This year’s ENFIA bill will be 50% lighter or even zero will be this year’s ENFIA bill for thousands of property owners who saw their incomes decline in 2020 due to suspensions in their employment contracts or in the operation of their individual businesses or the “haircut” rents they received.

Muffaway
The pandemic and lockdowns have brought the incomes of many property owners below the thresholds applicable for the 50% or 100% discount on ENFIA, resulting in these owners paying half the tax on their properties this year or even being completely exempt, provided, of course, that they meet the asset criteria set out in the applicable legislation.

According to the estimates, more than 1.2 million. property owners will pay this year 50% of the ENFIA, while for more than 70,000 taxpayers this year’s ENFIA bill will be zero. The ENFIA is reduced to 50% for owners of real estate provided that:

The total annual taxable family income for the previous tax year did not exceed €9,000, increased by €1,000 for the spouse and for each dependent family member.
The total surface area of buildings owned by the taxpayer and other members of his family (taking into account the percentage of co-ownership and the type of right) must not exceed 150 square meters.
The total objective value of buildings and plots of land within the city limits owned by the taxpayer or his family must not exceed €85,000 for unmarried persons, €150,000 if they are married without children or a single-parent family with one dependent child, and €200,000 if they are 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 must be tax residents of Greece.
100% EXEMPTION
Families with three or more children or with disabled members with a disability rating of 80% or more are granted full (100%) exemption from ENFIA, provided they meet all of the following conditions:

The total annual net family income of the previous year has not exceeded 12,000 euros, increased by 1,000 euros for him or her spouse and each dependent member.
The total area of the buildings which which are owned by the taxpayer and the other members of family of (taking into account the percentage of co-ownership and the type of the right) the type of right) not exceed 150 m²
The taxpayer, his or her spouse and the dependent children of his or her family of the be tax residents of Greece.

30% for real estate valued at up to €60,000.
27% for real estate valued at up to €70,000.
25% for real estate valued at up to €80,000.
20% for real estate valued at up to €1,000,000.
10% for real estate valued at over €1,000,000.
MORE TAX
Despite the fact that ENFIA will be calculated this year using the old objective values, taxpayers who acquired real estate in 2020, as well as those who regularized semi-open or unauthorized spaces, will be required to pay a higher tax. In addition, more than 500,000 property owners will be charged a supplementary tax on the properties they own. ENFIA tax bills will arrive at property owners’ doors at the end of September, and the tax will be paid in six monthly installments.