Property owners in Greece could file correct property returns (E9) for any year from 2014 to 2026 without paying the extra tax, interest or fines those corrections would trigger, under a bill tabled in the Hellenic Parliament on 3 November 2026. It is a tabled bill, not law.
The provision is Article 51 of the Ministry of National Economy and Finance bill “Strengthening disposable income, savings and investment…”, which is before Parliament’s Standing Committee on Economic Affairs, according to the Hellenic Parliament. It adds a new paragraph 6 to Article 17 of the Property Tax Code (Law 5219/2025).
What the article says
Anyone who must file a property return under Article 2 of the Property Tax Code may file a return with the correct details for the years 2014 to 2026. The tax for each year, the interest and the fines arising from that return would not be imposed, according to the bill text.
The stated aim is to show properties correctly in the Property Ownership and Management Registry (MIDA) under Article 15B of the Tax Procedure Code (Law 5104/2024). The bill’s regulatory impact analysis says an accurate property inventory is the basis for MIDA and for the taxation of property holdings.
Deadline and limits
The window would close at the end of the fourth month after MIDA starts operating. The bill gives no start date for MIDA. The Minister of National Economy and Finance could extend the deadline by decision, on a proposal from the Governor of the Independent Authority for Public Revenue (AADE).
The relief covers only returns that produce extra tax. According to the impact analysis, returns that reduce tax or lead to a refund follow the general rules of Articles 22, 23 and 37 of the Tax Procedure Code. The provision does not change the limitation rules.
What it means for buyers
Owners abroad whose E9 does not match what they own would have a window to correct the record without the annual property tax (ENFIA), interest or fines for 2014 to 2026 that the correction would otherwise bring. Owners whose correction lowers their tax would not gain anything new from this provision. Buyers should confirm how this applies to them with a Greek lawyer or accountant.
What happens next
Committee sessions began on 6 November, and Parliament’s page lists further sessions on 9 and 11 November 2026; a plenary vote follows, and the text can still change. Under Article 52 of the bill, the law takes effect on publication in the Government Gazette unless a provision says otherwise, but the E9 window itself depends on when MIDA starts. The same bill contains the 15% transfer tax for non-EU/EEA tax residents and the capital gains and VAT extensions.
