Tax Reduction for Building Upgrade Expenses (Article 39B of the Income Tax Code)
Expenses of up to €16,000 for the energy, functional or aesthetic upgrade of a building made by 31/12/2026 reduce your income tax, spread over five years.
Up to €16,000 of expenses, reducing the tax in equal parts over 5 years (up to €3,200 a year, up to that year's tax)
Who can get it
Official evidence · Οδηγίες Ε1 2026, κωδ. 385-386: «προκειμένου να γίνει υπαγωγή στις εξαιρέσεις του άρθρου 20 του ΚΦΕ, σχετικά με τις μειώσεις φόρου των φορολογικών κατοίκων αλλοδαπής» · «όταν ο φορολογούμενος είναι κάτοικος χώρας - μέλους της Ε.Ε. ή ΕΟΧ και: • απέκτησε στην Ελλάδα τουλάχιστον το 90% του παγκόσμιου εισοδήματός του ή • το φορολογητέο εισόδημά του είναι τόσο χαμηλό ώστε θα δικαιούταν την μείωση του φόρου δυνάμει της φορολογικής νομοθεσίας του κράτους της κατοικίας του.» · Checked: 2026-10-12
Official evidence · ΑΑΔΕ, Εγχειρίδιο Ερωτήσεων-Απαντήσεων (Μάιος 2026), ερ. 25 στ): «Οι δαπάνες … που σχετίζονται με την ενεργειακή, λειτουργική και αισθητική αναβάθμιση κτιρίων, τα οποία δεν έχουν ήδη ενταχθεί ή δεν εντάσσονται σε πρόγραμμα αναβάθμισης κτιρίων μειώνουν, ισόποσα κατανεμημένες σε περίοδο πέντε (5) ετών, τον φόρο εισοδήματος των φυσικών προσώπων, μέχρι του αναλογούντος για κάθε φορολογικό έτος φόρου, με ανώτατο συνολικά όριο δαπάνης τις δεκαέξι χιλιάδες (16.000) ευρώ» · «το άρθρο 39Β του ΚΦΕ εφαρμόζεται για τις δαπάνες που πραγματοποιήθηκαν στα φορολογικά έτη που αρχίζουν από 1.1.2020 έως και 31.12.2026» · Checked: 2026-10-02
Official evidence · ΑΑΔΕ, Εγχειρίδιο (Μάιος 2026), ερ. 25 στ): «(άρθρο 39Β ΚΦΕ, κωδ. 627-628)» · Checked: 2026-10-02
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
Pay electronically and keep the invoices
Card, transfer or other electronic means of payment; legal invoices for goods and services.
- 2
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.
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What it is
Expenses for goods and services related to the energy, functional and aesthetic upgrade of buildings reduce the income tax of individuals, in equal parts over five years and up to each year's tax, with a total expense cap of €16,000 (i.e. up to €3,200 a year). Expenses for goods count only up to one third of the expenses for services.
Conditions: the building must not be, or be about to be, included in a building-upgrade programme (e.g. Exoikonomo), the expenses must be supported by legal invoices and paid by electronic means. It applies to expenses from 1/1/2020 to 31/12/2026; for 2020-2023 expenses the older rules apply. Expenses from 2027 are not covered unless a new extension is given.
The expenses are declared in the E1 return (codes 627-628). If you use this reduction, you do not also get the 30% deduction for home repair and maintenance expenses in the same year.
Lifecycle*
ActiveTime-limited programme
- Active from
- Active until
*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: 12/10/2026