Through the ENFIA tax assessment notices being posted today, as well as through the new E1 income tax return forms whose submission begins tomorrow, millions of households will, in practice, see the scale of the new permanent tax relief measures that are being implemented starting this year.
These are four interventions affecting property owners, salaried workers, families, and self-employed professionals, all aimed at reducing burdens related to property, presumptive expenses, and minimum taxable income.
The changes are being activated at a time when households are counting the cost of inflation and energy pressure due to the economic impact of the war in the Middle East. They come in addition to already implemented reductions in tax withholdings, following changes in direct taxation that took effect at the beginning of the year, under which millions of public- and private-sector employees have already been seeing monthly increases in their net pay since January.
Specifically, starting today and over the coming days, citizens will notice the following tax relief measures:
1. 50% reduction in ENFIA for primary residences in regional areas
-ing of the new 2026 ENFIA tax assessment notices will be completed on Sunday. About 7 million property owners across the country will be able to see the amount they must pay by March 31 for the Unified Property Ownership Tax, either as a lump-sum payment or as the first of up to 12 monthly installments, by logging into the myAADE platform of the Independent Authority for Public Revenue with their personal credentials.
The most important change this year concerns properties located in approximately 13,000 small settlements across the country. For primary residences located in areas with a population of up to 1,500 inhabitants (outside Attica) or up to 1,700 inhabitants in Evros, Western Macedonia, and other border regions, ENFIA is reduced by 50% starting this year. This will also be the last year these owners are charged ENFIA, since from 2027 the tax on these specific properties will be abolished.
This measure concerns more than 1 million ownership rights for primary residences with an objective value of up to €400,000.
2. Average 30% reduction in presumptive living expenses
The submission of tax returns begins on Monday, March 16. The main difference compared with last year is the reduction of presumptive living expenses (objective spending criteria) for about half a million citizens, with the changes applying to 2025 income taxed this year.
More specifically, the presumptive housing expenses are reduced by 30% for homes in areas with objective zone prices up to €2,799 per square meter, while for homes in areas with zone prices from €2,800 to €4,999 per square meter, the presumptive expense is reduced by 35%.
In addition, the amounts for presumptive living expenses for private passenger cars are reduced by up to 73.7%. This results from a change in the calculation method for vehicles registered from November 1, 2010 onward, with the presumptive amount now calculated based on CO2 emissions rather than engine displacement, and a special column has been added to Table 5 of form E1.
Presumptive living expenses will also be lower for leisure boats, especially newer ones, for which presumptive expenses are reduced by 30%.
Finally, the presumptive burdens for adult dependent children will now be lighter, since those up to 18 years old, or up to 25 years old if they are studying or serving in the military and earned income of any amount during 2025, are exempt from the minimum presumptive living expense of €3,000.
The aim of these changes is to reduce tax burdens and rationalize the taxation system based on objective living expenses, as these changes are being made after 20 years, relieving thousands of taxpayers from the luxury living tax and high presumptive assessments.
In addition, the reduction in presumptive criteria helps prevent the loss of ENFIA exemptions, since thousands of families will no longer appear to have high taxable income as artificially calculated by the tax authorities for tax purposes.
3. 50% reduction in the minimum presumptive income for self-employed professionals
The minimum presumptive income resulting from objective taxation criteria for self-employed professionals is being reduced by 50% in settlements with up to 1,500 inhabitants, as well as in settlements with up to 1,700 inhabitants in Evros, Western Macedonia, and other border regions.
This reduction applies retroactively to income from tax year 2025. Until now, this reduction applied only to settlements with up to 500 inhabitants or municipal communities with up to 1,500 inhabitants.
4. Three-year tax exemption for newly self-employed mothers
A tax exemption from taxation based on the minimum presumptive income is being introduced and applied for the first time for self-employed women who are new mothers. The exemption begins to apply retroactively from tax year 2025.
Those who preview the assessment of their pre-filled tax return will also be able to get an early look at the reductions in income tax when they log into the myAADE platform with their credentials, even before finalizing submission of their return.
Apart from the tax relief measures that lead to an indirect increase in households’ net income, the minimum wage will also increase further from April 1, as has been announced.
In addition, the increase in the minimum wage will also lead to an increase in unemployment benefits, maternity benefits, seniority-related allowances, overtime pay, and other benefits. At the same time, from that month onward, wages across the entire public sector will also increase in line with the rise in the minimum wage.
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