The countdown is on for the completion of the tax return filing process, with just ten days remaining until the deadline. Already, nearly six out of every seven taxpayers have submitted their income tax returns through the myAADE platform of the Independent Authority for Public Revenue.
The process is wrapping up earlier than ever, as submissions began this year under a new schedule — starting as early as mid-March. According to data up to Friday, July 3, a total of 6 million income tax returns from both individuals and legal entities have been filed, a record for this period. Households and businesses have submitted 33,500 more returns compared to the same date last year, 1.85 million more than the corresponding period in 2024, and nearly 2 million more than in 2023.
As Dimitris Markopoulos, Deputy Minister of National Economy and Finance responsible for tax affairs, stated to the Athens-Macedonian News Agency (ANA-MPA): “This year’s positive trend in filing returns by both individuals and legal entities is a sign of both the thorough preparation of the tax administration and a shift in the mindset and attitude of taxpayers toward the tax system. Citizens appear to be adopting innovations and engaging with the tax system more readily, which is encouraging.”
Tax returns 2025: Late filers tend to owe more
A clear pattern has emerged among household filers — including salaried employees, pensioners, freelancers, farmers, and self-employed individuals: those who submit their returns close to the final deadline typically report higher incomes and, consequently, face larger tax bills. This is a well-established, recurring trend. Early filers are usually those with a zero or negative tax balance — meaning they expect a tax refund or a benefit payment — while those who wait until the last moment are generally taxpayers with income from multiple sources who face a higher additional tax liability.
Based on current data for E1 returns:
* Approximately 1 in 3 taxpayers must pay either the first installment or the full tax amount by July 31 in order to qualify for a 2% to 4% discount, depending on when they filed their return. Those who submit in the next 10 days are eligible for a 2% discount on their additional tax if they choose to pay in full.
Specifically, out of the 5.8 million returns already filed by individuals (households), 1.95 million taxpayers are required to pay an average additional tax of €1,880.
However, returns filed closer to the deadline typically carry a heavier tax bill — averaging close to €2,000. This means that those who file now and pay in full by July 31 stand to save an average of approximately €40. By contrast, those who filed their E1 return by mid-June can save an average of around €70 through a lump-sum payment.
Tax payments can be made in up to 8 monthly installments, with the final one due at the end of February. Many taxpayers use credit cards to pay their tax in full immediately while spreading repayments over 12 interest-free months through their bank. This approach also allows them to secure the 2%–4% early payment discount.
* Another 1 in 3 taxpayers (approximately 2.1 million returns, or 35% of those filed so far) receive a zero tax balance. These individuals are neither required to pay additional tax nor entitled to a refund.
* For a further 1 in 3 taxpayers — roughly 1.75 million E1 returns — a tax refund is due. These eligible taxpayers receive an average refund of approximately €176 each.
AADE pays out refunds immediately
Even before the filing deadline has passed, 9 out of 10 eligible taxpayers have already received their refund, or had it automatically offset against outstanding tax debts or obligations.
AADE has already issued direct refunds — without any offsetting — to 1.1 million taxpayers, representing nearly 2 in 3 eligible recipients, as they have no overdue debts to the state. Each of these taxpayers has received an average credit of approximately €200.
Window for corrections
In addition to new filings, taxpayers have until July 15 to make corrections to any E1 return they have already submitted. Specifically, if taxpayers identify errors or omissions in their original return, they can amend it — adding or removing information — by submitting a new, amended return, without facing a penalty up to July 15. Correcting errors in critical fields is particularly important, as it can significantly affect the overall tax burden, especially in cases where income from previous years is declared to cover presumed living expenses.
The same applies to salaried employees and pensioners with no other sources of income, for whom AADE automatically retrieved and submitted a pre-filled return on April 17, simultaneously issuing the corresponding tax assessments in bulk. Although the E1 filing was completed automatically by the tax authority, this does not exempt taxpayers from their obligation to verify the accuracy of the submitted information before the deadline of Wednesday, July 15.
Special attention is also required for those who received retroactive payments in 2025 for prior years. Beyond filing the current E1 return, taxpayers should also check whether retroactive amounts have been declared through separate amended returns for the years to which those amounts correspond.
For retroactive payments relating to 2024 and prior years that were received during 2025, if these have already been recorded by AADE, the process is streamlined: the amounts appear separately in each taxpayer’s Income and Expenditure summary on myAADE. By selecting the amended return for each relevant year, all data from the original E1, E2, and E3 forms are automatically transferred. The taxpayer simply needs to review the relevant fields and confirm their agreement to proceed with the submission of the amended return, which generates a new tax assessment. If a debit balance results, the payment deadline for the additional tax owed is December 31, 2026 — not July 31, which applies to tax payments on income received in 2025.
