Tax return deadline expires as more than 6.7 million declarations submitted
The deadline for submitting Greece’s 2026 tax returns expired on Friday, with taxpayers still able to file amended declarations until midnight to correct errors or omissions without penalties.
When an amended return is submitted, information from the original E1, E2 and E3 forms is automatically transferred, allowing taxpayers to modify only the sections requiring changes. The updated declaration replaces the original one, leading to a new tax assessment based on the revised income data.
AADE reports record timely submissions
The Independent Authority for Public Revenue (AADE) said the filing process was completed smoothly, with record numbers of timely submissions for both individuals and legal entities.
A total of 6,737,763 income tax declarations were submitted on time by individuals, covering 8,954,982 taxpayers. The figure was slightly higher than in 2025, when 6,706,091 declarations were filed.
The authority also received 603,106 amended declarations from 563,765 taxpayers during the filing period.
For businesses and other legal entities, 385,515 declarations were submitted on time, compared with 362,682 the previous year.
AADE Governor Giorgos Pitsilis said the results represented new records for timely submissions and thanked taxpayers, accountants and public-sector agencies involved in preparing the process.
Tax payments begin with first instalment due July 31
Following the completion of tax filings, taxpayers must begin paying their income tax obligations.
The first of eight monthly instalments is due by July 31, while the final payment must be completed by February 26. Taxpayers may also pay the full amount in a single payment and receive a discount of between 2% and 4%, depending on the filing date.
The maximum 4% discount applies to those who submitted their returns by May 15.
Few taxpayers challenged imputed income rules
AADE data showed limited use of the procedure allowing taxpayers to challenge tax calculations based on imputed income criteria.
Among 358,054 individuals subject to imputed taxation out of 742,344 sole proprietors, only 1,645 taxpayers requested to dispute the calculation. The figure represents a 37% decline compared with the previous tax year, when 2,603 taxpayers filed such requests.
