The AADE platform has been opened and about 1.5 million taxpayers have pre-filled statements, which can be submitted at the push of a button.
However, accountants warn against «traps» who want attention and may cost expensive, either in fines or in lost tax exemptions.
The 10 sos of tax declarations 2026
1. New Activity Codes (CPRs)
With the implementation of the new European classification framework, around 1.9 million VAT will obtain new CIDs. The change has begun and can be done without a fine by June 1.
You'll see if your CDC has changed through:
- myADE digital portal (myaade.gov.gr), following the path Register & Communication > My Messages>, or
- MyADEapp mobile app, in my Message Selection.
2. Pre-filled declarations
It is the third year that AADE proceeds to supplement tax income tax returns for more than 1.5 million taxpayers, mostly employees and pensioners.
Taxpayers can check their data through myADE digital portal and myADEapp application and, if correct, their statement will be automatically finalised on 16/4/2026. Where corrections are required, they may submit an initial declaration by 15/4/2026 or an amending declaration without penalties from 17/4 to 15/7/2026
3. Discount 4-3-2% on income tax
The deadline for the submission of income tax returns is extended until 15 May 2026, with a right discount 4%, if the tax is repaid by 31 July 2026.
It is noted that a 3% discount is entitled to those who finalize their statements in the period 1/5 to 15/6 and 2% discount is entitled to those who do so in the period 16/6 to 15/7.
In any case, the condition is to pay the income tax once and for all.
4. New living evidence
Profit from the new evidence of divorce can be obtained by homeowners and IX.
In particular, the minimum annual objective expenditure shall be reduced:
- For housing, from 35% to 30%.
- for IX. From 1/11/2010, the presumption shall be calculated on the basis of CO2 emissions per kilometre. And until 31/10/2010, the calculation still takes account of car Cubism and the 50 percent (50%) reduction is incorporated into the relative scale due to old age.
5. Declaration obligation E2
Taxpayers who have obtained income from real estate should first submit form E2.
ADE published a new practical guide (clicks here) for real estate owners who also have an obligation to submit E2 («Statement of Assets») providing clarifications on critical points.
6. Obligation to declare E3
Accordingly, taxpayers who obtained income from business should first submit form E3 respectively.
However, the former debtors must be careful as old exceptional aid codes (Covid, Ukraine) have been abolished, increased costs have been increased at an increased discount (in particular for electric vehicle chargers) and clearly separated from «Untaxable revenue» and «Self-taxable amounts».
This means that if a professional has received a special subsidy, compensation or amount taxed separately, he should enter it in the correct code.
7. Electronic evidence
Expenditure incurred by electronic means of payment (cards, e-banking, etc.) must cover 30% of the annual income, up to a maximum of EUR 20,000.
If the amount required is not covered, an additional tax of 22% shall be levied on the difference.
8. Tax payment in 8 monthly instalments
The tax is paid in 8 equal monthly instalments, the first being paid by Friday 31/7/2026 and the remaining 7 by the last working day of the next 7 months.
9. Tax exemption for rent income
Exemption from income tax shall be granted to taxpayers for renting real estate for at least six months, once or more within the three-year period, in specific categories of public sector employees and employees:
(a) medical or nursing staff employed in bodies of the General Government (c.b. of Article 14 of Law 4270/2014 )
(b) teachers of all levels of public education
(c) uniform personnel of the Armed Forces and the Security Corps.
10. Reduction of evidence for freelancers
Codes 045–046 are activated for new mothers engaged in a professional activity, which are excluded from the evidence for the year of birth of their child for both subsequent years.
In addition, 50% of the amounts of the minimum presumed income for self-employed persons who have a head office and a main residence in settlements 501-1.500 inhabitants or in settlements 501-1.700 inhabitants in border areas of Epirus, Macedonia and Thrace.
A 50% reduction applies to self-employed people operating school cafeterias.
Finally, it is recalled that income tax returns for the tax year 2025 are submitted from 16/3/2026 to 15/7/2026.
An exception shall be natural persons participating in legal persons and legal entities with simple books, which shall submit an income tax declaration up to 31/7/2026.
