Greek ENFIA property tax reforms and administration

The Greek government has announced reforms to the ENFIA property tax scheduled for the 2027 fiscal year. The reform will utilize a new Electronic Building Identity (EBI) as the primary method for determining taxable real estate surface area, moving away from reliance on cadastral records, building permits, and title deeds. This change aims to rectify instances where owners were taxed for areas larger than their actual property size. Under the new rules, EBI data showing smaller surfaces will be accepted for assessments, and no penalties will be applied to previous filings that differ from cadastral figures.

In the immediate term, taxpayers are managing current ENFIA obligations, with the sixth installment due by August 31. Current property tax payments are structured into twelve monthly installments concluding in February 2027. For those unable to meet these deadlines, the tax authority provides settlement options through the myAADE platform, allowing regular debts such as ENFIA and income tax to be spread over up to 24 installments.