ΕΝΦΙΑ-2027: tax will be zeroed out in another 131 settlements – full list and conditions

From 2027, the Greek government plans cancel completely ΕΝΦΙΑ for the main residence back in 131 settlements, expanding the population limit from 1,500 to 2,000 people, and in Western Macedonia to 2,200.

Table of contents

• Who will get zero ΕΝΦΙΑ
• Main restrictions
• What’s happening to Attica
• How much does it cost to extend benefits?
• Complete list of 131 settlements

Who will not pay ΕΝΦΙΑ

The government has announced an expansion of the existing tax benefit for small localities.

According to official details of measures after the 90th ΔΕΘfrom 2027 it is planned to completely exempt from ΕΝΦΙΑ individuals – tax residents of Greece, whose main residence located in a settlement with a population of up to 2,000 people.

For Western Macedonia a higher limit is set – 2,200 people.

The population is determined according to the most recent official census.

“Athens News” already mentioned this measure in a general analysis of the ΔΕΘ package: “Mitsotakis on ΔΕΘ: a complete analysis of 30 measures – to whom, how many and when”. Now the government has published a complete list of new settlements.

Main “traps”: not all real estate is released

The most important detail is that it is not about the abolition of ΕΝΦΙΑ for all property of the owner.

The exemption relates exclusively to property rights in real estate which is his main residence.

For example, if a taxpayer permanently lives in a house in one of the settlements listed below, but at the same time owns an apartment in Athens, a summer house on an island or a plot of land, the remaining objects are not automatically exempt from ΕΝΦΙΑ.

There is also an additional property limit.

This means that simply living in a small town is not enough. It is necessary to simultaneously meet the criteria of main residence, tax residence and the established property value limit.

Another important detail: expansion to 2,000 and 2,200 inhabitants is new measure for 2027. It does not retroactively mean zero ΕΝΦΙΑ for these 131 settlements for 2026.

Attica: general exception and exception from exception

Settlements of the Attica region are not included in this benefit even if their population is below the established limit.

However, there is an exception – Regional unit of the Attica Islands.

Therefore, for example, Hydra (Ύδρα) with a population of 1,988 people is included in the official new list.

Why is the limit higher for Western Macedonia?

The government has established a separate border for Western Macedonia – 2,200 inhabitants.

Thanks to this, the list even includes two settlements with a population of over 2,000 people: Mesopotamia in Kastoria – 2,012 inhabitants and Naples in Kozan – 2,034.

Another 62 thousand owners

The extension adds to the current mode 131 settlements and about 62,000 property owners.

Additional budget losses are estimated at approximately €8 million annually.

After expansion, the general system of abolition of ΕΝΦΙΑ should cover 12,855 settlementsand the total budgetary effect is estimated at approximately €86 million per year.

At the same time, at the time of publication, the official government presentation classifies the expansion as new measures that still require legislative registration. Therefore, the final technical details will need to be checked against the law and the decision ΑΑΔΕ after their publication.

Full list of 131 new settlements

Below is the full official list from the government app. The names of settlements are given in Russian with the original Greek in brackets.

The full official list is published in Appendix No. 3 to detailing the government’s economic measures after the 90th ΔΕΘ.

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