Greece will open its electronic platform for the submission of annual income tax returns on Monday, March 16, marking the second consecutive year that the process begins in mid-March. The tax season concerns around 9 million taxpayers, who are expected to submit more than 6.75 million tax returns by the official deadline of July 15, 2026.
The tax authority has already released the relevant forms, with only limited changes to the main declaration form, known as E1, which is filed by all taxpayers. Most of the adjustments affect self-employed professionals and households with adult dependent children who earn their own income. Changes have also been introduced to form E3, which reports financial information related to business activity.
Several new fields have been added to the E1 form to cover specific taxpayer categories. Two of them apply to self-employed mothers, exempting them from so-called “living-expense presumptions”—a system Greece uses to estimate minimum taxable income based on lifestyle indicators—for the year in which a child is born and for the following two years. Another new field removes the minimum presumed living expense for unmarried dependent children up to the age of 25 who are studying, registered as unemployed, or serving in the military while also earning income of their own.
There are also changes to the section concerning rental income, which now requires more detailed information about property leases, including the landlord’s tax identification number, the size of the property and the registration number of the lease declaration.
For the first time, the Greek tax authority will also introduce pre-completed tax returns not only for employees and pensioners but for around 700,000 property owners who receive rental income. In total, about 2 million returns—nearly one third of those submitted each year—are expected to be pre-filled. If taxpayers do not make any changes, these declarations will be automatically submitted on April 15. Any corrections after that date can still be made without penalties through amended returns until July 15, while taxpayers who participate in partnerships or other entities using simplified accounting rules will have until July 31.
Another change concerns the country’s system of presumed income based on asset ownership. Under a recent tax reform applied to income earned in 2025, the imputed income associated with assets such as real estate, cars or boats will appear reduced by an average of 30 percent for taxpayers who are subject to these calculations.
If a tax assessment results in additional tax due, the amount can be paid in eight interest-free monthly installments. The first payment will be due on July 31, 2026, and the last on February 26, 2027. Taxpayers who choose to pay the full amount in a single payment will receive a discount: 4 percent for returns submitted by April 30, 3 percent for those filed by June 15 and 2 percent for returns submitted by the final deadline of July 15.
Of the roughly 6.75 million tax returns expected this year, about 2.4 million are estimated to generate additional tax liabilities, totaling approximately €5.1 billion. Last year, more than 1.4 million taxpayers chose to pay their tax bill in full, paying a combined €2.18 billion and benefiting from discounts of up to 4 percent.
The assessment of this year’s tax returns will also reflect the reduction in presumed living-expense thresholds, a measure expected to benefit around 1.3 million taxpayers who are typically taxed based on estimated rather than declared income.
