ENFIA Property Tax 50% Reduction
A 50% reduction in the Single Property Tax (ENFIA) because of low income and property of low value.
50% reduction in ENFIA
Who can get it
Official evidence · Άρθρο 13 παρ.1 ν.5219/2025 (Κώδικας Φορολογίας Περιουσίας, ΦΕΚ Α΄130/18.07.2025) · Checked: 2026-09-26
Official evidence · ν. 5219/2025, άρθρο 13 παρ. 1: «χορηγείται έκπτωση πενήντα τοις εκατό (50%) … επί του φόρου που προσδιορίστηκε στα παραπάνω πρόσωπα» · Checked: 2026-09-30
Official evidence · ν. 5219/2025, άρθρο 13 παρ. 1 γ): «ο φορολογούμενος, ο ή η σύζυγος … και τα εξαρτώμενα τέκνα της οικογένειάς τους είναι φορολογικοί κάτοικοι Ελλάδας» · Checked: 2026-09-30
Official evidence · ν. 5219/2025, άρθρο 13 παρ. 1: «η συνολική αξία της ακίνητης περιουσίας … δεν υπερβαίνει το ποσό των ογδόντα πέντε χιλιάδων (85.000) ευρώ για τον άγαμο, των εκατόν πενήντα χιλιάδων (150.000) ευρώ για τον έγγαμο και τον ή τη σύζυγό του ή το μέρος του συμφώνου συμβίωσης ή τη μονογονεϊκή οικογένεια με ένα εξαρτώμενο τέκνο και των διακοσίων χιλιάδων (200.000) ευρώ για τον έγγαμο, τον ή τη σύζυγό του ή το μέρος του συμφώνου συμβίωσης και τα εξαρτώμενα τέκνα τους ή τη μονογονεϊκή οικογένεια με δύο (2) εξαρτώμενα τέκνα» · Checked: 2026-09-30
Official evidence · Άρθρο 13 παρ.1 ν.5219/2025 (Κώδικας Φορολογίας Περιουσίας, ΦΕΚ Α΄130/18.07.2025) · Checked: 2026-09-26
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
Check if you qualify
All of the following must apply together: family taxable income for the latest tax year up to €9,000, increased by €1,000 for a spouse or civil-partnership partner and for each dependent member; total building area up to 150 sqm; total real estate value up to €85,000 for a single person, €150,000 for a married person (or civil partner) or a single-parent family with 1 dependent child, and €200,000 for a married person with dependent children or a single-parent family with 2 dependent children; and Greek tax residence for you, your spouse and your dependent children. With 3 or more dependent children, or disability of 80% or more, the discount reaches 100%, with an income limit of €12,000 (increased by €1,000 per member) and the same 150 sqm area limit. The exact limits are set out in article 13 of law 5219/2025.
Open the page - 2
Check your ENFIA statement first
The reduction is usually applied automatically by AADE during the central ENFIA assessment, with no application needed. Open your statement in myAADE and check whether the reduction is already reflected in the amount you are asked to pay.
- 3
If it was not applied automatically, apply
Log into myAADE with your TAXISnet codes and follow: "My Requests" > New request > Taxation > Capital > Application for an ENFIA reduction or exemption. The request goes to the tax office (DOY or KEFOK) responsible for you. Attach form D500 together with the supporting documents that apply to your case (e.g. a disability or family-status certificate).
Open the page - 4
What happens after you apply
Your request is examined by the competent AADE department. If it is approved, a new, reduced ENFIA assessment act is issued. If you have already paid the full amount, the difference is refunded to you or offset against a future amount you owe.
- 5
Good to remember
The check is repeated every year, based on your current tax return. If the reduction is granted automatically you do not need to reapply; but if you filed a manual request in the past, check your new statement each year in case you need to file it again. Note: this low-income reduction is different from the ENFIA reduction for main residences in small settlements — do not confuse the two.
Authority: ΑΑΔΕ
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.
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What it is
The 50% ENFIA reduction (a discount due to financial inability to pay) is granted by an act of the Tax Administration, under article 13 para. 1 of the Property Tax Code (Law 5219/2025, A' 130), where article 7 of Law 4223/2013 was codified. All of the following must be met: (a) the total taxable family income for the latest tax year must not exceed 9,000 euros, increased by 1,000 euros for a spouse or civil-partnership partner and for each dependent member, (b) the total floor area of buildings must not exceed 150 sqm and the total value of real estate must not exceed 85,000 euros for a single person, 150,000 euros for a married person (or civil partner) or a single-parent family with one dependent child, and 200,000 euros for a married person (or civil partner) with dependent children or a single-parent family with two dependent children, and (c) the taxpayer, their spouse and their dependent children must be tax residents of Greece. The discount rises to 100% when there are three or more dependent children or a disability of 80% or more, with an income limit of 12,000 euros (increased by 1,000 euros per member) and a floor-area limit of 150 sqm. The discount is applied automatically during the central ENFIA assessment by AADE (Independent Authority for Public Revenue), with no separate application. If it is not granted centrally, the taxpayer submits an online application to the tax office (DOY/KEFOK) through myAADE (My Requests > New request > Taxation > Capital > Application for an ENFIA reduction or exemption) with form D500 and the required supporting documents.
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: 08/09/2026