Government approves three-year ENFIA waiver for fire-stricken areas
Government approves three-year ENFIA waiver for fire-stricken areas
  Economy  |  Taxation  |  Greece

Government approves three-year ENFIA waiver for fire-stricken areas

Housing assistance and support for renovations among the government’s measures.
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RE+D magazine
14.08.2025

The approval of support measures for areas affected by wildfires, which have occurred nationwide from June to the present, was the subject of an emergency meeting of the Government Committee for State Aid. The meeting took place via teleconference on Wednesday, August 13, 2025, at midday, under the chairmanship of Deputy Minister of Climate Crisis and Civil Protection, responsible for natural disaster recovery and state aid, Konstantinos Katsafados.

The committee, taking into account the existing legislative framework, previous decisions, and recommendations regarding wildfires in recent years (2023, 2024), has decided to implement five significant support measures for those affected by the wildfires in the regions of Attica, North Aegean, Western Greece, Epirus, Crete, Ionian Islands, and Central Greece. These wildfires occurred during June, July, and August 2025.

The five measures decided by the Government Committee are as follows:

Housing Assistance

Provision of housing support to natural and legal persons for the restoration of damaged buildings (repair or reconstruction). Additionally, rental or cohabitation subsidies of up to €500 will be provided for temporary accommodation of permanent residents, depending on specific circumstances.

Support for Minor Repairs and Replacement of Household Goods and Basic Living Needs Allowance

Households will receive €600 to cover initial needs, with additional amounts for large families and persons with disabilities. Up to €6,000 will be granted for the replacement or repair of household goods in the primary residence. For secondary residences, 50% of the amount applies. A sum of €4,500 will be paid to individuals who suffered a disability exceeding 67% due to injuries from the wildfires.

State Aid to Businesses and Agricultural Enterprises

A subsidy covering 70% of the assessed damages will be granted, without applying graduated rates, capped at €500,000 per beneficiary or per branch (up to two branches). This subsidy will be offset against any initial aid received. Furthermore, provisions concerning agricultural enterprises will be activated upon request from the Ministry of Rural Development, in accordance with Law 4797/2021 and the Common Agricultural Policy (CAP) Regulation.

Three-Year Exemption from ENFIA (Unified Property Ownership Tax)

For affected areas officially declared as emergency zones, an exemption from ENFIA applies for the year of the disaster and the following two years, pursuant to the provisions of the new Property Tax Code (Law 5219/2025).

Funding for Local Government Authorities (LGAs)

Provision for emergency funding to LGAs to cover initial needs and repair damages to networks and infrastructure.

The Committee reaffirmed its commitment to the immediate and effective support of affected parties and the restoration of damages, in cooperation with all relevant authorities and local administrations.

Three-Year ENFIA Exemption for Areas Affected by Fires Since June

The Ministry of Climate Crisis and Civil Protection announced an exemption from the Unified Property Ownership Tax (ENFIA) for three years for property owners in regions affected by wildfires from June 2025 to date. These areas must have been officially declared in a state of civil protection emergency by the Secretary-General of Civil Protection.

Additionally, this exemption applies to the Municipality of Mantoudi-Limni-Agia Anna in northern Evia, which was affected by an earthquake on May 19, 2025, and has been declared an emergency zone.

According to the Ministry’s announcement:

“This regulation, based on Article 10, Paragraph 4 of Law 5219/2025, aims to provide financial relief to individuals and businesses suffering damages from natural disasters such as fires, earthquakes, or floods. The ENFIA exemption applies for the tax year in which the disaster occurred, as well as the two subsequent tax years. The exemption covers buildings and the corresponding land for which an Inspection Protocol for Dangerously Dilapidated Buildings, a Re-Inspection Report, or an Inspection Report has been issued by the competent services of the General Secretariat for Natural Disaster Recovery and State Aid (GSSNDRSA), certifying that the properties are classified as dangerously dilapidated, completely destroyed, or temporarily unsuitable for use. Regarding agricultural land and related buildings, a destruction certificate issued by the competent Agricultural Development and Control Department (T.A.E.E.), based on data provided by ELGA, is required.”

Moreover, the announcement states:

“The exemption applies provided ownership or other real rights on the property at the time of the disaster belong to the tax liable party for those years. Applications are submitted to the Tax Administration for the first year of exemption and automatically cover the two subsequent years.”

“The measure represents an important form of support for those affected by natural disasters, providing financial relief and aiding in damage recovery and the restart of the local economy,” concludes the Ministry’s statement.