The ENFIA property tax system has entered its correction phase. Following the publication of initial tax assessments, taxpayers now have the opportunity to submit amended E9 declarations—potentially leading to a revised, lower tax amount.
Initial Assessments Published on March 15, 2026
The Independent Authority for Public Revenue (AADE) published the 2026 ENFIA assessments on March 15, 2026. A total of 7,155,186 administrative tax determination acts were issued, covering €2.297 billion in assessed tax across 6,171,359 taxpayers. The system is now open for both original and amended E9 declarations—and for issuing new or corrective tax determination acts.
How to Submit an Amended E9 Declaration
If a taxpayer sees a higher-than-expected ENFIA bill, they should first review their initial assessment. Through the ‘E9/ENFIA Declaration’ application on the myAADE portal, users can select the 2026 tax year, access their property portfolio, and correct inaccuracies in their declared assets. If those changes affect the final tax calculation, a new assessment will be generated automatically.
Key Area of Concern: 50% Reduction for Primary Residences in Small Settlements
This year, a major issue involves the missing 50% reduction for primary residences located in small settlements. AADE applied this reduction automatically where the property declared in the E9 matched the primary residence previously reported in the annual income tax return (E1 form). However, if the reduction doesn’t appear—due, for example, to a missing or incorrect electricity supply number in the E9—the taxpayer may submit an amended E9 for 2026 without penalty until July 31, 2026. Once verified, AADE will issue a new central assessment reflecting the reduction.
Other Common Errors That Inflate the ENFIA Bill
Additional issues that may lead to overassessment include:
- Incorrect declared surface area (square meters),
- Wrong co-ownership percentage,
- Inaccurate property classification or descriptive details.
Through the E9 application, taxpayers can edit, add, or delete property entries in the relevant tables—ensuring their asset profile is accurate before a new tax determination is issued.
A Second Path: Formal Request for Recalculation
For taxpayers who believe they’re entitled to an exemption or reduction not reflected in the central assessment—and which cannot be resolved solely through an amended E9—AADE offers an alternative route. They may file a digital request via the ‘My Requests’ service, addressed to their local Tax Office (DOY) or the Central Taxpayer Support Center (KEFOK). This requires submission of Form D500 along with supporting documents. If accepted, AADE will issue a new ENFIA declaration and tax determination act, which will be officially notified to the taxpayer.
When Does the Revised ENFIA Amount Appear?
The updated ENFIA amount becomes effective after correction and recalculation. For cases involving the 50% reduction for primary residences in small settlements, AADE carries out a new central assessment once the electricity supply number is correctly entered. In all other accepted cases, a new ENFIA declaration and tax determination act are issued and formally communicated to the taxpayer.