ENFIA 2026: what changed for foreign property owners
The main points for 2026 are a continued reduction for qualifying insured homes, a new 50% reduction for qualifying principal residences in small settlements, and an assessment issued in March with 12 monthly instalments. Owners abroad should not assume that either reduction applies automatically to a second home.
Foreign residence does not remove ENFIA liability. If you held a taxable right in Greek real estate on 1 January 2026, AADE normally calculated ENFIA from the property information recorded in E9. Check the assessment itself rather than relying on generic regional estimates.
What ENFIA is
ENFIA is Greece's annual national tax on specified rights in real estate. It applies to individuals and legal entities that hold those rights on 1 January of the tax year. Nationality is not the deciding factor: an owner can be liable even while living and paying income tax abroad.
The assessment is generated from the owner's E9 property record. The characteristics recorded there - including the type of right, ownership percentage, floor area and other property details - can therefore affect the result. Our evergreen ENFIA guide explains the broader system, while this article focuses on the confirmed 2026 position.
The confirmed ENFIA changes and measures for 2026
1. The insured-residence reduction continues
For qualifying residences insured for a full year against earthquake, fire and flood, the reduction is:
- 20% when the residence's taxable value does not exceed €500,000.
- 10% when the residence's taxable value exceeds €500,000.
A proportional reduction can apply when the qualifying insurance was in force for at least three months rather than the full year. AADE's 2026 guidance also states a required reconstruction value of €900 per square metre. The insurance must meet the detailed conditions; having any home policy is not enough.
For the 2026 assessment, the deadline to submit or correct the application was 16 February 2026, and insurers had until 28 February to confirm the data. Those dates have passed. If the reduction is absent from an assessment even though you believe the residence qualified, ask your insurer and Greek accountant what evidence and correction route are available for your circumstances.
2. A 50% reduction applies to qualifying principal residences in small settlements
For 2026, a 50% ENFIA reduction was introduced for a qualifying principal residence in a small settlement. This is not a blanket discount for every village property or holiday home.
AADE's published criteria include all of the following:
- The dwelling must be declared as the taxpayer's principal residence in E1.
- The taxpayer must have been a Greek tax resident on 1 January 2026.
- The total taxable value used for the measure must not exceed €400,000.
- The settlement must meet the population and geographic conditions in decision A.1063/2026.
Most of Attica is excluded, with a specific exception for the Attica Islands regional unit. Different population limits apply to some qualifying border areas. Because Greek tax residence and principal-residence status are core conditions, many diaspora owners and non-resident second-home owners will not qualify.
3. The 2026 assessment arrived in March
AADE announced that 2026 ENFIA assessments were posted on 15 March 2026. The tax could be paid in full or through 12 monthly instalments, with the first instalment due on 31 March 2026. This replaces the old autumn timetable that still appears in some online articles.
If you have not reviewed the assessment, log in to myAADE or ask your authorised Greek tax professional to retrieve it. Do not wait for a paper bill at an overseas address.
How ENFIA is calculated for an individual owner
The Ministry of Economy and Finance describes the current individual assessment as:
- A main tax for each property, calculated using the property's recorded characteristics and the applicable statutory factors.
- A value-based increase for individuals whose total real-estate value exceeds €500,000, subject to the detailed calculation rules.
The separate additional or supplementary tax described in current Ministry guidance applies to legal entities. That distinction matters because older explanations often describe individuals as still paying a separate portfolio-wide “supplementary tax.”
There is no responsible way to estimate a particular owner's 2026 bill from a neighbourhood name and floor area alone. The correct figure depends on the official property record, the right held, the ownership percentage and the statutory calculation. Use the issued assessment as the starting point.
What owners abroad should check on the 2026 assessment
- Confirm every property and right. Check that the address or location, ownership percentage, type of right and declared property characteristics agree with the legal record.
- Compare the assessment with E9. ENFIA is generated from E9, so an inaccurate property record can produce an inaccurate assessment.
- Check the insured-home reduction. If you applied for it, confirm that the eligible dwelling and reduction appear correctly.
- Do not assume small-settlement eligibility. Confirm Greek tax residence, principal-residence declaration, value and settlement criteria with a qualified adviser.
- Check payment status. Confirm the instalment schedule and whether each payment has actually been credited in myAADE.
- Use the right professional for corrections. An accountant, lawyer or engineer may be needed depending on whether the issue concerns a filing, title or property characteristics.
When a purchase, sale, inheritance, gift or property change affects E9, the applicable declaration timing matters. See the E9 guide for owners abroad and the 2026 Greek property tax calendar. For representation questions, read our guide to choosing a Greek tax representative.
Do regional ENFIA statistics predict your bill?
No. AADE publishes useful national and regional ENFIA statistics, but an aggregate increase or decrease does not establish what happened to a particular apartment, house or parcel. It can reflect changes in ownership, declared property data, reductions and the mix of properties in that region.
Claims such as “all Riviera homes increased by 10%” or “village houses became cheaper” need property-level evidence. The issued assessment and E9 record are more reliable than a broad regional prediction.
Where Estia Home Watch fits
Estia Home Watch provides local property care for owners abroad. It does not calculate ENFIA, prepare tax filings, determine eligibility for reductions, correct E9 records or represent owners before AADE.
If property access, a documented condition visit or agreed on-site coordination is needed separately from the tax work, that can be discussed as property care. Your appointed accountant, lawyer, notary or engineer remains responsible for professional advice and filings.
Tell us where the property is, how it is used and what practical care it needs while you are abroad. Request a discovery call.
Primary sources
- Ministry of Economy and Finance - current ENFIA structure and insured-residence reductions
- AADE - 2026 insured-residence ENFIA reduction process and deadlines
- AADE - 2026 assessments, 12-instalment schedule and small-settlement measure
- AADE decision A.1063/2026 - small-settlement principal-residence reduction
- AADE - 2026 ENFIA statistics and regional data
- AADE - E9 declaration and ENFIA service
Editorial note: This article provides general educational information, not tax, legal, accounting or investment advice. No qualified Greek tax or legal review is claimed unless a named reviewer is shown.
