12.720 settlementsfrom a total of 13,585, both in mainland and island Greece will be exempt from ENFIA gradually in 2 years.
Specifically, as announced at the TIF, by 2026 the tax is reduced by 50% and by 2027 they are exempt from ENFIA the rights to real estate relating to the main residence and belong to natural persons, tax residents of Greece, whose main residence, as evidenced by the taxpayers’ tax return. They are located in the Region of Attica (except for the Regional Unit of Islands).
Homes with a total taxable value of more than € 400,000 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 and the annual cost of full exemption is estimated at around € 75 million.