From 2027, Greece plans to abolish ENFIA on primary residences in another 131 settlements. The population cap rises from 1,500 to 2,000 inhabitants nationwide, and to 2,200 in Western Macedonia.
At a glance
- New general limit: up to 2,000 residents
- Western Macedonia: up to 2,200 residents
- 131 extra settlements enter the scheme
- About 62,000 additional owners are affected
- After the expansion, the exemption should cover 12,855 settlements
- It applies only to the main residence
- The ENFIA value of 100% full ownership of that residence must not exceed €400,000
- Attica as a whole is excluded, except the Islands Regional Unit
The government announced the expansion of an existing small-town tax break after the 90th Thessaloniki International Fair (ΔΕΘ). From 2027, natural persons who are tax residents of Greece would be fully exempt from ENFIA if their principal residence is in a settlement with a population of up to 2,000, based on the latest official census. Western Macedonia gets a higher cap of 2,200.
The measure is not yet law. Official presentations treat it as a new policy that still needs legislation. Final rules will have to be checked against the statute and AADE guidance once published.
Who gets zero ENFIA?
The exemption is narrow.
It is not an abolition of ENFIA on all of an owner’s property. It covers only rights in the property that is the taxpayer’s principal residence.
If someone lives permanently in a listed settlement but also owns an Athens apartment, an island holiday home, or land, those other assets remain taxable.
There is also a value cap: the ENFIA-assessed value of 100% full ownership of the main residence must not exceed €400,000.
Living in a small settlement is therefore not enough. The owner must also be a Greek tax resident, use the property as their main home, and stay under the €400,000 threshold.
The 2,000 / 2,200-resident expansion is a 2027 measure. It does not zero ENFIA for these 131 settlements for 2026.
Attica: the rule and the exception
Settlements in the Region of Attica stay outside the scheme even if they are under the population limit.
The exception is the Islands Regional Unit of Attica. Hydra (Ύδρα), with 1,988 inhabitants, is therefore on the official new list.
Why Western Macedonia has a higher cap
The government set a separate limit of 2,200 residents for Western Macedonia. That brings in two places above 2,000: Mesopotamia in Kastoria (2,012) and Neapoli in Kozani (2,034).
Budget cost
The expansion adds 131 settlements and about 62,000 property owners. Extra annual budget cost is estimated at around €8 million.
After the change, the full ENFIA-abolition system would cover 12,855 settlements, with a total fiscal effect of about €86 million a year. Some later briefings put the overall number of benefiting owners near 650,000. The saving should appear on ENFIA assessments issued from March 2027.
Full list of the 131 new settlements
Official annex list (English name, Greek original, population, municipality, regional unit).
| Settlement | Population | Municipality | Regional unit |
|---|---|---|---|
| Chiliomodi (Χιλιομόδιον) | 1,509 | Corinth | Corinthia |
| Agios Dimitrios (Άγιος Δημήτριος) | 1,510 | Nikolaos Skoufas | Arta |
| Pontismeno (Ποντισμένον) | 1,516 | Irakleia | Serres |
| Faliraki (Φαληράκιον) | 1,517 | Rhodes | Rhodes |
| Tsaritsani (Τσαρίτσανη) | 1,520 | Elassona | Larissa |
| Petroussa (Πετρούσσα) | 1,521 | Prosotsani | Drama |
| Mesimeri (Μεσημέριον) | 1,532 | Thermaikos | Thessaloniki |
| Katouna (Κατούνα) | 1,537 | Aktio–Vonitsa | Aetolia-Acarnania |
| Ancient Epidavros (Αρχαία Επίδαυρος) | 1,539 | Epidavros | Argolis |
| Nea Potidaia (Νέα Ποτείδαια) | 1,542 | Nea Propontida | Chalkidiki |
| Nea Zichni (Νέα Ζίχνη) | 1,549 | Nea Zichni | Serres |
| Agnantero (Αγναντερόν) | 1,549 | Mouzaki | Karditsa |
| Kolchiko (Κολχικόν) | 1,551 | Langadas | Thessaloniki |
| Chalki (Χάλκη) | 1,552 | Kileler | Larissa |
| Rodolivos (Ροδολίβος) | 1,556 | Amphipolis | Serres |
| Andros (Άνδρος) | 1,557 | Andros | Andros |
| Limni (Λίμνη) | 1,566 | Mantoudi–Limni–Agia Anna | Evia |
| Desfina (Δεσφίνα) | 1,568 | Delphi | Phocis |
| Nea Apollonia (Νέα Απολλωνία) | 1,571 | Volvi | Thessaloniki |
| Angelochori (Αγγελοχώριον) | 1,576 | Naousa | Imathia |
| Kavallari (Καβαλλάριον) | 1,577 | Langadas | Thessaloniki |
| Makrisia (Μακρίσια) | 1,583 | Andritsaina–Krestena | Elis |
| Souroti (Σουρωτή) | 1,585 | Thermi | Thessaloniki |
| Makrychori (Μακρυχώριον) | 1,593 | Tempi | Larissa |
| Flogita (Φλογητά) | 1,594 | Nea Propontida | Chalkidiki |
| Terpni (Τερπνή) | 1,595 | Visaltia | Serres |
| Nea Iraklitsa (Νέα Ηρακλίτσα) | 1,596 | Pangaio | Kavala |
| Thermo (Θέρμον) | 1,598 | Thermo | Aetolia-Acarnania |
| Megala Kalyvia (Μεγάλα Καλύβια) | 1,599 | Trikala | Trikala |
| Kalavryta (Καλάβρυτα) | 1,600 | Kalavryta | Achaea |
| Platykampos (Πλατύκαμπος) | 1,601 | Kileler | Larissa |
| Karyotissa (Καρυώτισσα) | 1,604 | Pella | Pella |
| Filoti (Φιλότιον) | 1,610 | Naxos and Small Cyclades | Naxos |
| Episkopi (Επισκοπή) | 1,611 | Naousa | Imathia |
| Atsipopoulo (Ατσιπόπουλον) | 1,612 | Rethymno | Rethymno |
| Neochoropoulo (Νεοχωρόπουλον) | 1,613 | Ioannina | Ioannina |
| Neos Skopos (Νέος Σκοπός) | 1,617 | Emmanouil Pappas | Serres |
| Thymiana (Θυμιανά) | 1,621 | Chios | Chios |
| Galatades (Γαλατάδες) | 1,629 | Pella | Pella |
| Krestena (Κρέστενα) | 1,641 | Andritsaina–Krestena | Elis |
| Vari (Βάρη) | 1,650 | Syros–Ermoupoli | Syros |
| Tsikalaría (Τσικαλαριά) | 1,655 | Chania | Chania |
| Vasileia (Βασιλείαι) | 1,657 | Heraklion | Heraklion |
| Platy (Πλατύ) | 1,659 | Alexandreia | Imathia |
| Agia Sofia (Αγία Σοφία) | 1,668 | Delta | Thessaloniki |
| Ithaca (Ιθάκη) | 1,675 | Ithaca | Ithaca |
| Paralia Distomou (Παραλία Διστόμου) | 1,676 | Distomo–Arachova–Antikyra | Boeotia |
| Gonnoi (Γόννοι) | 1,679 | Tempi | Larissa |
| Koutsopodi (Κουτσοπόδιον) | 1,680 | Argos–Mycenae | Argolis |
| Alistrati (Αλιστράτη) | 1,681 | Nea Zichni | Serres |
| Agia Marina (Αγία Μαρίνα) | 1,682 | Chania | Chania |
| Ampelokipoi (Αμπελόκηποι) | 1,685 | Zakynthos | Zakynthos |
| Schisma (Σχίσμα) | 1,698 | Agios Nikolaos | Lasithi |
| Nikisiani (Νικήσιανη) | 1,700 | Pangaio | Kavala |
| Sgourou (Σγουρού) | 1,700 | Rhodes | Rhodes |
| Chrysochori (Χρυσοχώριον) | 1,708 | Nestos | Kavala |
| Kyriaki (Κυριάκιον) | 1,709 | Livadeia | Boeotia |
| Martino (Μαρτίνον) | 1,713 | Lokroi | Phthiotis |
| Vathy (Βαθύ) | 1,716 | Eastern Samos | Samos |
| Polichnitos (Πολιχνίτος) | 1,720 | Western Lesvos | Lesvos |
| Skyros (Σκύρος) | 1,724 | Skyros | Evia |
| Lepeno (Λεπενού) | 1,726 | Agrinio | Aetolia-Acarnania |
| Chani tou Kokkini (Χάνιον του Κοκκίνη) | 1,732 | Hersonissos | Heraklion |
| Papadianika (Παπαδιάνικα) | 1,736 | Monemvasia | Laconia |
| Agios Nikolaos (Άγιος Νικόλαος) | 1,737 | Sithonia | Chalkidiki |
| Gymno (Γυμνόν) | 1,739 | Eretria | Evia |
| Mesaria (Μεσαριά) | 1,740 | Thira | Thira |
| Zaros (Ζαρός) | 1,740 | Faistos | Heraklion |
| Varypetro (Βαρύπετρον) | 1,742 | Chania | Chania |
| Molos (Μώλος) | 1,746 | Kamena Vourla | Phthiotis |
| Galaxidi (Γαλαξίδιον) | 1,760 | Delphi | Phocis |
| Vrontou (Βροντού) | 1,761 | Dion–Olympos | Pieria |
| Athikia (Αθίκια) | 1,765 | Corinth | Corinthia |
| Makrakomi (Μακρακώμη) | 1,767 | Makrakomi | Phthiotis |
| Louros (Λούρος) | 1,769 | Preveza | Preveza |
| Zagliveri (Ζαγκλιβέριον) | 1,771 | Langadas | Thessaloniki |
| Kopanos (Κοπανός) | 1,777 | Naousa | Imathia |
| Mytilinioi (Μυτιληνιοί) | 1,777 | Eastern Samos | Samos |
| Emporio (Εμπορείον) | 1,787 | Thira | Thira |
| Pyli (Πύλη) | 1,793 | Pyli | Trikala |
| Skala (Σκάλα) | 1,805 | Patmos | Kalymnos |
| Assos (Άσσος) | 1,812 | Corinth | Corinthia |
| Domokos (Δομοκός) | 1,814 | Domokos | Phthiotis |
| Mytikas (Μύτικας) | 1,815 | Chalkida | Evia |
| Neos Mylotopos (Νέος Μυλότοπος) | 1,829 | Pella | Pella |
| Farkadona (Φαρκαδών) | 1,829 | Farkadona | Trikala |
| Examilia (Εξαμίλια) | 1,829 | Corinth | Corinthia |
| Mouzaki (Μουζάκιον) | 1,838 | Mouzaki | Karditsa |
| Maritsa (Μαριτσά) | 1,840 | Rhodes | Rhodes |
| Assiros (Άσσηρος) | 1,841 | Langadas | Thessaloniki |
| Nea Vrasna (Νέα Βρασνά) | 1,842 | Volvi | Thessaloniki |
| Karitsa (Καρίτσα) | 1,843 | Dion–Olympos | Pieria |
| Svoronos (Σβορώνος) | 1,845 | Katerini | Pieria |
| Pithari (Πιθάριον) | 1,852 | Chania | Chania |
| Kato Nevrokopi (Κάτω Νευροκόπιον) | 1,855 | Kato Nevrokopi | Drama |
| Ancient Corinth (Αρχαία Κόρινθος) | 1,858 | Corinth | Corinthia |
| Skoutari (Σκούταρι) | 1,863 | Serres | Serres |
| Nea Kerasia (Νέα Κερασιά) | 1,865 | Thermaikos | Thessaloniki |
| Sykea (Συκέα) | 1,865 | Sithonia | Chalkidiki |
| Gaitani (Γαϊτάνιον) | 1,872 | Zakynthos | Zakynthos |
| Pentalofos (Πεντάλοφος) | 1,874 | Oreokastro | Thessaloniki |
| Gournes (Γούρναι) | 1,878 | Hersonissos | Heraklion |
| Sykourio (Συκούριον) | 1,882 | Tempi | Larissa |
| Nea Lampsakos (Νέα Λάμψακος) | 1,883 | Chalkida | Evia |
| Adendro (Άδενδρον) | 1,889 | Chalkidona | Thessaloniki |
| Lardos (Λάρδος) | 1,889 | Rhodes | Rhodes |
| Zagora (Ζαγορά) | 1,892 | Zagora–Mouresi | Magnesia |
| Platamonas (Πλαταμών) | 1,897 | Dion–Olympos | Pieria |
| Diakopto (Διακοπτόν) | 1,910 | Aigialeia | Achaea |
| Nea Karvali (Νέα Καρβάλη) | 1,929 | Kavala | Kavala |
| Agiasos (Αγιάσος) | 1,930 | Mytilene | Lesvos |
| Simantra (Σήμαντρα) | 1,932 | Nea Propontida | Chalkidiki |
| Perama (Πέραμα) | 1,937 | Mylopotamos | Rethymno |
| Perama (Πέραμα) | 1,944 | Ioannina | Ioannina |
| Karditsomagoula (Καρδιτσομαγούλα) | 1,947 | Karditsa | Karditsa |
| Paralia Vergas (Παραλία Βέργας) | 1,949 | Kalamata | Messenia |
| Seleron (Σέλερον) | 1,956 | Avdira | Xanthi |
| Ios (Ίος) | 1,957 | Ios | Thira |
| Mouzaki (Μουζάκιον) | 1,962 | Zakynthos | Zakynthos |
| Kato Scholari (Κάτω Σχολάριον) | 1,963 | Thermi | Thessaloniki |
| Terpsithea (Τερψιθέα) | 1,969 | Larissa | Larissa |
| Ano Mera (Άνω Μερά) | 1,970 | Mykonos | Mykonos |
| Dimini (Διμήνι) | 1,978 | Volos | Magnesia |
| Palaio Tsifliki (Παλαιόν Τσιφλίκιον) | 1,982 | Kavala | Kavala |
| Sochos (Σοχός) | 1,982 | Langadas | Thessaloniki |
| Hydra (Ύδρα) | 1,988 | Hydra | Islands of Attica |
| Agia Triada (Αγία Τριάς) | 1,989 | Thermaikos | Thessaloniki |
| Vlachiotis (Βλαχιώτης) | 1,990 | Evrotas | Laconia |
| Palairos (Πάλαιρος) | 1,993 | Aktio–Vonitsa | Aetolia-Acarnania |
| Mesopotamia (Μεσοποταμιά) | 2,012 | Kastoria | Kastoria |
| Neapoli (Νεάπολις) | 2,034 | Voio | Kozani |
The headline “ENFIA goes to zero” needs those caveats: only the main residence, only if its ENFIA full-ownership value is €400,000 or less, Attica is largely excluded, and the 131 extra settlements join only from 2027, after the announced measure is enacted.
The official list was published as Annex 3 to the government’s detailed economic measures after the 90th ΔΕΘ.
