For the first time, more than 700,000 property owners in Greece who earn income from rents—either from long-term leases or short-term rentals such as Airbnb—will receive a notification within the next month informing them that their tax return has been automatically pre-filled. The pre-filled data are drawn from information already recorded in the state’s electronic tax system, Taxisnet.
This move represents the first substantial effort by the Ministry of National Economy and Finance, together with the Independent Authority for Public Revenue (AADE), to systematically cross-check rental income and obtain a clear and comprehensive picture of the amounts being declared. With more reliable data in hand, the government aims to reassess property taxation policy. Any future changes would not only affect higher earners—those declaring annual rental income above €12,000, who are already benefiting from lower tax rates—but also landlords with more modest monthly rental income, such as €500 or €800.
The pre-filling of tax returns is based on lease contracts registered with the tax authorities. According to these records, the average declared monthly rent last year stood at a strikingly low €255. While the total number of landlords receiving rental income is significantly higher, only those meeting specific criteria are included in the pre-filled system, in order to avoid later corrections and administrative delays. This year’s data will be closely watched to determine whether the average rent figure has risen and by how much, with the results expected to influence government decisions on possible tax reductions. Prime Minister Kyriakos Mitsotakis has recently indicated that tax relief could also be extended to landlords earning up to €12,000 annually, a group that was left unaffected by the tax reform announced last year at the Thessaloniki International Fair.
For landlords earning higher rental income, between €12,000 and €24,000 per year, the tax rate for this bracket has been reduced to 25% from 35% as of this year. The financial benefit from this change will be reflected in tax returns filed in 2027, which will cover income earned in 2026. At the same time, the government is introducing measures aimed at ensuring a more accurate recording of rents actually paid by tenants. One such measure is a policy under which the state refunds the equivalent of one month’s rent to tenants every November.
A major change takes effect from April 1, as rent payments in Greece must be made exclusively through bank accounts. Under legislation passed in 2024, electronic payment of rent becomes mandatory, bringing forward measures that were initially scheduled to apply from January 2026. Non-compliance with this requirement carries significant financial penalties. By requiring payments through bank accounts, the tax authorities will be able to automatically match declared rents with banking transactions, significantly reducing the scope for undeclared income and informal, cash-based arrangements.
The bank account used for rent payments must belong to the property owner and be formally declared to the tax authorities through a dedicated electronic platform. Payments made to accounts belonging to third parties—such as relatives, legal representatives or property management companies—will no longer be recognized, as they do not allow for clear identification of the actual beneficiary. In the case of joint accounts, it is recommended that the owner be listed as the primary account holder.
Failure to comply with the electronic payment rules has serious consequences for both landlords and tenants. Landlords risk losing a standard 5% deduction on rental income, while tenants may be excluded from housing benefits and from a new annual rent allowance of up to €800. More broadly, electronic payment is now a prerequisite for accessing any tax relief or state support related to housing. The rules are even stricter for businesses: from 2026 onwards, companies that pay commercial rent without using bank transfers will no longer be able to deduct those payments as an expense from their gross income.
Overall, the number of pre-filled tax returns in Greece this year is expected to reach around 2 million, out of roughly 6.5 million returns filed annually. Under the current legal framework, the automatic submission process must be completed by mid-April, while the final deadline for filing tax returns has been set for July 15, 2026.
