The application for the submission of personal income tax returns for the tax year 2025 is now available on the myAADE digital portal, with the deadline for submission being Wednesday 15/7/2026.

The necessary details for the smooth completion of the tax return submission process are set out in a decision of the Governor of the AADE, Giorgos Pitsilis (A. 1062/2026).

In the digital application “Income Tax Return E1 – E2 – E3”, all recent legislative regulations have been incorporated, as well as new functionalities, in order to simplify the process and improve the service to taxpayers.

Specifically, for the submission of this year’s returns:

1. Automatic submission of returns for more than 1.5 million taxpayers

For the third consecutive year, income tax returns for the tax year 2025 for individuals, mainly wage earners and pensioners, are pre-filled and pre-cleared by the AADE.1,357,222 returns, concerning 1,553,123 taxpayers, are available through the myAADE digital portal and the myAADEapp application. Taxpayers can check their details and, if correct, their return will be automatically finalised on 16/4/2026.

2. Fixed start and end date for filing tax returns

Income tax returns for tax year 2025 are due from 3/16/2026 through 7/15/2026.

Exception is made for individuals participating in legal entities and legal entities with simple books, who must file income tax returns by 7/31/2026.

3. Payment of tax in 8 monthly instalments

The tax is payable in 8 equal monthly instalments, the first of which is payable by Friday 31/7/2026 and the remaining 7 by the last working day of the following 7 months.

4. Tiered discount for total payment by 31/7/2026

If the total amount of tax is paid by 31/7/2026, a discount is allowed on it:

* 4% if the return is submitted by 30/4,

* 3% if the return is submitted by 15/6 and

* 2% if the declaration is submitted by 15/7.

At the same time, taxpayers participating in legal entities and legal entities that keep simple books are granted a discount:

* 4% if the return is submitted by 30/4,

* 3% if the return is submitted by 15/6 and

* 3% if the return is submitted by 15/6 and

* 2% if the declaration is submitted by 31/7.


Please note that, in the case of a timely amended return that results in an additional amount of tax due, and the taxpayer wishes to pay the total amount of tax due by 7/31/2026, the following is provided:

* for the original amount of tax, the deduction rate corresponding to the time of submission of the original return, while

* if the amended return results in an additional amount of tax, the deduction rate corresponding to the time the amended return was filed.

5. Improving the income tax exemption conditions for properties that were vacant or made available for short-term rental

Improve the income tax exemption terms for property leased on a long-term lease of at least three (3) years for contracts entered into on or after 11/11/2025.

Improve the income tax exemption terms for property leased on a long-term lease of at least three (3) years for contracts entered into on or after 11/11/2025.

More specifically :

* the exemption applies to dwellings with a floor area of up to 120 square metres plus 20 square metres for each dependent child over two of the tenant at the time of the conclusion of the lease.

* Exemption from income tax is also granted for renting real estate for at least six (6) months, one or more times within the three-year period, to special categories of public sector employees and officials:

b) to teachers at all levels of public education

b) to teachers at all levels of public education

c) to uniformed personnel of the Armed Forces and the Security Corps.

c) to uniformed personnel of the Armed Forces and the Security Corps.

6. Reduction of presumptions of subsistence

From the tax year 2025, the minimum annual objective expenditure (living presumptions) is significantly reduced, including for:

* residences, for which the reduction shall be from thirty percent (30%) to thirty-five percent (35%); and

* passenger cars, for which a distinction is introduced in the model of circulation taxes based on the year of first registration (in Greece, in the European Union/European Economic Area), in such a way that for cars with first registration:

a) from 1/11/2010, the presumption will be calculated on the basis of carbon dioxide (CO2) emissions per kilometre, resulting in a significant reduction of the presumption, even for new cars, as well as for cars with zero CO2 emissions.

b) until 31/10/2010, the calculation continues to take into account the cubic capacity of the car and incorporates in the relevant scale the fifty percent (50%) reduction due to age. Similarly, the presumption is also calculated for motor caravans, regardless of the year of first registration.

7. Completion of the VAT number of a child who is studying

In Table 6 of Form E1, in case 10, where the amount of rent paid for student housing is completed, a new column (codes 877, 878, 879) has been added to indicate the VAT number of the child who is studying, in order to facilitate the necessary cross-checks for the payment of the subsidy in the form of rent reimbursement for student housing.

8. Taxpayer information

Those taxpayers who:

a) have been selected for the automatic return submission procedure, and

b) those who have submitted returns before the submission deadline will be regularly informed via e-mail and in their myAADE and myAADEapp mailboxes of any changes in data that the AADE has received for them from third parties, so that they can check whether their tax liability has changed and take the necessary action.

9. Add QR for checking E1

New functionality is added to check the validity of the copy of the income tax return (E1).

This functionality enhances the transparency and reliability of the information provided, making it easier for both taxpayers and the entities that are required to check and confirm the return as the last submitted.

10. Refunds and tax offsets

During the filing of returns, tax offsets and refunds and payments of amounts are made as follows:

* Income tax refunds to taxpayers with no tax or insurance debts or a tax lien will be sent to the Bank of Greece for immediate refund on a weekly basis.

* Income tax refunds to taxpayers who do not have a timeliness commitment but have tax or insurance arrears will be centrally offset on a weekly basis, starting April 6. Any offsets that cannot be made centrally will be processed as soon as possible by the relevant departments, DHO / KEBIS, without the need for the taxpayer to submit a refund request.

* Income tax arrears will be offset on a priority basis against tax refund entitlements existing or accruing up to 31/7/2026. If the tax is paid through this offset, the taxpayer is entitled to the rebate rate corresponding to the time of filing the return.

It should be noted that a prerequisite for the completion of the refund is the correct declaration of the IBAN account in the myAADE digital portal in the Registry & Contact > IBAN Account Declaration section. Acceptable are the IBAN accounts held by the beneficiary with payment service providers in countries within the Single Euro Payments Area (SEPA).

Submission of declaration and information

Declarations are submitted via the myAADE digital portal (myaade.gov.gr), following the route: Applications > Popular Applications > FDEF declaration (E1-E2-E3).

For further clarifications and information, interested parties may contact the Taxpayer Service Centre of the AADE, my1521

For further clarifications and information, interested parties may contact the AADE’s Taxpayer Service Centre, my1521

* By phone: 1521 (toll-free), Monday to Friday, 7:00 to 20:00.

* Digitally at my1521 (24/7), by selecting:

– Income Tax Topics > Personal Income Tax > E1 Personal Income Tax > E1 Completion Instructions > E1 Income Tax Return / Completion Instructions or

.

– Income Tax Topics > Personal Income Tax > Pre-clearance of a pre-completed income tax return.