New ENFIA Calculation Method Starting 2027: What Property Owners Need to Know
The Ministry of National Economy and Finance (Υπουργείο Εθνικής Οικονομίας και Οικονομικών) is proceeding with significant changes to the calculation method of the ENFIA (Unified Property Ownership Tax), with implementation slated for the 2027 tax year. The central objective of the new regulation is more accurate and fairer taxation for owners, as the European Commission highlights the digital transition and the successes of the tax administration, focusing on the actual surface area of properties and attempting to address cases where citizens were taxed for more square meters than they truly possessed.
The Role of the Electronic Building Identity
A fundamental pillar of the new system is the integration of the Electronic Building Identity (Ηλεκτρονική Ταυτότητα Κτιρίου, Greece’s mandatory digital record containing all technical data and documents of a property) into tax determination. Currently, the calculation of ENFIA primarily considers data sourced from the Hellenic Cadastre (Κτηματολόγιο), property titles, or building permits. A rule is already in effect stating that if the actual surface area or use of a property differs (i.e., is larger) from the aforementioned documents, the tax is calculated based on the actual data.
However, the upcoming change resolves the issue of overtaxation in cases where a property’s square meters are actually fewer than those listed in official documents. Specifically, for buildings where an Electronic Building Identity has been issued and their actual surface area is proven to be smaller than that recorded in the Cadastre, the property title, or the building permit, ENFIA will be calculated based on the smaller surface area recorded in the Electronic Identity.
Exemption from Penalties for Previous Declarations
The Ministry’s new provision also includes special consideration for existing owner declarations. As explicitly provided, E9 (Greece’s property status declaration form) filings—during a period when an official extension for tax return submissions until July 24, 2026, was announced—ENFIA assessment acts, and already issued ENFIA certificates will not be considered inaccurate. Consequently, no penalties will be imposed on taxpayers in cases where the actual surface area, based on the Electronic Building Identity, is smaller than what had been declared in documents in the past.
Implementation Timeline
These changes will not have an immediate impact on upcoming tax settlements. According to the relevant amendment, the application of the new data concerns E9 declarations and ENFIA calculation strictly from the 2027 tax year onwards. Conversely, the ENFIA for the 2026 assessments is not affected by the new regulation, despite the mystery of the '26 expenditures highlighted in previous analyses.
In conclusion, the basic principle of the new framework is that tax determination will be guided by the actual state of the property. Whenever there is a change in use or a difference in square footage compared to available documents, data will be updated via the Electronic Building Identity, ensuring greater accuracy in property owners' tax charges.