Greek Government to Revise ENFIA Property Tax Calculation Using Electronic Building ID from 2027

The Greek government announced reforms to the ENFIA property tax that will take effect for the 2027 fiscal year. A new Electronic Building Identity (EBI) will become the primary source for determining the taxable surface of real estate, replacing reliance on cadastral records, title deeds and building permits. The change is intended to correct cases where owners have been taxed for larger areas than actually exist.

Under the amendment, EBI data showing a smaller surface will be accepted for E9 property‑declaration filings and ENFIA assessments, and no penalties will be imposed on previously submitted statements that differ from cadastral figures. The timing of the reform, just before the expected national elections in 2027, is expected to generate political discussion.