ENFIA discount for home insurance:
who qualifies, which policy counts and when to apply.

Updated 26 October 2026Reading time 10 minBy Leadinsure, registered insurance agent (no. ΧΑΝ/395) · How we are paid

ENFIA (ΕΝΦΙΑ, Ενιαίος Φόρος Ιδιοκτησίας Ακινήτων) is the annual tax on property in Greece, and owners who live abroad pay it too. Under the Property Tax Code (Law 5219/2025, art. 10(5)), the ENFIA on a home insured against earthquake, fire and flood is reduced by 20% if the home’s taxable value is up to €500,000, and by 10% if it is higher. The law gives the discount to homes of natural persons and sets no residence condition, so the holiday home of an owner who lives abroad qualifies on the same terms as a family home in Greece.

Three things decide whether you get it: the policy (all three risks, a building sum of at least the rebuild value set by the rules, an insurer in the Bank of Greece register), the dates (at least 90 days of cover in the previous calendar year) and an application on myAADE › myPROPERTY, which you make every year. For what home insurance in Greece covers and when it is compulsory, see our guide to home insurance in Greece.

How much ENFIA discount does home insurance give?

The discount is worked out separately for each insured home, from its ENFIA taxable value in the year of the discount and from how long it was insured in the year before:

Only the ENFIA charged on the property numbers of the insured home is reduced, not your whole ENFIA bill. These are the ATAK numbers (ΑΤΑΚ), the identity number each property has on your E9 property return. Your other properties, such as a plot of land or a second home that is not insured, are taxed as before.

The sums are modest. In ENFIA 2026, AADE gave the discount to 428,147 owners, for 609,219 property rights, worth €26,096,715.41 in total: about €61 per owner on average (our calculation). If the ENFIA on your home is €400, a 20% discount is €80.

From 10% to 20%

The discount started with ENFIA 2024 at a flat 10%. From ENFIA 2025 it became 20% for homes up to €500,000 and 10% above (decision A.1002/2025). It is now part of the Property Tax Code, Law 5219/2025, art. 10(5), which sets no end date. The insurance that counts is always that of the previous calendar year: 2025 for ENFIA 2026, 2026 for ENFIA 2027.

Owners who live abroad qualify

Article 10(5) refers only to “homes of natural persons”. It has no condition about tax residence and does not limit the discount to a main residence, so a holiday home qualifies as well as a family home. As a non-resident owner you need what everyone else needs: the home declared on your E9, a Greek tax number (AFM) and TAXISnet codes to log in to myAADE. A co-owner who wants the discount needs an AFM too, because the policyholder declares co-owners on the platform by their AFM. If you are buying a Greek home for a Golden Visa, the permit has its own insurance requirement: see our guide to health insurance for a residence permit.

The village relief is different: Greek tax residents only

Do not confuse the insurance discount with another ENFIA relief. The main residence of Greek tax residents in a settlement of up to 1,500 inhabitants (1,700 in some border areas), with a value of up to €400,000, paid 50% less ENFIA in 2026 and is exempt from 2027. Attica is excluded, apart from its islands (Law 5219/2025, art. 17(3) and art. 10(1)(ια)). A non-resident’s village house does not get that relief, but it can still get the insurance discount.

Which policy qualifies? Earthquake, fire and flood together

The conditions are in the Property Tax Code and in joint decision A.1014/2024, as amended. AADE checks them for each home, and if one is missing there is no discount.

1. Earthquake, fire and flood, all three at the same time. Many home policies in Greece sell earthquake, and sometimes flood, as an add-on, so check that your policy schedule names all three.
2. A building sum of at least the full rebuild value, without the land, for each of the three risks. If the policy has a lower limit for earthquake or flood than for fire, that limit must reach the rebuild value too. The contents sum does not count.
3. At least 90 days in the same calendar year, from one or more policies, with the same insurer or different ones.
4. An insurer in the Register of Insurance Undertakings kept by the Bank of Greece’s Department of Private Insurance Supervision.
5. A home of a natural person: a property declared on the E9 as an apartment (category 1) or a detached house (category 2), in which you hold a right recorded on the E9. The policyholder can be someone else, such as a company or a bank, as long as the right in the home belongs to a natural person.

If the policy changes during the year, for example a higher sum or an added risk, only the days on which every condition was met count (A.1014/2024, art. 1(5)). The rules look at the risks and the sums insured, not at the premium.

The rebuild value per m²

The law sets the rebuild value at no less than €1,000 per m² and lets a ministerial decision adjust that figure. The decision in force sets €1,000 per m² as the general figure and applies €900 per m² for ENFIA 2024 to 2026 (decision A.1005/2026, ΦΕΚ Β' 86/14.01.2026). Unless a new decision extends it, ENFIA 2027 (cover held in 2026) uses the general figure of €1,000 per m². For the dates that count for ENFIA 2027, see which year a new policy counts for below.

The area is the total of main and auxiliary spaces, such as a basement or a storeroom, shown on your E9 in Table 1, columns 12 and 13, for the ATAK numbers that make up the home. Multiply that area by the figure per m² and compare the result with the building sum on your policy.

The first two rows are from AADE’s questions and answers for ENFIA 2026; the third is our illustration of a common mistake, counting only the main spaces. The €1,000 column is our calculation under decision A.1005/2026, if the €900 figure is not extended.

A policy from your home country

A policy counts only if its insurer is in the Bank of Greece register, so check the register before you rely on a policy issued abroad. The platform also needs the insurer to report the policy to AADE: if it does not appear in myPROPERTY, the policyholder asks the insurer to send AADE its details.

How to apply on myPROPERTY, every year

The discount is not automatic, even when your insurer has reported the policy to AADE. You apply each year, with your own TAXISnet codes. For ENFIA 2026 the steps were:

1. Log in to myAADE (myaade.gov.gr) and go to Εφαρμογές › Δημοφιλείς Εφαρμογές › myPROPERTY › Μείωση ΕΝΦΙΑ ασφαλισμένων κατοικιών (Applications › Popular applications › myPROPERTY › ENFIA reduction for insured homes).
2. Choose “Δημιουργία νέας αίτησης / Προβολή αιτήσεων” (create a new application / view applications). If you applied the year before, the application may appear pre-filled: check it and correct it before you submit.
3. In the tab “Οι κατοικίες μου” (my homes), link each ATAK of the home to its policy. If the home has more than one ATAK, or you had several policies or renewals during the year, add them all.
4. If you are the policyholder and own the home with others, declare their AFM numbers in the tab “Ασφαλιστήρια συμβόλαιά μου, Δήλωση συνιδιοκτητών/τρίτων” (my policies, declaration of co-owners and third parties). AADE emails them, and each co-owner then makes their own application. A bank or company that is the policyholder does the same through its legal representative.
5. Submit, and follow the result under “Αποτελέσματα αιτήσεων” (application results). AADE checks the data with the insurers, and the discount is applied in the first ENFIA assessment of the year.

If the home does not appear, it must first be declared on your E9. If the policy does not appear, or shows the wrong dates or risks, the policyholder asks the insurer to send AADE the correct details.

The 2026 dates, and what is known about 2027

The rules set the deadline for applications and corrections at 14 February each year, and for the insurers’ confirmation at 28 February (decision A.1002/2025). In 2026 the 14th was a Saturday, and AADE set Monday 16 February. In 2027 the 14th is a Sunday. AADE has not yet announced when the platform opens in 2027 or the exact deadline.

If the discount was not applied

If you met the conditions but the discount is not on your ENFIA statement, the head of the competent AADE office, the tax office (ΔΟΥ) or ΚΕΦΟΚ, can grant it. Apply through myAADE › Τα Αιτήματά μου › Νέο αίτημα › Φορολογία › Κεφάλαιο › Αίτηση για χορήγηση μείωσης ή απαλλαγής στον ΕΝΦΙΑ, with form Δ500, the policy with any renewals or changes, and a solemn declaration under Law 1599/1986 that the details are accurate. For a group policy, a certificate from the insurer that describes the cover can replace the policy documents (decision A.1005/2026).

For questions about the platform, AADE’s taxpayer service answers on 1521 and online through my1521.

ENFIA 2027 or 2028: which year will a new policy count for?

The discount always looks back one year, and it needs at least 90 days of qualifying cover within that calendar year. From 3 October to 31 December there are exactly 90 days, so a policy that starts after 3 October 2026, or a change made after that date, such as adding flood or raising the sum, cannot reach 90 days in 2026 (our count of calendar days).

The ENFIA 2028 column assumes that the rules stay as they are today.

Homes over €500,000: no state housing aid after earthquake, natural fire or flood

Since 1 June 2025, natural persons who own or co-own a home with an ENFIA taxable value above €500,000 are excluded from four kinds of state aid after an earthquake, a fire from natural causes or a flood: the housing grant for rebuilding or repair, the temporary housing subsidy, first-aid support, and the one-off emergency payment for simple repairs and household contents (Law 4797/2021, art. 5A, added by Law 5162/2024, art. 10(2); in force under art. 136(10)(a) of Law 5162/2024).

The article has no insurance condition and does not distinguish by nationality or residence: it applies to every such owner, insured or not. Some English property sites and press reports say these owners lose aid only if they are uninsured, or give April 2025 as the start date; the law says otherwise. These homes also get the lower 10% ENFIA discount, but for them insurance is the only protection against the cost of rebuilding.

Short-term letting and the discount

If you let your Greek home short-term, on Airbnb, Booking or directly, whether it keeps the ENFIA discount has not been clarified:

• The rules define the home by its E9 category, apartment or detached house, and say nothing about how it is used. The law does not limit the discount to a main residence.
• We found no AADE guidance, decision or question and answer on short-term letting and this discount (checked on 14 October 2026).
• Before you rely on it, ask AADE on 1521 or through my1521, and keep a record of the answer.

Liability cover is a separate obligation

Since 1 October 2025 every short-term rental property must have civil-liability insurance (Law 5170/2025, art. 3). A liability-only policy does not meet the ENFIA conditions, which require earthquake, fire and flood cover on the building. Some home policies also exclude property used for business, so tell the insurer that you let the home. See our guide to short-term rental insurance in Greece.

Getting a policy that qualifies, from Greece or abroad

The myPROPERTY application is yours to make, with your own TAXISnet codes. A policy that meets the conditions is where Leadinsure can help:

• A check of your current policy: the three risks, the building sum for each one against your total E9 area, and the dates.
• Proposals side by side: we ask the insurers we work with for proposals for cover with all three risks and a building sum at the real rebuild cost, and explain them side by side, deductibles and exclusions included.
• Correct data at AADE: for policies arranged through our office, we ask the insurer to send AADE corrected details if the platform shows the wrong dates or risks.

For a quote, tell us the town or area of the home, whether it is an apartment or a detached house, the main and auxiliary m² from your E9, the year of construction and the type of structure, and whether you let it. You pay us no separate fee: our commission is already included in the premium. You can deal with us entirely by phone and email, from Greece or from abroad. Request a home insurance quote, email info@leadinsure.gr or call +30 28210 86065. We reply within 24 hours on working days, with no obligation. For cover beyond the ENFIA test, see our guide to home insurance in Greece.

Frequently asked questions

Sources

The laws, decisions and official pages we checked for this guide. Many of them are in Greek.