More than 1 million property owners will not pay this year LIGHT as his data show AADE and this is because they either meet the established criteria for minimum income and property, or live in disaster-affected areas. It should also be noted that compared to 2018, ENFIA pays 171,703 less taxpayers.

Another interesting fact emerging from the AADE data is that the ENFIA average from €489 in 2018 has been set for 2023 at €368, a 31% decrease.

In fact, during the period under review, the total assets on which ENFIA is calculated increased significantly and reached 769.4 billion euros compared to 600 billion euros in 2018.

It is noteworthy that the “champions” of the reduction in this period of time are Western Greece and Western Macedonia, while the “tail” is Attica, in which the participation in the total amount of the Tax exceeds 50%.

Let’s take a closer look at the ENFIA x-ray data for 2023 in relation to 2018:

• Real estate in Greece is owned by 7.168 million owners. 1,009,000,000 were exempted from the obligation to pay ENFIA. According to the law, full exemption from ENFIA is granted to those with three children, large families and people with disabilities of more than 80%, if their annual income (real or assumed) is up to 12,000 euros, if it is one person or up to 15,000 euros if they are married with 2 children). In this case, the total area of ​​buildings should not exceed 150 square meters.

• The average tax per VAT number is 368 euros in 2023, while in 2018 it was 489 euros, i.e. decrease by 31%.

• The biggest decrease in ENFIA is observed in Western Greece, where the average tax is 234 euros compared to 345 euros in 2018, representing a decrease of 32.1%. West Macedonia follows with a decline of 31.8% and an ENFIA average of €210 from €308 in 2018.

• The highest tax is paid in Attica, with an average increase to EUR 540 from EUR 671 in 2018, with a discount capped at 20%. The tax for the South Aegean is also quite high at 447 euros compared to 609 euros five years ago, a 26.6% decrease.

• In Attica, owners, representing 36% of the total, are asked to pay 53% of this year’s ENFIA.

• The average cost of real estate in the territory is 124,923 euros.

Overall, ENFIA in 2023 decreased by 34.3% compared to the ENFIA that individuals had to pay in 2018. In particular, ENFIA accrued to individuals in 2018 amounted to 2.642 billion euros, while this is 1.734 billion euros, that is, 908 million euros less.

^{Source: APE-MEB}