Through the ENFIA statements which are posted today, and the new E1 income tax return forms whose submission starts tomorrow, millions of households will see, in practice, the scope of the new permanent tax reliefs which come into effect from this year.

These are four interventions that affect homeowners, employees, families and self-employed individuals, with the common denominator being the reduction of burdens on property, presumptions and minimum taxable income.

The changes are being triggered at a time when households are counting the cost of austerity and energy stress due to the economic impact of the war in the Middle East. While they come on top of the reductions in tax deductions already in place, following changes to direct taxation that came into effect at the beginning of the year, under which millions of public and private sector workers are already seeing increases in their net pay every month since January.

Specifically, starting today and in the coming days, citizens will see the following tax cuts:

1. 50% reduction in ENFIA for primary residences in the region.

The posting of the new ENFIA returns for 2026 ends on Sunday. Around 7 million property owners across the country will see the amount they will have to pay by March 31 for payment of the Single Property Tax (either as a one-off payment or as the first of up to 12 monthly instalments to which they are entitled) by logging in with their personal codes to the myAADE platform of the Independent Public Revenue Authority.

The most significant change for this year concerns properties located in around 13,000 small settlements across the country. For main residences located in areas with a population of up to 1,500 inhabitants (outside Attica) or up to 1,700 inhabitants in Evros, Western Macedonia and other border areas, ENFIA will be reduced by 50% from this year. In fact, it will be the last time their owners will be charged ENFIA, as from 2027 the tax on these properties will be abolished.

The measure affects over 1 million property owners’ rights, for main residences with an objective value of up to €400,000.

2. Reduction of living presumptions by 30%

The submission of tax returns starts on Monday 16 March. The main difference compared to last year is the reduction in living presumptions (objective costs) for about half a million people, with the changes applying to 2025 incomes taxed this year.

In particular, imputed housing costs are reduced by 30% for homes located in areas with objective zone values of up to 2.799 euros per sq.m. while for dwellings located in areas with zone values from 2,800 euros to 4,999 euros per sq.m. the imputed expenditure is reduced by 35%.

In addition, the living presumption amounts for private cars are reduced by up to 73.7%. This follows a change in the process of calculating the presumptions for those registered from 1/11/2010 onwards, with the presumption now being calculated on the basis of Co2 emissions rather than cubic capacity, and a special column has been added to table 5 of E1.

The presumption of living expenses will also be reduced for yachts, especially for newer yachts, where the presumed expenses are reduced by 30%.

Finally, the presumptive burdens of adult dependent children will now be lighter, as they are exempt from the minimum presumption of 3 living expenses.000 for those who are up to age 18 or up to age 25 and are studying or serving in the military and by 2025 have earned any amount of income.

The aim of the above changes is to reduce tax burdens and streamline the tax system based on objective living expenses, as these changes come after 20 years, relieving thousands of taxpayers from the luxury living tax and high presumptions.

In addition, the reduction in presumptions helps avoid the loss of ENFIA exemptions, as thousands of families will no longer appear with high taxable income as calculated by the tax authorities fictitiously for tax purposes.

3. A 50% reduction in the minimum imputed income for self-employed persons.

The minimum imputed income resulting from the objective taxation criteria for freelancers in settlements with up to 1.500 inhabitants, as well as for settlements up to 1,700 inhabitants in Evros, Western Macedonia and other border areas.

This reduction is retroactive for income in the 2025 tax year. Until now, the above reduction only applied to settlements with up to 500 residents or municipalities with up to 1,500 residents.

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4. Tax exemption for three years for new self-employed mothers.

An exemption from taxation based on the minimum imputed income for self-employed new mothers is established and applied for the first time. The exemption starts to apply retroactively from tax year 2025.

A “preview” of the reductions in income tax will also be available to those who preview the settlement of their pre-completed return when they log in to the myAADE platform with their passwords, even before finalising their return.

In addition to the tax reliefs leading to an indirect increase in net household income, however, the minimum wage will also be further increased from April 1, it has been announced.

In addition, the increase in the minimum wage will also result in an increase in unemployment benefit, maternity benefit, three-year benefits, overtime pay, and other benefits. While, from the same month, salaries in the entire public sector will also increase in line with the increase in the minimum wage.