# Greek fiscal and tax reform measures

> Live situation record from CLSTR: https://clstr.news/situations/greek-fiscal-and-tax-reform-measures
> Updated: 2026-09-07T11:55:56.000Z. Sources: 14. Developments: 2.

The Greek government has announced several fiscal reforms and tax adjustments scheduled to take effect between 2027 and 2029.

Regarding property taxation, Prime Minister Kyriakos Mitsotakis announced the expansion of the ENFIA property tax exemption to approximately 130 additional settlements. Starting in 2027, the population threshold for tax-free status will increase from 1,500 to 2,000 residents, with a higher threshold of 2,200 in Western Macedonia. This measure, which applies to primary residences, is expected to benefit roughly 650,000 property owners across various mainland and island locations.

Recent updates clarify that the exemption applies only to primary residences with a taxable value not exceeding €400,000; secondary or holiday homes are not automatically exempt. The program aims for a 50% reduction in ENFIA in 2026, followed by complete abolition in 2027 for qualifying properties. The expansion adds 131 new settlements, including tourist destinations such as Ano Mera in Mykonos, Mesaria and Emporio in Santorini, and Faliraki in Rhodes. While areas in Larissa and Aetolia-Acarnania qualify, locations like the Municipality of Agrinio and the Chora of Tinos remain excluded for exceeding population limits.

In the corporate sector, Greece is implementing a phased abolition of the occupation tax for legal entities to encourage regional economic development. Companies headquartered outside the Attica Region will be entirely exempt starting in 2027. Companies within the Attica Region will receive a 50% reduction in 2028, with full abolition expected by 2029. 

Other planned economic measures include reducing the depreciation period for new machinery investments from ten to six years starting in 2027, and lowering corporate tax advances from 80% to 50% beginning in 2028. Additionally, the Hellenic Development Bank will introduce new financing tools for small and medium-sized enterprises, including a 1.5 billion euro pool from Recovery Fund loans.

## Claims

- Prime Minister Kyriakos Mitsotakis announced the expansion of ENFIA tax exemptions at the 90th Thessaloniki International Fair. (corroborated by 2 sources)
- The general population threshold for ENFIA exemption is increasing from 1,500 to 2,000 residents. (corroborated by 2 sources)
- The population threshold for Western Macedonia is set at 2,200 residents. (corroborated by 2 sources)
- Approximately 130 to 131 additional settlements are being added to the exemption list. (corroborated by 2 sources)
- The new ENFIA exemption rules will be reflected in tax assessments starting in March 2027. (single source)
- The tax exemption applies only to the primary residence of the owner. (single source)
- The expansion will benefit approximately 650,000 property owners. (single source)
- The total number of settlements included in the exemption measure will rise to 12,855. (single source)

## Timeline

### 2026-09-07: Greece to phase out occupation tax for legal entities

Greece will abolish the occupation tax for legal entities outside Attica in 2027, with a phased removal for Attica-based firms by 2029, alongside new investment incentives and SME financing.

2 sources. https://clstr.news/cluster/greece-to-phase-out-occupation-tax-for-legal-entities

### 2026-09-07: Greece expands ENFIA property tax exemptions for 131 new settlements

Greece is expanding its ENFIA property tax exemption, raising the population threshold to 2,000 residents to include 131 more settlements, including major tourist destinations, starting from 2027.

12 sources. https://clstr.news/cluster/greece-expands-enfia-property-tax-exemptions-to-more-settlements

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Cite as: Greek fiscal and tax reform measures. CLSTR, https://clstr.news/situations/greek-fiscal-and-tax-reform-measures