confirm with the official source before applying.
Benefit details
- Provider
- ΑΑΔΕ
- Category
- Taxes & Debts
- Status
- Active
- Type of benefit
- Tax relief
Details last verified: 26/09/2026