Greece’s tax filing season officially begins today, as the Independent Authority for Public Revenue (AADE) opens its online platform for 2026 income tax declarations. The system will remain accessible until July 15, 2026, giving taxpayers several months to review and submit their returns.
Key Codes and Deductions
Before submitting their tax returns, taxpayers should carefully check the pre-filled information on Form E1, including income, expenses, dependents, student status, hosting arrangements, insurance contributions, and charitable donations. Paying attention to 13 key codes can help reduce the final tax bill or avoid additional charges.
Some of the most important points include:
- Professional Expenses: Special provisions exist for new mothers and self-employed individuals in smaller towns or operating school cafeterias, reducing taxable income under certain conditions.
- Dependent Children: Parents must declare all dependents, including students, to qualify for tax reductions. Income thresholds for dependents are €3,000 annually, or €6,000 for those with 67% or higher disability.
- Electronic Expenses: Pre-filled codes for purchases and services allow taxpayers to account for additional spending up to 30% of taxable income. Medical expenses count double toward this limit. Penalties apply if the minimum threshold is not met.
- Professional E-Receipts: Expenses from 20 professional categories, including electricians, plumbers, gyms, and salons, can reduce taxable income by up to 30%, with a maximum limit of €5,000 annually.
- Building Upgrades: Costs for energy, functional, or aesthetic improvements reduce income tax proportionally over five years, up to €16,000, if paid via electronic methods.
- Insurance Contributions: Contributions declared under specific codes reduce taxable income.
- Tips and Gratuities: Monthly tips up to €300 from clients are exempt from income tax if properly reported.
- Disability Deductions: Individuals with disabilities of 67% or more can claim automatic tax reductions.
- Charitable Donations: Donations above €100 to public or charitable organizations reduce taxable income by up to 5% or 40% for non-governmental charities.
- Student Housing: Parents declaring secondary residences for studying children may claim deductions.
- Hosting Arrangements: Non-dependent residents living in a taxpayer’s home must be properly declared to avoid tax issues.
- Living Cost Assumptions: Reduced living cost assessments on homes, vehicles, and boats lower taxes for roughly 480,000 taxpayers.
- Unpaid Rent: Landlords can avoid taxation on unpaid 2025 rents if legal actions, such as eviction or payment orders, are in place before submission.
Payment Options and Discounts
Taxpayers with outstanding tax liabilities can pay in eight monthly installments, starting at the end of July 2026. Those opting for one-time payments may receive discounts of 2% to 4%, depending on the submission date:
- 4% for submissions by April 30
- 3% by June 15
- 2% by July 15
