ENFIA: This is how the tax will be paid from September

In six installments the payment of ENFIA this year - Who will have a reduction 50% or exemption - What changes from 2022. Increases in Kythera from 2022.

According to an amendment submitted to the Parliament by the Ministry of Finance, the ENFIA will be repaid again this year in six instalments with the first at the end of September and the last in February.

In particular, it is stated that «the deadlines for the payment of the monthly instalments for ENFIA are redefined especially for the year 2021. The tax will be paid in six monthly instalments. Specifically, the first instalment paid at until 30 September 2021 and the last one until 28 February 2022».

What changes from 2022

Next year there is expected to be a new ENFIA, which the property owners they will start to pay from next March. This means that once they pay the tax in February, they will continue next month with the 2021 ENFIA.

As previously announced by the Minister of Finance, Mr. Christos Staikouras, repayment will be made in several instalments, perhaps 12 for the convenience of citizens who own property. As he said, «the instalments could be as many as ten or marginally more and go up to 12. Our goal is, in 2022, to further reduce ENVIA by 8% on average.».

However, the burden is expected to be borne by the new integrations. In particular, areas in Mykonos, Santorini, Kythera, but also Ikaria, the Ionian Islands and Western Greece will pay increased ENFIA in 2022 compared to the very small amounts they currently pay compared to the rest of Greece.

Who will be exempt this year

Lighter by 50% or even zero will be this year's ENFIA bill for thousands of property owners who saw their incomes fall in 2020 due to suspensions in their employment contracts or in the operation of their individual businesses or the «clipped» rents they received.

The ENVIA is reduced in 50% when:

The total annual taxable family income of the previous tax year has not exceeded the 9.000 euros, plus EUR 1 000 for the spouse and each dependent family member.
The total surface area of the buildings held by the taxpayer and other members of his family (taking into account the percentage of co-ownership and the type of right) not exceed 150 m².
The total objective value of the buildings and plots of land within the town plan owned by the taxpayer or his family not exceed EUR 85,000 if it is about unmarried, the EUR 150,000 if married without children or a single-parent family with one dependent child and the 200.000 euros if the person is married with one or two dependent children or a single-parent family with two dependent children.
The taxpayer, his or her spouse and dependent children of his or her family must be tax residents of Greece.

Families with three or more children or with multiple children or with disabled persons of 80% or more are granted full (100%) exemption from ENFIA, if they cumulatively meet the following conditions:

The total annual net family income for the previous year has not exceeded EUR 12,000, plus EUR 1 000 for the spouse and each dependent member.
The total surface area of the buildings owned by the taxpayer and other members of his/her family (taking into account the percentage of co-ownership and the type of right) should not exceed 150 m².
The taxpayer, his/her spouse and dependent children of his/her family must be tax residents of Greece.
Reductions 10%-30% are maintained this year in ENFIA for all taxpayers (individuals) according to the value of their real estate.

In particular, the ENFIA is reduced: