Thousands of tenants have just 15 days left to correct any errors or omissions in their tax returns and secure their rent rebate, which will be paid out at the end of November. September 30th is the critical deadline — after that, the Greek Independent Authority for Public Revenue (AADE) will lock all data used to calculate the subsidy, which can reach up to €800.
Tenants who still have unresolved issues or discover mistakes in their declarations must act promptly to avoid any unpleasant surprises. The subsidy is calculated based on the annual rent expense for 2025 as declared in the E1 tax form, either for the primary residence (codes 811–816) or student accommodation (codes 817–822). Only rents declared as actually paid and verified through cross-referencing with the electronic lease agreement will be taken into account.
Steps tenants must take
The key actions tenants need to complete are:
– Review and complete your information: If you find that you have not correctly declared your electronic lease number or the rental amounts paid in your tax return, you must make the necessary corrections.
– Submit an amended tax return: The September 30th deadline allows tenants to submit an amended tax return (without penalty, as this is treated as an informational update) to add or correct the codes relating to their lease details.
– Settle multiple lease agreements within the year: If you moved home or had any changes to your lease during the year, make sure your E1 form accurately reflects each individual rental period and the corresponding amounts paid.
– Verify your IBAN: It is essential that the correct bank account number (IBAN) has been declared and confirmed in the AADE system (myAADE), so that the payment can be credited without any issues once processing is complete.
– Cross-check student accommodation details: For dependent children who are students, ensure that the rented student accommodation details and the student’s tax identification number (AFM) have been correctly entered.
– Pre-assessed returns: Beneficiaries whose returns have already been pre-assessed should verify that the lease number is correct and that the declared rental amount matches the rent actually paid during the year.
How much is the rebate?
The rent rebate is calculated as 1/12 of the annual rental expenditure declared in the tenant’s E1 tax return for the 2025 tax year — that is, the return filed in 2026.
The maximum caps are as follows:
– €800 for a tenant with no children
– €850 with one child
– €900 with two children
– An additional €50 for each additional child
The cap only applies if the declared annual rent exceeds these amounts; otherwise, 1/12 of the actual expenditure is used. It is also worth noting that for student accommodation, an additional amount of up to €800 per student residence may be granted.
How data is cross-referenced
Tenant declarations are cross-referenced against the electronic lease agreement and the landlord’s tax return. If the amount declared in the tenant’s E1 form is higher than both the figure in the electronic lease and the landlord’s declaration, the higher of the two — between the electronic lease and the landlord’s return — will be used. In all cases, the subsidy amount cannot exceed 1/12 of the annual rent expense declared by the tenant in the E1 form.
Eligibility criteria
To qualify for the rent rebate, tenants must meet specific income thresholds. In particular:
The total annual household income of the taxpayer, spouse or civil partner, and dependent children — regardless of source, whether taxable or exempt, actual or imputed — must not exceed:
– €25,000 for single individuals (up from €20,000)
– €35,000 for married couples or civil partners (up from €28,000), increased by €5,000 (up from €4,000) for each dependent child
– €39,000 (up from €31,000) for single-parent families with dependent children, increased by €5,000 for each additional dependent child beyond the first
Tenants found to have submitted inaccurate information — whether for a primary residence or student accommodation — will be required to repay the full subsidy amount with interest at an annual rate of 8.76%, and will be barred from receiving the subsidy for three years.
