Legislative improvements that extend its phase-out LIGHT and its 50% reduction minimum income for specific border zones announced yesterday (07.11.2025) by the Minister of Finance, Kyriakos Pierrakakis.
As the minister emphasized, the said interventions will operate in a targeted manner to strengthen critical areas, while the schedule is in effect, with ENFIA being reduced by 50% in 2026 and abolished in 2027 for main residence. As regards the minimum income for sole proprietorships, it is reduced by 50% where the new criteria are met.
Based on the new interventions, the ENFIA and the minimum income now include settlements with a population of up to 1,700 inhabitants, beyond the limit of 1,500 that applies in general. The extension concerns Western Macedonia, the PE of Evros and the municipalities of Central Macedonia, Eastern Macedonia and Thrace and Epirus bordering on the borders. For these areas, the 50% reduction of the minimum income covers debtors who carry out an activity and have their main residence in municipal communities or settlements of 500 to 1,700 inhabitants, while the gradual abolition of ENFIA applies to natural persons with their main residence in settlements of up to 1,700 inhabitants.
What the new regulations mean in practice
For example, if a main residence in a settlement of 1,650 inhabitants in Kilkis was charged with ENFIA 200 euros, in 2026 the tax drops to 100 euros and from 2027 it becomes zero, as long as the other criteria are met (main residence, natural person, tax resident of Greece). The general exemption for very high value dwellings applies, as shown in the main box.
Regarding the second regulation, for a self-employed person with headquarters and main residence in a settlement of 1,600 inhabitants in Florina, if the presumed minimum income of article 28A was determined at 16,000 euros, with the 50% reduction regime, the basis of calculation falls to 8,000.
Finally, the monthly border allowance of 130 euros is extended to officers of the Coast Guard who serve in the Port Authorities of Maroneia, Fanario and Porto Lagos and to officers of the Fire Brigade who serve in units of the mainland border (Epirus, Macedonia, Thrace). The payment will follow the passing of the law and the issuance of the necessary payroll acts.