A gradual abolition of ENFIA (Uniform Real Estate Ownership Tax) is foreseen for primary residences located in settlements with up to 1,500 inhabitants (and up to 1,700 in the region of Evros). Starting in 2026, a 50% reduction will apply, followed by full exemption in 2027.
Additionally, a new tax rate of 25% will be introduced for rental income between €12,000 and €24,000, benefiting over 160,000 property owners. Living expense imputed income ("tekmiria") for properties will be reduced by 30–35%, while vehicle imputed expenses will be adjusted based on emissions.
Long-term Rentals and Regional Incentives
Tax incentives for long-term leases are extended: tax exemption is prolonged until 2026 for vacant residences that are leased, with particularly favorable provisions for families with many children, educators, and uniformed personnel. A significant VAT reduction of 30% will also be applied from January 1, 2026, to the islands of the Northern Aegean, Samothrace, and the Dodecanese with populations up to 20,000 inhabitants.
Other Tax Measures
Other provisions include:
A 100% super-deduction for investment expenses in sectors such as defense and industry. Abolition of the 10% fee on pay-TV subscriptions as of January 2026. A 50% reduction in the minimum taxable income threshold for self-employed professionals in small settlements and for school canteens. A new exemption from imputed income for new mothers for three years following childbirth. A revised income tax scale is introduced, lowering tax rates for incomes between €10,000 and €40,000, and expanding the scale to include incomes up to €60,000. Special relief is provided for families with children, with full income tax exemption for large families and young people up to 25 years old, and a reduced 9% tax rate for young individuals up to 30 years old.
Salary and Compensation Adjustments
A new salary structure will be implemented from October 2025 for police officers, firefighters, and coast guard personnel, including increases and a new administrative allowance.
Special allowances under the Ministry of Foreign Affairs will be increased, and five-year academic programs will be recognized as equivalent to a master's degree, enabling faster salary progression for approximately 5,000 public servants.
The library allowance for university faculty and researchers will be exempt from income tax. A new, differentiated hazardous duty allowance will be introduced for prison staff, including a €100 bonus. The border region allowance will be extended to Hellenic Police personnel stationed in mainland border areas. A new salary classification will be established for Directors in the Prime Minister’s Office, and research work will be recognized regardless of contractual status.
The 30% income tax deduction for electronic payments to selected professional categories is extended until 2026. The tax on doctors’ on-call duty pay is reduced from 22% to 20%. The public consultation period will remain open until October 22, 2025, via the platform www.opengov.gr.
