Time is running out for taxpayers who want to correct the details on their tax return and receive their rent refund. The deadline expires tonight, and eligible recipients must carefully review their E1 tax form before the Independent Authority for Public Revenue locks in the final data for processing the payment. The rent refund is expected to be paid out in the last ten days of November, with payments scheduled between November 25 and 30. Last Friday, two months’ worth of rent refunds for 2024 leases were already credited to 17,074 teachers, doctors, and nurses serving in regional areas, with the total payment amounting to €4.9 million.
Read more: Pavlos Marinakis: Rent refund for over 1 million tenants on November 30 (Video)
The refund is paid automatically, with no separate application required. The process is based on the information declared on the tax return, which makes the accuracy of the E1 form critically important. Any omission or discrepancy in the lease details can cause issues during data cross-referencing and may affect whether the benefit is paid out. For this reason, anyone expecting a payment should take advantage of this final deadline and verify that their residential and lease information has been correctly declared.
Rent refund: Key SOS checkpoints
To avoid any unpleasant surprises when the payment is processed, eligible recipients should carry out one final check on their E1 form, paying close attention to the rental and lease codes:
– Codes 811–816: the amount of rent paid for the primary residence in 2025.
– Codes 817–822: the amount of rent paid for student accommodation.
– Codes 081–087: the reference number of the Lease Information Declaration.
If an error is found in the rent amount, the landlord’s tax identification number, or the lease agreement details, taxpayers must submit an amended tax return by midnight tonight so that the correct information is available for cross-referencing.
The refund is calculated based on 1/12 of the total rent paid during 2025, with a maximum of €800 for the primary residence, increased by €50 for each dependent child. For student accommodation, the maximum amount is also €800 per student. However, the amount is not the same for everyone, as eligibility for the benefit requires meeting specific income criteria and, in the case of the primary residence, property ownership criteria as well.
What applies to the lease agreement
Particular attention is required when it comes to lease agreement details. An incorrect rent amount, a wrong landlord tax identification number, or an inaccurate lease declaration number can cause a mismatch during the electronic cross-referencing process. Changing residence during 2025 does not disqualify a taxpayer from receiving the refund. If someone moved during the year and had consecutive lease agreements, all properties rented and the corresponding amounts paid must have been correctly declared on the tax return. Similarly, the lease does not need to have covered the entire year of 2025.
For example, if a tenant had a lease for six months, the calculation will be based on the total amount paid during that specific period. This means the refund does not automatically equal one full monthly rent payment for everyone. The final amount is derived from the rent paid throughout 2025 and is capped at the applicable maximum limits.
Properties with multiple tenants are treated as a separate case. Each tenant must have declared on their E1 form the amount they personally paid during 2025. The refund is calculated individually for each tenant, based on their respective share of the rent.
