AADE: The 2026 ENFIA tax returns have been posted

The posting of the 2026 ENFIA tax returns on the myAADE digital portal has been completed, according to an announcement issued by the Independent Public Revenue Authority. A total of 7,155,186 acts of administrative tax determination were issued and the clearance resulted in a tax assessment to 6,171,359 taxpayers, with the total amount amount amounting to 2,297,019,848.39 euros.

At the same time, an ENFIA deduction was granted to 428,147 beneficiaries for 609,219 rights, for a total amount of 26,096,715.41 euros.

Taxpayers can have direct access to their tax return through:

* myAADE digital portal (myaade.gov.gr), by following the path Applications > Popular Applications > E9/EFIA declaration.

* myAADEapp mobile application, in the myWallet section, with direct download of the 2026 tax clearance certificate through the application.

Deadlines and Payment Methods

The tax can be paid either in one lump sum or in 12 monthly instalments, with the first instalment due on 31/3/2026.

The payment is made:

1. with IRIS or card via:

* of the myAADE digital portal (myaade.gov.gr) in the route My Account (Debts, Payments & Refunds) > Payment of unregulated debts, using TAXISnet codes,

* of myAADEapp, in the option: My Account (Debts, Payments, Refunds) > Debts, Payments > Payment of unsettled debts.

2. by Web banking, using the Debt Identity shown on the ENFIA statement.

Reduction 50% in ENFIA for main houses in small settlements

A reduction in ENVAT of 50% was automatically granted for main dwellings of small settlements, in accordance with Article 17 para. 3 of the Property Tax Code (Law 5219/2025) and the decision of the Governor of AADE A.1063/2026.

The reduction concerns 583,724 rights to the main residence of natural persons in settlements with a population of up to:

* 1,500 inhabitants throughout the territory (including the Regional Unit of the Islands of the Region of Attica, excluding the other settlements of Attica).

* 1.700 inhabitants in the Region of Western Macedonia, the Regional Unit of Evros and the border municipalities of the Regions of Central Macedonia, Eastern Macedonia & Thrace and Epirus.

The above number includes 39.5 thousand rights that were identified, although no provision was completed in the E9 form.

Conditions for granting

To qualify for the reduction, the following cumulative conditions must be met:

1. The property must be declared as the main residence in the income tax return (E1) for the tax year 2024.

2. The owners must be tax residents of Greece on 1 January 2026.

3. The total taxable value of the house (100% full ownership) should not exceed 400,000 euros.

Granting procedure

The reduction was automatically granted in cases where the matching of the right to the residence listed in the E9 property tax return with the main residence declared in the income tax return was confirmed.

If the reduction does not appear on the tax return due to an omission or error in the electricity supply number in the E9, taxpayers can submit an amended E9 return for the year 2026 without penalty until 31/7/2026. In these cases, the reduction of the ENFIA will be granted with a new central clearance, provided that the matching of the main residence is verified.

Exemptions or reductions not granted centrally

In the case of an exemption or reduction that was not granted through the central clearance of ENFIA, beneficiaries can apply digitally to the competent department (DOU/KEFOK) through the My Applications application in the myAADE digital portal (myaade.gov.gr), following the route: My Applications > New Request > Tax > Taxation > Chapter > Application for a reduction or exemption in ENFIA. Together with the application, the form D500 and the required supporting documents are submitted.

For more information, interested parties can contact the Taxpayer Service Centre of the Hellenic Tax Administration, my1521:

* By phone: 1521, toll-free, Monday to Friday, 7:00 - 20:00.

* Digital: Through the my1521 platform (24/7), by selecting Capital Tax Issues > Real Estate Ownership > E9 and ENFIA Personal Tax Returns.