ENFIA Exemption for 3 Years in Fire-Affected Areas

A three-year exemption from the Single Property Tax (ENFIA) is provided for property owners in areas affected by fires after June 2025 and declared in a state of emergency for civil protection.

The decision by the General Secretary of Civil Protection also includes the municipality of Mantoudi – Limni – Agia Anna in northern Evia, which was affected by an earthquake on May 19, 2025.

The regulation, based on Article 10, paragraph 4 of Law 5219/2025, aims to provide financial relief to individuals and businesses that have suffered damage from natural disasters.

The exemption applies to the tax year of the disaster and the following two years, for buildings that have been classified as dangerously dilapidated, completely destroyed, or temporarily unsuitable for use by the ΓΓΑΦΚΚΑ.

For agricultural plots and buildings, a destruction certificate from the TAEE is required, based on data from ELGA.

The application is submitted to the Tax Administration for the first year and automatically covers the next two years.