Today’s topic is the posting of ENFIA statements for 2026, with the property tax “bill” reaching some 7.3 million owners in the first few days of next week. Under the current timetable, by March 10, ADEA will have sent out statements for a tax totaling €2.3 billion, which will be paid in 12 monthly instalments, with the first to be paid by March 31, 2026, and the last in February 2027.

This year’s tax returns are expected to be “multi-speed”, as around two in ten owners will see a reduced tax rate compared to last year, while there will be significant variations for around one million taxpayers due to new arrangements that provide for reductions, deductions or even a complete exemption from tax for certain categories.

Among the winners of this year’s settlement are homeowners who have insured their homes against earthquake, fire and flood. For homes with a property value of up to €500,000, the discount is 20%, up from 10% last year, while for properties with a higher value the discount remains at 10%, provided the insurance has been in place for at least three months in 2025. At the same time, the tax will be reduced by 50% for main residences in more than 13,000 small settlements in the country with a population of up to 1,500 residents – or up to 1,700 residents in Evros, Western Macedonia and border areas – with the exception of settlements in Attica, except for the Regional Unit of the Islands. The regulation concerns about one million main residences with an objective value of up to 400,000 euros, for which a complete abolition of the tax is foreseen from 2027.

Households with low incomes will also get a 50% discount on ENFIA, provided they meet certain income and property criteria. Specifically, taxable family income must not exceed 9,000 euros, plus 1,000 euros for the spouse and each dependent member, the total surface area of the buildings must not exceed 150 square meters and the total value of the real estate must not exceed 85,000 euros for a single person, 150,000 euros for a married or single-parent family and 200,000 euros for a family with two children.

This year, ENFIA will be zero for third-generation families and for those with three children and for those with more than 80% disability, provided that the family income does not exceed 12,000 euros – plus 1,000 euros for each member – and that the total surface area of the buildings does not exceed 150 square meters. Property owners affected by natural disasters are also exempt from the tax.

On the contrary, those who acquired new properties through purchase, parental donation, gift or inheritance, those who acquired rights in rem to properties in 2025, as well as those who proceeded with the settlement of unauthorized premises or completed the construction of properties are expected to see an increased tax bill. For those who had no change in their property status in 2025, the tax will remain essentially the same as last year.

The tax can be paid either as a lump sum by March 31 or in 12 monthly instalments, and there is also the option of joining the fixed arrangement of up to 24 instalments. In this case, an annual interest rate of 5.84% applies, with a minimum monthly instalment of 30 euros, while the regulation is cancelled if two consecutive instalments remain unpaid.

If owners identify errors in their tax return, they will have to submit an amending return after the completion of the clearance, while where a deduction is not automatically granted – such as that for insurance – the correction can be made via the myAADE digital platform with a request for reclearance and the necessary supporting documents.