The Council of Ministers approved the draft law incorporating the announcement with the news measure her TIF For middle class, families and region, and additions were included.
The upgraded TIF package contains “old” measures such as new income tax scales from 2026, gradual abolition of ENFIA for main residences in settlements of up to 1,500 inhabitants (50% in 2026, full exemption in 2027), reduction of 30% of VAT in Acritus islands up to 20,000 inhabitants from 1.1.2026 12,000–24,000 euros.
The new measures include the extension of 2026 of electronic payment incentives (discount from taxable income of 30% selected costs of up to 5,000 euros, medical, dental and veterinary expenditure measures double in the required 30%), exception from the imputed income for new releases for new releases. Evros with a limit of 1,700 residents in the abolition of ENFIA, and a tax reduction in doctors from 22% to 20%.
In the housing, the three -year discharge of tax on vacant houses given in long -term lease extends in 2026 with more flexible terms: the 120 sq.m. It goes up for families with more than two children (added 20 sqm per child), a tenant is allowed without loss of exemption, a status of at least six months for doctors, teachers and uniforms, and a non -disposal clause in short -term leasing within three years is allowed.
In evidence, beyond the reduction of 30% –35% for houses and the calculation of car. After 2010, according to pollutants, it is stipulated that dependent children with their own income are not subject to the minimum objective expense of EUR 3,000.
State salaries, the five -year diploma (two scales) are recognized, established tax free of the Foreign Ministers ‘Library and Researchers’ Library, interventions for the staff of the Foreign Ministry and special arrangements are provided for prison stores (eg.
It is recalled that the following measures had been announced (and approved by the current cabinet).
Tax arrangements
Reform tax scale of employees, retirees, farmers and freelancers with a focus on middle class, families with children and young people.
- 2% reduce scale rates from 10,000 to 40,000 euros
- For 10,000 to 20,000 euros from 22% to 20%
- For 20,000 to 30,000 euros from 28% to 26%
- For 30,000 to 40,000 euros from 36% to 34%
- It is imported from € 40,000 to 60,000 euros 39%, while the rate of 44% will apply to incomes of more than 60,000 euros.
Additional interventions for families with children At the rate of 10,000 to 20,000, which will now amount to 20% for taxpayers without children, it is further reduced according to the number of children and even more for the three in:
- 18% for taxpayers with 1 dependent child
- 16% for taxpayers with 2 dependent children
- 9% for taxpayers with three dependent children
- The rates of 0 to 20,000 euros are zeroed for taxpayers with four or more dependent children.
- The coefficient of 20,000 to 30,000 euros will now be 26% for taxpayers without children is also reduced by 2 percentage points for each child
- 24% for taxpayers with 1 dependent child
- 22% for taxpayers with 2 dependent children
- 20% for taxpayers with three dependent children
- 18% for taxpayers with four dependent children
- 16% for taxpayers with five dependent children etc.
Additional interventions for young people:
- For young people up to 25 years old, rates from 0 to 20,000 euros are reset.
- For young people 26 to 30 years, the rate from 10,000 to 20,000 will be 9%.
The above interventions will be implemented from the tax year 2026 and (a) employees and retirees will see the benefit from the January 2026 payroll by increasing their monthly net earnings as the tax is withheld, (b) individual businesses and farmers will see the taxpayer 20. A total of about 4 million taxpayers are currently beneficial under their income tax.
Abolition of ENFIA gradually for main houses in settlements with a population of up to 1,500 residents
By 2026 the tax is reduced by 50% and by 2027 they are exempt from ENFIA. Rights to property relating to the main residence and belong to natural persons, tax residents of Greece, whose main residence, as evidenced by the income tax return, are located in settlements with a population of less than a thousand five hundred (1,500) inhabitants, excluding the settlements of the settlements. Especially for the Evros Regional Unit, the limit is set at a thousand seven hundred (1,700) inhabitants. Homes with a total taxable value of more than 400,000 euros are excluded. The measure is estimated to have about 1 million rights to homes in those areas of the territory. It concerns 12,720 settlements (in a total of 13,586 settlements) of the country both in mainland and island Greece.
Reduce income tax from real estate
From the tax year 2026, a 25% intermediate rate has been established for rents from 12,000 to 24,000 euros. It is recalled that today up to 12,000 is applied 15% and then increases to 35%. Immediate beneficiaries are estimated at 161,587 property owners.
VAT reduction by 30% on the Aegean islands with up to 20,000 inhabitants
From 1/1/2026 the VAT is reduced by 30% in the islands of the Northern Aegean Region, the Prefecture of Evros (Samothraki) and the Dodecanese Prefecture with a population of up to 20,000 inhabitants.
Reduction
Documents for homes are reduced from 30% to 35%. For cars, for what has been classified after 2010, the evidence will be calculated on the basis of pollutants, with significant benefits for cars under the decade. In addition, the minimum objective expense of EUR 3,000 will be excluded from dependent children with the same income. Beneficiaries are about 477,000 taxpayers with a added tax difference due to living evidence.
Tax incentives extensions to address the housing problem
- It is also expanding for 2026 the income tax exemption for 3 years for vacant homes to be leased in long -term lease.
- It expands for another year, that is, by the end of 2026, the suspension of VAT on new buildings.
Establishment of 100% Investment Expenditure Overward Surgery in Strategic Defense and Construction of Vehicle
In order to mobilize private investment in strategic sectors where today the activity in the Greek market is extremely limited, investment costs related to defense and construction of vehicles, aircraft and components will be deducted from gross business revenue at the time of their 100%(100%). In addition, these investments will give the motivation of rapid licensing, as is the case with strategic investment.
Remove fee end TV
Since January 2026, a subscription television fee has been abolished, which is burdened by more than 1 million subscription television accounts, both households and businesses. The end today is 10% on the total monthly account.
Interventions in the minimum income of freelancers
- The forecast is expanded to reduce 50% of the minimum income currently applicable to settlements with a population of up to 500 people or municipal communities outside Attica with a population of up to 1,500 people, in all settlements outside Attica with a population of up to 1,500 people. Consequently, there are another 176 settlements that were marginally out of arrangement. The school canteens will also have a 50% reduction nationwide.
- New mothers who have been practicing a freelance profession during the year of birth of a child and the next two years are excluded from imputed income. It is estimated that about 6,000 new mothers benefit.
Main wage arrangements:
- Reforming Police, Fire and Port Authority with increases since October 2025.
- Wage arrangements for the staff of the Ministry of Foreign Affairs: Foreign Ministry executives are foreseen (a) the increase in the benefit of special duties from 120 to 184 euros depending on the post, (b) the establishment of special duties in additional sectors of the Ministry of Foreign Affairs and (c) the increase in compensation for compensation. It should be noted that the JMD will also increase the compensation of the foreign service, depending on the country served by executives.
- It is recognized by a postgraduate, with two wage promotions, the Polytechnic’s diploma and other universities with a five -year course of study. It is estimated that beneficiaries will be about 5,000 civil servants at an annual cost of € 7 million.
- It is tax -free for the Library of Library of Faculty of Faculty and Researchers.
Finally, it is noted that arrangements announced at the TIF will be established in other bills or regulated by ministerial decisions:
- The new payroll of the Armed Forces is included in the bill of the Ministry of National Defense, which is being processed.
- The gradual abolition of offsetting pensioners’ increases with personal difference will be legislated once the actuarial study underway is completed by the actuarial authority.
- The institutionalization of the Innovation Fund will be provided for a bill by the Ministry of Health.
- Income tax exemption from institutions and bequests will be provided for a bill by the Ministry of National Economy and Finance.
- The extension for 2026 of the restriction of new short -term lease operations to the three Athens Municipal Districts will be foreseen in a ministerial decision that is being processed.
- The joint ministerial decision will increase the compensation of the foreign service, depending on the country serving the foreign ministry officials.