Tax return platform opens for 6.6 million Greek taxpayers

The platform for submitting tax returnsopened today, Monday (16/03), for 6.6 million taxpayers, with the Independent Authority for Public Revenue (AADE) launching the electronic portal, which citizens will be able to access until July 15. It should be noted that, before clicking the final submission button, employees, pensioners, professionals and farmers should thoroughly check the codes of the E1 form concerning income, expenses, presumptions, uncollected rent, dependent children, students, hosted persons, insurance contributions and donations, in order to either reduce the final tax amount resulting from the assessment or avoid additional charges.

Taxpayers who receive a debit assessment should know that income tax can be paid in eight monthly installments, with the first due at the end of July 2026. In case of lump-sum payment, a discount of 2% to 4% is provided, depending on the time of declaration submission. Specifically, for declarations submitted by April 30, the discount amounts to 4%, for declarations by June 15 it’s 3%, and for declarations by July 15 it’s 2%.

Tax returns: The codes that reduce your tax

In detail, the 13 key codes that reduce the tax bill are:

1. Presumptive expenses for freelancers: Codes 045–046 are activated for new mothers who engage in professional activities, who are exempted from presumptions for the year of their child’s birth and for the following two years. Also, the minimum presumptive income amounts are reduced by 50% for self-employed individuals who have their headquarters and main residence in settlements of 501–1,500 inhabitants or in settlements of 501–1,700 inhabitants in border areas of Epirus, Macedonia and Thrace. A 50% reduction also applies to self-employed individuals who operate school canteens.
2. Dependent children: Employees must enter in table 8 the number and details of dependent children such as name, surname, year of birth, school or college, tax number, ID number where issued and social security number in order to gain the tax deduction. It is clarified that children are considered “dependent” provided their annual actual or presumptive income did not exceed €3,000 in 2025 or €6,000 if they have a disability of 67% or more.
3. Electronic expenses: Codes 049-050 with amounts for purchases of goods and payment for services are pre-filled by AADE based on data sent by banks but are not locked, which means taxpayers have the ability to add expenses in case their value does not cover the 30% threshold of taxable income, provided they have the necessary receipts proving the extra expenses. It is noted that doctor expenses count double for covering the threshold and the relevant amounts are recorded separately in a special table. If the 30% threshold is not covered, they will be charged a 22% penalty on the receipt deficit. The following categories face no risk as they are exempted from the obligation to make expenses through electronic payment means
4. e-receipts from 20 professions: Along with other receipts, expenses made through electronic payment means for electricians, plumbers, hair salons, gyms etc. are declared, for which an amount equal to 30% of the expenses is proportionally deducted from taxable income. However, the deductible income amount cannot exceed the total actual income with a maximum annual limit of €5,000. These specific expenses are recorded separately in a relevant table and concern exclusively the taxpayer as any excess amount cannot be used by the other spouse or civil union partner
5. Building upgrades: Codes 627-628 record the total amount of expenses for goods and services intended for energy, functional and aesthetic building upgrades. The expenses reduce income tax equally distributed over a five-year period, up to the corresponding tax for each tax year with a maximum total expense limit of €16,000 and provided they have been paid through electronic payment means or payment service providers
6. Insurance contributions: Insurance contributions paid by the taxpayer themselves are deducted from taxable income and declared in codes 351-352 (purchase of insurance time, amounts for professional insurance funds etc.)
7. Tips: Tips up to €300 monthly received voluntarily by employees from company clients and recorded in codes 689-690 or 691-692 depending on whether electronic information exists are exempt from income tax.
8. People with special needs: Those with 67% or higher disability must fill in codes 001-002, 005-006 and 009-010 to automatically gain a €200 income tax reduction.
9. Donations to the State and charitable institutions: Codes 059-060 declare monetary donations to the State, public bodies, sacred temples, holy monasteries, private law legal entities and other non-public bodies operating for charitable purposes, provided they exceed €100 during the previous year. Income tax is reduced by 10% of the donation amount but the deduction cannot exceed 5% of taxable income. Amounts for donations to charitable institutions are filled in codes 063-064 and reduce tax by 40% of their amount but cannot exceed 40% of the donor’s taxable income
10. Students: Student accommodation for children studying away from their permanent residence is declared as secondary by the parent who bears the presumption even if the lease is drawn up in the child’s name.
11. Hosted persons: To be exempted from housing presumption, hosted persons who are not dependent family members but are obliged to submit a tax return must declare the tax number of the taxpayer hosting them, who in turn must fill codes 007-008 with the hosted persons’ tax numbers, hosting months and square meters of the residence. For children hosted in their parents’ residence, the presumption burdens the parents
12. Living standards presumptions: Living standards presumptions for residences, cars and pleasure boats will be reduced by 30%, resulting in limited or eliminated tax for 480,000 taxpayers. Particularly important is the abolition of the minimum €3,000 presumption for adult dependent children who have their own income.
13. Uncollected rent: For taxpayers not to be taxed with rates of 15% – 45% for rental income they did not collect in 2025, they must, by the declaration submission deadline, have issued a payment order or rental restitution order or court decision for eviction or rent award, or have filed (deposited and served) against the tenant an eviction lawsuit or rent award claim.