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For the vast majority of property owners there will be no surprises in this year's tax returns, as this year's property tax amount will be the same as last year. Those who will be asked to put their hand in their pocket and pay more tax are mainly the owners who had changes in their real estate in 2022.

These are those who, during the past year, either acquired real estate through purchases, donations, parental benefits or inheritances, or acquired co-ownership percentages or rem rights over real estate (fee ownership or usufructuary), or sold or transferred real estate properties or co-ownership percentages or rem rights over real estate through donations real estate.

The specific taxpayers had until April 12 to correct the image of their real estate by submitting amending declarations E9 of the year 2023.

There is another category of property owners who are among the "losers", i.e. those who will pay increased ENFIA. These are the owners who lost their rights to a partial or total exemption from this tax this year, due to an increase in their family income above the limits provided for the granting of these exemptions, i.e. 9,000 euros. The bill for property owners will be four-tiered:

The same amount of tax as last year will be paid by those who had no change in their real estate data.
Additional tax will be paid by taxpayers who:
- Acquired real estate by purchase, parental provision, donation or inheritance.

- Acquired real rights in real estate (full or partial ownership, usufruct).

- Arranged arbitrary spaces. The ENFIA will be calculated on the largest surface area of the properties as declared by the property owners in E9

- By submitting the declaration to the municipalities, they showed a larger area of real estate than what they had recorded in E9

Reduced by 50% ENFIA will pay hundreds of thousands of owners who meet the income and property criteria set by the current legislation. In particular, the tax is "cut" in half for households that cumulatively meet the following criteria:
- The total taxable family income of the last tax year does not exceed 9,000 euros, increased by 1,000 euros for the spouse or common-law partner and each dependent member.

- The total area of the buildings in which the person subject to income tax declaration, his or her spouse or common-law partner and the dependent children of his family have rights, taking into account the percentage of co-ownership and the type of right, does not exceed 150 sq.m. . and the total value of the immovable property does not exceed the amount of 85,000 euros for a single person, 150,000 euros for a married person and his or her spouse or partner or a single-parent family with a dependent child and 200,000 euros for a married person, the or his wife or common-law partner and their dependent children or the single-parent family with two dependent children.

Households with three or more dependent children and those with a disability rate of more than 80% will not pay a single euro of tax under the following conditions:
- The total taxable family income of the last tax year does not exceed 12,000 euros, increased by 1,000 euros for the spouse or common-law partner and each dependent member.

- The total area of the buildings in which the person liable to declare income tax, his or her spouse and the dependent children of his family have rights, taking into account the percentage of co-ownership and the type of right, does not exceed 150 sq.m.

Property owners located in areas affected by natural phenomena and disasters, areas under forced expropriation, urban planning inactive, relocated settlements and communities, as well as rights to historically preserved monuments or works of art and preserved buildings, are also fully exempt from ENFIA

It should be noted that depending on the value of the real estate, the tax for all natural persons is reduced by:

- 30% for real estate value up to 100,000 euros

- 25% for real estate value up to 150,000 euros

- 20% for real estate value up to 250,000 euros

- 15% for real estate value up to 300,000 euros

- 10% for real estate value up to 400,000 euros

For properties worth more than 400,000 euros, an additional tax is imposed - in the form of an increase to the main tax - separately on the value of each property, as long as this is greater than 400,000 euros and if the taxpayer owns urban real estate (buildings and within city or settlement plans, land ) with a total objective value of more than 300,000 euros. For a property with an objective value of more than 400,000 euros in which there is co-ownership or there are more than one real rights distributed to more than one person (e.g. the father has the usufruct and the child the small ownership) the additional tax is calculated at 100% of of the value of the full ownership of the property and is then distributed to each person according to the percentage of the value they own. The calculation of the additional ENFIA is based on a scale, in which the first 400,000 euros of objective value of each property are tax-free.

Above the limit of 400,000 euros, tax rates from 0.2% to 0.7% are applied incrementally per 100,000 euros of value and up to the value limit of 1,000,000 euros. For property value above 1,000,000 euros and up to 2,000,000 euros a tax rate of 0.9% is applied, while above 2,000,000 euros a tax rate of 1% is applied.

There is also an increase in the total ENFIA of natural persons for each owner of real estate with a total value of more than 500,000 euros, which is structured as follows:

- for real estate value up to 650,000 euros, at a rate of 5%,

- for real estate value up to 800,000 euros, at a rate of 10%,

- for real estate value up to 1,000,000 euros, at a rate of 15%,

- for the value of real estate from 1,000,000.01 euros and above by a rate of 20%.