Income-tax reduction for building-upgrade spending (art. 39B Income Tax Code)

Who qualifies

Individuals who own (or hold usufruct or bare ownership of) a building in Greece, whatever its use, and pay Greek income tax. The building must not be in any subsidy programme.

How to apply

Apply through the official page. Check these points first:

• The spending is made by 31 Dec 2026 and paid by card, bank transfer or another electronic means
• Equipment counts only up to one third of the installation services on the invoices; the estimate assumes 20% of the cost counts
• The supplier and installer are established in Greece and issue proper invoices
• The building has not received and does not receive a subsidy (e.g. Εξοικονομώ, Φωτοβολταϊκά στη Στέγη) for these works
• The reduction is spread over the year of spending and the next four years, up to €3,200 a year and €16,000 in total, and cannot exceed your income tax each year
• The spending is not deducted as a business expense

Dates

Opens

1 January 2024

Closes

31 December 2026

Last checked

Desk research on 30 September 2026, awaiting a person's check

Where it applies

Region pages list every programme of the place with the typical price and payback.

• Greece

Questions