Figures for 2025 show that the overall rate of on-time tax payments has reached 81.87%, leaving an increase of 8.13 percentage points needed to achieve the 90% target set for the end of the decade. This shortfall corresponds to billions of euros that are either delayed or not paid on time, weighing on the liquidity and predictability of public revenues.
The challenge is particularly acute in Φόρος Προστιθέμενης Αξίας (VAT), where the on-time payment rate stands at 81.57%. Revenues total €17.16 billion compared with €21.03 billion in assessed liabilities. At the same time, the στόχος for timely submission of VAT returns has been set at 99%, implying near-perfect compliance and requiring an improvement of more than 17 percentage points compared with current payment performance.
An even wider gap is evident in Φόρος Εισοδήματος Φυσικών Προσώπων (personal income tax). Here, on-time payments amount to just 73.92%, with €3.82 billion collected against €5.17 billion owed. Reaching the stated στόχοι of 96% for timely filings and 90% for payments would require an increase of more than 16 percentage points, highlighting the urgency for stronger intervention by the φορολογική διοίκηση.
By contrast, compliance among businesses appears closer to target. In Φόρος Εισοδήματος Νομικών Προσώπων (corporate income tax), the on-time payment rate stands at 88.50%, with €7.20 billion paid on time out of €8.14 billion in total obligations. The remaining gap is limited to just 1.5 percentage points from the 90% στόχος, suggesting a comparatively higher degree of compliance among legal entities.
In the case of φόρος ακίνητης περιουσίας (property tax), the on-time payment rate is 79.12%, corresponding to €1.87 billion in timely payments out of €2.36 billion in total liabilities. This leaves scope for improvement of around 11 percentage points.
Overall, meeting the 2029 targets will require a consistent annual increase in compliance of between 2 and 4 percentage points. For Greece’s φορολογική διοίκηση, the challenge goes beyond improving statistical performance and extends to building a more reliable and efficient system capable of reducing delays and reinforcing the stability of public finances.
Based on current data, the potential fiscal gains are considerable. Total liabilities across the main tax categories are estimated at approximately €36.7 billion, while on-time payments currently amount to around €30.05 billion. If the compliance rate rises to 90%, timely revenues could reach €33.03 billion, generating an additional annual benefit of close to €3 billion.
