Greece's outstanding tax and social security debts have climbed to €165.18 billion, equivalent to 66.5% of the country's gross domestic product, highlighting persistent weaknesses in government debt collection despite years of reforms.
In its 2025 annual report, Greece's Court of Audit, the country's supreme public-finance watchdog, warned that authorities have failed to contain mounting arrears or establish a reliable assessment of how much can realistically be recovered. Overdue tax debts reached €113.86 billion at the end of 2025, up nearly €21 billion from 2016. Unpaid social security contributions almost tripled over the same period, reaching €51.32 billion.
The figures reflect accumulated claims rather than new government borrowing. Of the outstanding tax debt, €35.03 billion has already been classified as uncollectible. The watchdog estimates that just €27.54 billion, or 24.2% of the total, represents a realistic collection pool. That relatively small portion generated 91.6% of payments recovered from overdue taxes.
The debt burden is heavily concentrated
The debt burden is heavily concentrated. Just 24,639 large debtors, each owing more than €300,000, account for €93.89 billion, or 82.5% of outstanding tax arrears. By contrast, nearly 2.9 million taxpayers owe less than €3,000 each, collectively accounting for only €1.51 billion. Social security arrears present similar challenges. Of the €51.32 billion outstanding, €21.29 billion consists of penalties and surcharges, while approximately €10.55 billion is considered highly unlikely to be collected.
More than half of social security repayment arrangements - 1.33 million out of 2.43 million - collapsed in 2025, leaving over €23 billion unpaid under those arrangements.
The Court of Audit also criticized authorities for keeping largely unrecoverable debts on government books instead of using existing legal procedures to write them off. It recommended restructuring collection policies to distinguish financially viable debtors facing temporary difficulties from persistent defaulters and those unable to repay.
































