Tax Filing Platform Opened on March 16 — ENFIA Property Tax Now Available for Payment

On March 16, 2026, Greece officially opened the platform for submitting annual tax declarations. At the same time, property owners can now access and pay the annual property tax ENFIA.

This year’s tax season is characterized by deeper digitalization. Government systems continue integrating the MIDAproperty registry with resource consumption monitoring systems. This enables the Independent Authority for Public Revenue (AADE) to obtain more precise information on property status and monitor asset data almost in real time.

For property owners and investors, this means a greater need for careful tax reporting, timely submission of declarations, and accurate updating of property information in state registries.

For Ellas Estate investors, this period reveals several new opportunities for tax optimization. Let’s examine the key changes of the current year.
1. New Tax Rate Architecture
A pivotal update this year is the introduction of an intermediate tax bracket for rental income. Previously, income exceeding €12,000 saw a sharp increase in the tax rate to 35%. As of 2026, the rules have become more flexible:
* A 25% tax rate is now applied to annual income between €12,001 and €24,000.
* This measure is designed to support private investors, significantly reducing the tax burden on mid-sized real estate portfolios.
2. Tax Incentives for Asset Modernization
Greece continues its course toward the energy transformation of its housing stock. Owners who invested in the modernization of their properties in 2025 can benefit from a substantial tax deduction:
* The deduction amounts to up to €3,200 annually for a period of 5 years.
* Requirement: To activate this benefit, all transactions for labor and materials must be conducted exclusively through the banking system. Expenses paid in cash will not be eligible for the deduction.

3. Digital Standards and Transparency Bonuses
Starting January 1, 2026, all long-term rental payments must be made via bank transfer. Adhering to this standard not only minimizes audit risks but also preserves the owner’s right to an automatic 5% discount on the taxable base to cover maintenance and depreciation costs.
Additionally, for properties insured against climate and natural risks, the 2026 property tax (ENFIA) includes a reduction of 10–20%. The myProperty system now automatically synchronizes insurance policies with land registry data when generating tax statements.

4. Capital Verification and Protection Against Imputed Income
For non-resident investors, verifying the origin of funds remains critical. The “Tekmiria” system (imputed expenditures on asset maintenance) can lead to excessive taxation if the owner fails to provide timely bank Swift confirmations of capital imported from abroad. Providing timely documentary evidence is a key element of an investor’s financial security.
Expert Support
The changes of 2026 require a meticulous approach to documentation and adherence to strict digital protocols. The Ellas Estate team assists investors in adapting to these new regulations, ensuring accurate asset declaration and the effective utilization of all available tax benefits.
Ellas Estate — managing your assets professionally.

Key Points at a Glance (FAQ)
— Is it mandatory to file a tax return if the property was not rented out? Yes. This is necessary to update information in the MIDA registry and confirm your status as the owner.
— Are there discounts for early tax payment? Yes, a 3% discount is granted if the assessed income tax is paid in full as a lump sum by the end of July.
— How are property management expenses accounted for? Professional maintenance and management costs can reduce the taxable base, provided they are supported by official invoices and processed through the banking system.

English Caption:
Greek Tax Landscape 2026: Key Benchmarks for Property Owners
The tax filing season has officially begun, defined by deep digitalization and the new MIDA registry integration.
What’s changing for investors?
* A new 25% intermediate tax bracket for rental income;
* Up to €3,200 in annual tax deductions for asset modernization;
* ENFIA tax reductions for insured properties.
At Ellas Estate, we ensure your portfolio remains compliant and optimized under the latest digital standards.