This year's tax period has a strong economic incentive for millions of taxpayers, as its timely and rapid submission tax declaration is now translated into a direct profit for their wallet. The Ministry of Finance has introduced a step-by-step discount that reaches up to 4%, rewarding those who choose to finish early with their obligations and pay off the income tax once and for all.
However, the road to relief goes through strict deadlines and «smart» details, such as automatic submission for employees and pensioners, that require our attention in order not to lose the right to discount.
In particular, the submission of this year's declarations are provided for:
For the third consecutive year, tax year 2025 tax returns for natural persons, mostly employees and pensioners, are pre-filled and pre-cleared by AADE. 1.357,222 statements, concerning 1,553,123 taxpayers, are available through myADE digital portal and myADEapp application. Taxpayers can check their data and, if correct, their statement will be automatically finalised on 16/4/2026. Where corrections are required, they may make an initial declaration by 15/4/2026 or an amending declaration without penalties from 17/4 to 15/7/2026.
Income tax returns for the tax year 2025 shall be 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.
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.
If the total amount of tax is repaid by 31/7/2026, a discount shall be granted to it:
• 4% if the declaration is submitted by 30/4,
• 3% if the declaration is submitted by 15/6 and
• 2% if the declaration is submitted by 15/7.
Accordingly, taxpayers participating in legal persons and legal entities holding simple books shall be granted a discount:
• 4% if the declaration is submitted by 30/4,
• 3% if the declaration is submitted by 15/6 and
• 2% if the declaration is submitted by 31/7.
It is noted that, in the event of a timely amending declaration resulting from an additional amount of tax to be paid, and the taxpayer wishes to repay the total amount of the tax until 31/7/2026, it shall be provided:
• for the initial tax amount, the discount rate corresponding to the time of the initial declaration, and
• where the amending declaration shows an additional amount of tax, the percentage of deduction corresponding to the time of submission of the amending declaration.
The conditions for exemption from income tax for buildings leased by a long term lease of at least three (3) years shall be improved for contracts concluded from 11/11/2025.
More specifically:
• the exemption applies to dwellings with an area of up to 120 sq.m. plus 20 sq.m. for each dependent child of more than two of the tenant at the time of the conclusion of the lease contract.
• an exemption from income tax and for renting real estate for at least six (6) months, once or more within the three-year period, shall be granted to specific categories of civil servants and civil servants:
(a) medical or nursing staff employed in bodies of the General Government (c.b.
(b) teachers of all levels of public education
(c) in uniform personnel of the Armed Forces and Security Corps.
From the tax year 2025, the minimum annual objective expenditure (livepieces) is significantly reduced, including for:
• housing, for which the reduction amounts to thirty percent (30%) to thirty-five percent (35%); and
• passenger cars IX for which a distinction is introduced, in the model of traffic charges, based on the year of first classification (in Greece, in the European Union/the European Economic Area), in such a way that for cars, with first classification:
(a) from 1/11/2010, the presumption to be calculated on the basis of CO2 emissions per km, resulting in a significant reduction in the presumption, even for new cars, as well as for cars with zero CO2 emissions.
(b) to 31/10/2010, the calculation shall continue to take account of car Cubism and the 50 per cent (50%) reduction is incorporated into the relevant scale due to old age.
Similarly, the presumption is calculated for motor caravans regardless of the year of first classification.
In Table 6 of Form E1, in the case of 10 completed the amount of rent paid for student residence, a new column was added (codes 877, 878, 879) indicating the VAT of the child studying, so as to make it easier to cross-reference the subsidy in the form of a rent refund for
student residence.
The taxpayers who:
(a) have been selected for the process of automatic submission of the declaration, and
(b) persons who have submitted declarations before the deadline for submission will be informed at regular intervals by e-mail and in their box on myADE and myADEapp of any changes in data received from third parties to enable them to check whether their tax obligation is changed and to take the necessary actions.
New functionality is provided to check the validity of the copy of the income tax declaration (E1).
This functionality enhances the transparency and reliability of the information provided, facilitating both taxpayers and bodies invited to check and confirm the statement as the last one.
During the submission of the declarations, the set-offs and tax refunds and payments of the amounts shall be carried out as follows:
• Income tax returns to taxpayers without tax or insurance debts or information obligation will be sent to the Bank of Greece for a direct refund on a weekly basis.
• Income tax returns to taxpayers who do not have an information obligation but have tax or insurance debts will be offset centrally per week, starting from 6 April. Any set-offs that cannot be carried out centrally will be handled as soon as possible by the competent Services, DOU / KEVIS, without requiring a refund request from the taxpayer.
• Income tax debts will be primarily offset by tax drawback rights existing or arising by 31/7/2026. Where the tax is repaid by way of such compensation, the taxpayer shall be entitled to the discount rate corresponding to the time when the declaration is submitted.
Please note that the correct declaration of the IBAN account at the myAADE digital portal on the registry & communication route > IBAN Account Statement is a prerequisite for completing the return. Acceptable are the IBAN accounts held by the beneficiary to payment service providers in countries within the Single Euro Payments Area (SEPA).
Submitting a Statement and information:
Declarations shall be submitted via the myADE digital portal (myaade.gov.gr), following the route: Applications > Popular Applications > FEP Statement (E1-E2-E3).
For further clarification and information, interested persons may contact the Tax Service Centre of AADE, my1521
• Telephone: at 1521 (free of charge), Monday to Friday, 7:00 to 20:00.
• Digitally on my1521 (24/7), choosing:
- Income Tax Issues > Natural Income Tax
Persons > E1 Completing instructions > E1 Tax declaration
income/Completing instructions or
- Income Tax Issues > Natural Income Tax
Persons > Pre-clearance of a pre-filled declaration
Income Tax
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