The deadline is close for those who want a 3% discount on the one-off payment income tax until the end of July.
Discount rates are gradually declining, acting as an incentive for timely submission of tax returns.
For statements to be made by 15 June, the discount is set at 3%, while for declarations by the final deadline of 15 July, the discount is limited to 2%.
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It is recalled that all persons who made a declaration by 15 May are entitled discount 4%, while in all cases the tax should be repaid once and for all by 31 July 2026 in order to apply the corresponding discount.
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Tax returns: Automatic refunds
Refunds shall be automatically made in many cases, without a request from the taxpayer, provided that the IBAN bank account has been correctly declared on the myAADE platform.
Setoffs are performed centrally each week, while more complex cases are undertaken by the competent DOWs or the Centre for Certification and Recovery (KEVIS), without additional action by the citizen.
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At the same time, income tax debts they shall be set off as a priority with any tax refunds incurred or incurred by 31 July. In these cases, the taxpayer reserves the right to deduct from 2% to 4%, depending on the time the declaration is submitted.
The submission of an amending declaration by 15 July 2026 shall be made without penalties and shall be treated as an initial declaration.
If an additional tax arises from the amending tax and the taxpayer chooses to pay it one-off by the end of July, the initial amount shall be the deduction corresponding to the time of the initial declaration.
For the additional amount, the discount applicable at the time of submission of the amendment shall apply.
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