According to the government’s economic team, the measure will benefit 1,000,000 citizens by 2027 and will apply to 12,720 settlements out of a total of 13,585, across both mainland and island Greece.
Under the official announcements, from 2026 the tax will be cut by 50%, and from 2027 rights in property relating to a primary residence will be exempt from ENFIA if they belong to natural persons who are Greek tax residents and whose primary residence, as declared on their income tax return, is located in a settlement with a population of fewer than 1,500 inhabitants. Settlements in the Attica Region are excluded (with the exception of the Islands Regional Unit). Properties with a total taxable value over €400,000 are also excluded from the exemption.
Regarding the island of Leros, the published list covers 20 settlements / islets under the administrative jurisdiction of the Municipality of Leros, while the larger settlements of Lakki and Agia Marina are excluded on population grounds.
There is a significant question mark over certain settlement clusters on Leros that do not appear on the list, despite clearly having fewer than 1,500 inhabitants. Clarifications are needed from the competent ministry, as the table below suggests these clusters may have been subsumed under Lakki or Agia Marina.
List of Leros settlements exempt from ENFIA
Geographical code Settlement Population (2021) Municipality Regional Unit Region
4626105000002 Alinda 698 Municipality of Leros Kalymnos South Aegean
4626105000003 Archangelos (islet) 3 Municipality of Leros Kalymnos South Aegean
4626105000004 Velona (islet) 0 Municipality of Leros Kalymnos South Aegean
4626105000005 Glaros (islet) 0 Municipality of Leros Kalymnos South Aegean
4626105000006 Gourna 284 Municipality of Leros Kalymnos South Aegean
4626105000007 Drymon 309 Municipality of Leros Kalymnos South Aegean
4626105000008 Kamara 674 Municipality of Leros Kalymnos South Aegean
4626105000009 Kinaros (islet) 3 Municipality of Leros Kalymnos South Aegean
4626105000010 Kokkali 217 Municipality of Leros Kalymnos South Aegean
4626105000012 Levitha (islet) 8 Municipality of Leros Kalymnos South Aegean
4626105000013 Mavra (islet) 0 Municipality of Leros Kalymnos South Aegean
4626105000014 Megalo Livadi (islet) 0 Municipality of Leros Kalymnos South Aegean
4626105000015 Xirokampos 708 Municipality of Leros Kalymnos South Aegean
4626105000016 Partheni 178 Municipality of Leros Kalymnos South Aegean
4626105000017 Piganoussa (islet) 0 Municipality of Leros Kalymnos South Aegean
4626105000018 Plaka (islet) 0 Municipality of Leros Kalymnos South Aegean
4626105000019 Strongyli (islet) 0 Municipality of Leros Kalymnos South Aegean
4626105000020 Temenia 424 Municipality of Leros Kalymnos South Aegean
4626105000021 Trypiti (islet) 0 Municipality of Leros Kalymnos South Aegean
4626105000022 Farmakonisi (islet) 22 Municipality of Leros Kalymnos South Aegean
ΠΡΟΣΦΑΤΑ ΣΧΟΛΙΑ
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