Year-end tax deadlines: What must be settled before December 31

With just two days remaining until the end of the year, now is the critical time for taxpayers to settle all outstanding tax obligations. From property and income taxes to vehicle fees and payroll withholdings, any liability left unresolved after 31 December may result in fines and additional interest.

Proper planning at this stage ensures a smooth start to the new year, free of unexpected financial burdens and pending issues with the tax authorities.

Below is a detailed overview of the obligations that must be addressed immediately:

Vehicle Circulation Tax 2026

Notices for the 2026 vehicle circulation tax have already been posted on the myCAR platform. All payments must be completed by 31 December 2025. While the amounts remain unchanged from last year, late-payment penalties have increased significantly, ranging from 25% to 100% of the tax due.

Sixth Installment of Income Tax

Taxpayers who opted to pay their income tax in eight installments must settle the sixth installment by 31 December. The Independent Authority for Public Revenue (AADE) has already issued the tax assessment notices, and amended returns can still be filed in case of errors.

Payment of the 10th ENFIA Installment (2025)

For those paying the property tax (ENFIA) in 12 installments, the 10th installment is due by 31 December. The first installment was paid on 31 March 2025, with the final one scheduled for 27 February 2026.

Declaration and Payment of Payroll Tax Withholdings

Through AADE’s online platform, employers must submit declarations and pay withheld or advance taxes related to:

• Salaries and pensions,
• Business activity income,
• Dividends, interest, and royalties.

Submission of Withholding Tax Declarations (Articles 64 & 69 of the Income Tax Code)

These declarations concern withheld and prepaid taxes on wages, pensions, business fees, dividends, interest, and royalties. They must be filed by the end of the month specified for each category.

Covering 30% of Income via Electronic Payments

Taxpayers are required to have made electronic payments equal to 30% of their annual income. Failure to meet this threshold results in an additional tax of 22% on the shortfall. Eligible transactions include payments via bank cards, e-banking, and other electronic payment applications.

Accommodation Tax – November 2025

Declarations must be submitted by the last working day of the following month after the reporting period, depending on the accounting category (B or C books). For those not subject to VAT, the deadline falls on the last working day after the relevant quarter.

Dividend and June Bonus Tax Declaration

The declaration must be filed three days before the end of the second month following the withholding, with payment due by the end of that same month. This applies to recipients of dividends, bonuses, and similar income.

Obligations for Greeks Living Abroad

Taxpayers who transferred their tax residence abroad for the first time during 2024 are required to submit their tax return by 31 December.

Meeting these deadlines now can help avoid penalties and ensure a financially stress-free start to the new year.