Greece to Revise ENFIA Property Tax Calculation Using Electronic Building Identity from 2027

The Greek Ministry of Finance will change the method for calculating the ENFIA property tax beginning with the 2027 tax year. The new rule requires the use of the Electronic Building Identity (E‑BI) to determine the actual floor area and usage of buildings, superseding reliance on cadastral records, title deeds, or construction permits.

The amendment targets owners whose registered property size exceeds the real dimensions, aiming for a fairer tax assessment. Declarations (E9), ENFIA determination acts, and certificates already issued will not be deemed inaccurate, and no penalties will be applied when the E‑BI shows a smaller area than official records. The change does not affect ENFIA calculations for the 2026 fiscal year.

The reform is intended to align tax liabilities with the true physical characteristics and usage of properties, thereby reducing over‑taxation and improving the accuracy of the ENFIA system.