Taxpayers have until Monday, June 15, to file their E1 return in order to claim a 3% discount, provided they pay the tax in a single installment by July 31. For returns submitted from June 16 to July 15, the discount is limited to 2%, while the general deadline for filing returns is July 15, 2026.
According to the latest official data from the Independent Authority for Public Revenue (AADE), as of June 10, 2026, 4.7 million E1 tax returns had been filed, along with 770,000 E3 tax returns from professionals and farmers. Consequently, since the general deadline for individuals to file their returns is July 15, there is now exactly one month left for approximately 2 million households.
Specifically, based on the 2026 filing schedule:
– A 4% discount is available to those who have already filed an initial return by May 15 and pay the tax in a single installment by July 31
– 3% discount will be available to those who file their return between May 16 and June 15, provided they choose a lump-sum payment by July 31, 2026.
– A 2% discount is available to those who submit Form E1 from June 16 through July 15, 2026, again with a one-time payment due by July 31, 2026.
Regarding payment, income tax is paid either in a lump sum or in up to eight monthly installments, with the first due by Friday, July 31, 2026, and the final installment due at the end of February.
Average additional tax: 1,785 euros
Of the tax returns that have been issued so far, 1 in 3 has resulted in a tax liability (approximately 1.5 million or 32.3%) with the average additional tax amounting to 1,785 euros. This translates to an average discount of 53 euros for those who file by Monday and pay in full. A smaller discount (35 euros) will be available to those who file on or after Tuesday, June 16, while a double discount (70 euros) was secured by those who filed by May 15 and pay the tax in full before the end of July.
On the other hand, however, the percentage of tax returns resulting in a credit this year is equally high (31.7%) with the average refund amount received by taxpayers amounting to approximately 290 euros. The remaining returns (36%) result in a zero balance, with no tax liability or refund due.
Pay attention to the amendments
Special attention is required for the 2024 retroactive filings. The AADE has launched the application on the myAADE platform for submitting amended tax returns regarding retroactive salary and pension payments for the year 2024, with a deadline of December 31, 2026. These amounts may appear on the 2026 income statement for 2025 income, but must be reported separately in the tax year to which they pertain and not in the year of payment.
Another point requiring review concerns the pre-filled and pre-cleared tax returns for employees and pensioners. In May, the AADE proceeded with the automated submission of 889,036 pre-cleared tax returns, covering a total of 999,523 individuals (Tax Identification Numbers). However, the responsibility for the accuracy of the information remains with the taxpayer, who is required to check the pre-filled data and, if necessary, correct it.
Taxpayers should also note that, if they find omissions or inaccuracies in the information on the pre-filled return, they may file an amended return without penalty by July 15, 2026.
