Greece to overhaul ENFIA tax using electronic building ID from 2027

The Greek government has approved changes to the ENFIA property tax that will take effect from the 2027 tax year. The new rules introduce an Electronic Building Identity (EBI) as the primary source for determining the taxable floor area of a property, replacing reliance on cadastral records, title deeds or construction permits.

The reform seeks to correct situations where owners have been taxed on a larger surface than actually exists, aligning the tax base with the real characteristics of each building. Declarations submitted before the change (E9 forms) will not be subject to penalties if the EBI shows a smaller area. The measure is presented as part of the administration’s pre‑election agenda.