The CYA which determines the procedure for paying the exceptional one-off financial aid to families with children for the financial year 2026 was published in the FVO. The aid amounts to EUR 150 per dependent child and paid without application, based on income tax declaration data.
Analyticalally:
Who are beneficiaries?
Beneficiaries are the parents of dependent children, tax residents of Greece, where the total family income ( debtor, spouse or part of a symbiotic pact and dependent children) does not exceed the following limits. Every source (taxed and exempt, real and presumed) is counted on income.
Married / cohabitation
up to 40,000€
+5,000€ for each additional dependent child other than the first
Single-parent families
up to 39,000€
+5,000€ for each additional dependent child other than the first
The number of dependent children is estimated to be sum of common and non-common dependent children. For the purposes of its application para. 2 The Article 16 of n. 5313/2026,
a single-parent family with dependent children is considered to be the family that
consist exclusively of the parent and one or more dependents
children of minors or adults falling within paragraph 1 of Article 11 of the
CPU.
Example limit with increase
Married couple with 3 dependent children: limit 40,000€ + 5,000€ + 5,000€ = 50.000€ (additional for the second and third children).
How is calculated and when is paid
Calculation done automatically, without request, based on its data Table 8.1 of form E1 the income tax declaration. The main body of beneficiaries shall use its data tax year 2024, as they were formed by the last working day of May 2026.
- 30/6Basic payment until 30 June 2026 — on the basis of tax year 2024.
- 31/8Payment until 31 August 2026 — for newborn/recent children (see special cases below).
Specific cases for young children
For dependent children born to 1.1.2025 to 31.7.2026, the aid (or any additional amount) may be paid up to 31 August 2026, always respecting income limits:
Child birth
Condition
Data/limits taken into account
1.1.2025 – 31.12.2025
To be included in pre-term Declaration 2025 (Table 8.1 E1)
Income Limits & Data Year 2025
1.1.2026 – 31.7.2026
Issue requested VAT to 10.8.2026
Income Limits & Data Year 2025
To whom is paid
Payment shall be made by crediting the account IBAN the beneficiary, as notified to the ADE.
- Joint tax declaration (married/cohabitation agreement): the aid is paid in whole to the debtor the declaration cleared.
- Separate declarations — Common children: the aid is paid half of each parent.
- Separate declarations — non-common children: half in each parent Both declare them dependent· otherwise in its entirety to the parent who declares them.
Other details
- If one parent is tax resident abroad, the beneficiary is only the other parent.
- In separate statements of married persons, if not submitted or cleared the declaration by one parent within the time limits, the beneficiary being the other parent (on the basis of his own cleared statement).
- In case death of one parent at the time of payment, the aid shall be paid in its entirety to the other parent.
- Family status and tax residence data are obtained from declarations tax years 2024 and 2025.
- Checks are also carried out on the individual elements of the children (VAT, AMKA, etc.).
The aid shall be:
tax-free, unspent and unrestrained in the hands of the State or third parties. Not bound and not offset with established debts to the tax administration, the State, the DPO, the DCA, insurance funds or payment service providers. It shall not be subject to any charge, levy or reservation in favour of the State or e-IFCA; and not measured the income limits for any social or welfare benefit.
Amounts that failed to be paid return to the Greek State account. DIAS S.A. informs AADE with a record of the orders they have failed to inform beneficiaries and included in the next payment.
Control and penalties
If it is found that the elements of the declaration on the basis of which the aid was calculated are inaccurate, με αποτέλεσμα αχρεώστητη καταβολή (εν όλω ή εν μέρει), τα αχρεωστήτως καταβληθέντα ποσά καταλογίζονται εντόκως, με το επιτόκιο της παρ. 1 του άρθρου 52 του ΚΦΔ (ν. 5104/2024) περί εκπρόθεσμης καταβολής, υπολογιζόμενο από την ημερομηνία χορήγησης.
