Tenants who did not receive the full amount of the rent refund can proceed to submit an amended declaration in order to receive the supplementary amount until January 15. It is clarified that beneficiaries who submit corrective income tax declarations will not be burdened with penalties for late submission.
According to estimates by the Greek Tax Authority, the percentage of tenants who, by oversight, declared the monthly instead of the annual rent expense in their E1 form does not exceed 1% of the total. As the Greek Tax Authority notes in today’s announcement, “amended E1 declarations can be submitted from today, without penalty and without additional tax, provided the changes relate exclusively to data connected with rent expenses.”
Rent refund: What to watch out for in each code
In codes 811-816, the annual and not the monthly rent expense is recorded, which was paid in 2024 for primary residence. The tenant is obligated to declare only the annual rent amounts that have actually been paid, and not any amounts that may be owed.
In case the tenant has rented more than one primary residence successively during 2024, they must declare separately the rents paid for each property.
The same applies to codes 817-822, where the annual rent expense for student accommodation is declared. It is reminded that in addition to the amount paid over the entire year, the tenant must also declare the tax number(s) of the owner(s), the lease number, and the electricity supply number.
The amended declarations
Amended declarations submitted by December 12 will lead to payment by December 30, while those submitted by December 30 will be settled by January 15, 2026.
Additionally, beneficiaries who have not declared an IBAN to the Greek Tax Authority are called to do so immediately so that payment can be completed. The ministry emphasizes that it is not possible to provide assistance for rents that have not been declared and that accurate recording of actual rent expense is a basic prerequisite for proper implementation of the measure and protection of citizens’ interests.
Last chance to declare IBAN
Additionally, beneficiaries who have not declared an IBAN are called to do so immediately, in order to receive the assistance they are entitled to.
It is reminded that from tomorrow, Tuesday December 2, citizens calling 1521 will be able to receive information regarding the rent subsidy they received.
How the assistance is calculated
The rent refund is calculated as 1/12 of the annual rent expense declared in the tenant’s tax declaration (E1) for the 2024 tax year, that is, in the declaration submitted in 2025.
There are maximum refund limits:
800 euros for a tenant without children
850 euros with one child
900 euros with two children
and +50 euros for each additional child
The ceiling is activated only if the declared annual rent exceeds these amounts, otherwise 1/12 of the actual expense applies. It is noted that in case of student accommodation, an additional amount of up to 800 euros per student accommodation is received.
Complete data cross-referencing
Tenant declarations are cross-referenced:
– with the electronic lease
– with the landlord’s tax declaration
In case the amount in the tenant’s E1 declaration is greater than both what exists in the electronic lease and what exists in the landlord’s declaration, the greater between the electronic lease and the landlord’s declaration is taken into account, that is, the most favorable solution for the tenant.
In any case, the assistance amount cannot exceed 1/12 of the amount the tenant has declared in the E1 tax declaration. It is noted that in the E1, the annual expenses paid by the tenant are declared.
In any case, based on payment data, the majority of beneficiaries (78.5%) received assistance above 100 euros and reached up to 1,500 euros. However, there was a percentage of 3.9% of tenants who received small assistance up to 30 euros and 17.6% who received assistance between 30 and 100 euros.
A significant number of those who received small assistance either shared the rent with other contracting parties in the lease or had rented accommodation for only a few months in 2024, so 1/12 of the annual expense corresponded to that amount.
Examples
For example, a taxpayer rented an apartment from September 1, 2024, with a monthly rent of 200 euros. Therefore, their annual expense was for only four months, that is, 800 euros, and the assistance due as 1/12 of the annual expense amounts to 67 euros.
For more information and clarifications, beneficiaries can contact the Greek Tax Authority by calling 1521 or send a written inquiry to 1521.aade.gr selecting Social policy > Benefits > Housing programs > Rent refund.
It is reminded that from tomorrow, Tuesday December 2, citizens calling 1521 will be able to receive information regarding the rent subsidy they received.
