Tax return submissions are proceeding at rapid pace, with one in three taxpayers already completing the process. Following the automatic finalization of 889,036 pre-cleared returns by the tax authority, submissions exceed 2.3 million out of approximately 6.9 million total.
Tax returns: 7 in 10 taxpayers either pay no tax or receive refunds
The current snapshot shows that more than seven out of ten taxpayers either pay no tax or receive refunds for income earned in 2025. Meanwhile, one in four returns shows tax owed, with average tax liability around €1,000. Additionally, nearly four out of ten taxpayers qualify for tax refunds, with the average amount reaching €222, while 38.4% of returns are zero-liability.
Already 319,592 taxpayers have received tax refunds in their bank accounts, with payments from the tax authority totaling €65.81 million. Simultaneously, for 126,976 taxpayers, debt offsets with income tax refunds have been processed, totaling €28.8 million.
Tax refunds for taxpayers with credit balances are processed through express procedures. Those without tax or insurance debts or clearance restrictions see the refund amount in their bank account within a week of filing, while for those with tax debts, the tax authority proceeds with offsetting the tax refund against their obligations.
Offsets are processed centrally on a weekly basis, while those that cannot be processed centrally are handled by local tax offices or KEVIES, without requiring a refund request from the taxpayer. In all cases, a prerequisite for tax refunds to beneficiaries is the correct declaration of the IBAN account in the myAADE digital portal.
Income tax debts will be offset as priority against tax refund rights that exist or arise until July 31, 2026, and if tax settlement is achieved through this offset, the taxpayer qualifies for a 2% to 4% discount rate corresponding to the filing time of the return.
24% of returns filed so far show tax owed, with the tax amount reaching €545 million. The tax resulting from return processing is paid in 8 monthly installments or lump sum with graduated discounts. The first tax installment is paid by July 31, 2026, and the remaining 7 by the last business day of the following 7 months. If tax is paid in lump sum by July 31, 2026, a discount is provided on the total tax amount:
– 4% if the return is filed by May 15,
– 3% if the return is filed by June 15, and
– 2% if the return is filed by July 15
Amended return
In case a timely amended return is filed resulting in additional tax payable, and the taxpayer wishes to settle the total tax amount in lump sum by July 31, 2026, the following is provided:
– for the original tax amount, the discount percentage corresponding to the original return filing time, while
– if the amended return results in additional tax amount, the discount percentage corresponding to the amended return filing time.
