Decision A.1063 provides, for ENFIA 2026, a 50% reduction on rights relating to the principal residence of individuals who are Greek tax residents on 1 January. The tax value of full ownership of the entire home, including ancillary premises, must not exceed 400,000 euros.
The ordinary population ceiling is 1,500 inhabitants, excluding Attica except its Islands regional unit. It rises to 1,700 inhabitants in Western Macedonia, Evros and border municipalities in Central Macedonia, Eastern Macedonia and Thrace, and Epirus. Population is determined by the latest official census.
Reconciling declarations is therefore as important as the home's location. A property in a locality meeting the population criterion may remain outside the scheme if the other conditions are not established. Conversely, a discrepancy between declared data calls for verification before concluding that there is a substantive exclusion. The value ceiling concerns full ownership of the entire home: it is not the same as the value of the applicant's ownership share alone.
The principal residence is identified in the latest 2024 income tax return filed as of 1 January 2026, using the most recent residence in time where several are declared. It must match the home and rights entered in E9. Where the reduction has not been granted, a D500 application may be submitted with documents establishing the match. A small population is therefore insufficient: tax residence, use, value and identification of the property must all be established.