What actually changed in ENFIA for 2026?
The main change is the village discount, introduced under Law 5219/2025 (the current Property Taxation Code) and implemented for 2026 through AADE Decision A.1063/2026. Primary residences in settlements with up to 1,500 permanent residents, or up to 1,700 in the Evros region, now pay 50% of the ENFIA that would otherwise be due, as long as the property's objective value (the tax authority's assessed value, not the market price) does not exceed €400,000.
This is a targeted measure aimed at depopulated rural areas rather than at Athens or the main tourist coast. It does not apply to second homes, and it does not apply to flats in Athens municipalities, since none of them fall under the population threshold. If you own a village house that qualifies as your primary residence, this is worth checking on your myAADE account. If your flat is in central Athens, Thessaloniki, or any of the standard investor areas, this change does not touch your bill.
A second, separate change is the insurance discount, discussed below, and a third is the ongoing correction facility for the E9 declaration (the property register you file with AADE).
What is the 2027 phase-out, and does it affect Athens property?
The government has announced that ENFIA in the qualifying small settlements will be phased out entirely from 2027, with 2026's 50% reduction acting as a transition step, according to reporting on the bill submitted alongside Law 5219/2025. This has not been confirmed as a broader ENFIA abolition and there is no indication it will extend to Athens, Thessaloniki or other urban centres. Owners of city flats, including most Golden Visa (residency-by-investment) buyers, should not expect ENFIA to disappear or fall in 2027. Plan on paying it every year for the foreseeable future.
How does the insurance discount work, and did I miss it?
If you insured your property for its full value against earthquake, fire and flood, you could apply for a 20% ENFIA discount on properties with a taxable value up to €500,000, or 10% above that threshold, per the Ministry of Finance's ENFIA guidance. The reconstruction value used for this calculation in 2026 was set at €900 per square metre. Roughly 428,147 owners claimed the discount for 609,219 property rights, worth a combined €26,096,715.41, according to AADE's release accompanying the March bills.
The catch: the application deadline for the 2026 tax year was 16 February 2026, filed through the myAADE portal against an existing insurance policy. If you missed it, the discount is gone for this year's bill, not retroactively fixable through the E9 correction window described below, since it is a separate application, not a declaration correction. The lesson for next year is to buy or renew qualifying cover (full value, all three perils) well before the New Year and file the discount request as soon as the portal opens. For the underlying insurance question, our guides on landlord insurance in Greece and property insurance for landlords cover what a qualifying policy needs to include.
What does an Athens flat owner actually pay in 2026?
For most Athens apartments, ENFIA is a modest, predictable annual cost driven by the objective value, size, age, and floor of the property, not by anything that changed this year. As an illustration, an 85 sqm flat in Kolonaki with an objective value of €238,000 works out to roughly €726 a year, based on standard ENFIA calculation examples for 2026. For a typical mid-market 70 sqm flat elsewhere in Athens, the range is closer to €200 to €450 a year.
| Property profile | Approx. objective value | Typical ENFIA 2026 |
|---|---|---|
| 70 sqm mid-market Athens flat | €100,000-€150,000 | €200-€450/year |
| 85 sqm Kolonaki apartment | €238,000 | ~€726/year |
| Portfolio value over €500,000 (combined) | Varies | Supplementary tax applies, see below |
ENFIA is payable in 12 equal monthly instalments running from March 2026 to February 2027, with the first instalment due 31 March 2026, according to standard AADE payment terms. Paying late attracts interest and, eventually, enforcement measures, so it is worth setting a standing order rather than relying on memory across a full year.
What is the supplementary tax, and could I owe it?
Beyond the basic ENFIA charge, a supplementary tax applies once an owner's total assessed property value across Greece exceeds €500,000. The rate rises in bands: roughly 5% on the portion between €500,000 and €650,000, 10% between €650,000 and €800,000, 15% between €800,000 and €1,000,000, and 20% above €1,000,000. This is assessed on the individual owner's combined property holdings in Greece, not per property, so an investor with several flats needs to add up the total objective value to see whether the threshold is crossed. Golden Visa investors buying at the higher end of the market, particularly in Athens's more expensive neighbourhoods, are the group most likely to meet this threshold and should factor it into the annual holding cost alongside ENFIA itself.
What is the E9 correction window, and why does it matter this year?
The E9 is the property declaration every owner in Greece must keep accurate with AADE, listing each property's location, size, use and any co-ownership. For the 2026 tax year, AADE has extended the deadline for amended E9 declarations to 31 July 2026, allowing owners to correct errors that fed into an incorrect ENFIA bill.
This matters in two specific cases this year. First, some owners in qualifying villages found their 50% discount did not apply because their E9 record was missing an electricity supply number the system needs to confirm the property is a lived-in primary residence. Second, general errors in size, use classification or ownership share can still be corrected within this window, and a corrected declaration typically produces a revised ENFIA act reflecting the fix. If your bill looks wrong, the first step is always to check the E9 record behind it before assuming the tax office made an error.
Does Golden Visa status change anything about ENFIA?
No. ENFIA applies to Golden Visa holders exactly as it applies to any other property owner in Greece, per the Ministry of Finance's general ENFIA guidance. There is no exemption, discount or different rate tied to residency-by-investment status. Golden Visa buyers should budget ENFIA as a normal annual holding cost from the year of purchase, alongside koinochrista (shared building charges) and, where relevant, the supplementary tax above the €500,000 threshold. For the wider cost picture around the programme itself, see the Greece Golden Visa complete guide.
What to do next
Check your ENFIA 2026 act against your E9 declaration for accuracy, particularly if you own a village property expecting the 50% discount or if any detail (size, use, ownership share) looks wrong. If you missed the insurance discount deadline, diarise the next application window well ahead of time and confirm your policy covers earthquake, fire and flood at full property value. Set up automatic payment for the 12 monthly instalments to avoid interest. If you hold several properties and are unsure whether the supplementary tax threshold applies, get the objective values added up properly rather than guessing. mamaXO handles annual tax filings and ENFIA checks for clients as part of its property management service. For a review of your specific ENFIA position, get in touch.
About mamaXO
mamaXO is an Athens-based property and Golden Visa operator. This guide is produced by the mamaXO editorial team and reviewed by our in-house legal, tax and property specialists. We focus on accurate, source-backed and risk-honest guidance for international investors in Greek real estate.
