Am I required to file a tax return?
Conditional: every tax resident 18+ with real or deemed income files. The return is filed electronically via myAADE/TAXISnet (E1 income, E2 rentals, E3 business). For income year 2025 (2026 season) the main deadline is 15 July 2026 (31 July for members of legal entities/single-entry books). About 1.5M salaried employees and pensioners have a pre-filled/auto-finalized return that finalizes if not corrected. Early-filing discount: 4% (by 15 May), 3% (by 15 June), 2% (by 15 July). Tax is paid in 8 instalments. In short: yes, with a 15 July deadline.
📋 The rules
- Liable: a tax resident 18+ with income
- Filed electronically via myAADE/TAXISnet
- Main deadline: 15 July 2026
- Early-filing discount: 4% / 3% / 2%
- Tax paid in 8 instalments
🔓 Exceptions
- ~1.5M salaried/pensioners: automatic finalization
- Corrective return with tax ≤€100: no penalty
- Non-residents: a separate procedure (Non-Residents' Tax Office)
⚠️ Penalties & fines
Late or non-filing is fined under the Tax Procedure Code: €100 (no tax due), €250 (tax due, single-entry books), €500 (double-entry books), plus interest. New for 2026: penalties are auto-issued by TAXIS the moment a late return is filed. Note: not all salaried people must actively file — ~1.5M are auto-finalized; and two dates circulate for the 4% discount — the extension to 15 May applies. To stay compliant: file the return on myAADE within the deadline (15 July), check the pre-filled one if you're salaried/a pensioner, and if tax is due, arrange the instalments.
📎 Official sources
❓ Frequently asked
Who must file a tax return?
Every tax resident of Greece aged 18+ with real or deemed income is required to. The return is filed electronically via myAADE. Not all salaried people must actively file, as about 1.5 million have a pre-filled, automatically finalized return.
What's the deadline for 2026?
For income year 2025, the main filing deadline is 15 July 2026. For members of legal entities or those with single-entry books, the deadline is 31 July. Any tax due is paid in 8 monthly instalments.
Is there a discount for filing early?
Yes. A 4% discount applies for early filers, with the deadline extended to 15 May, then 3% by 15 June and 2% by 15 July. The discount is calculated on the tax and is an incentive to file in good time.
What's the fine for a late return?
The fine is €100 if no tax is due, €250 for single-entry books and €500 for double-entry books, plus interest. For 2026, penalties are auto-issued by the TAXIS system the moment a late return is filed.
What is the pre-filled return?
It's a return that AADE pre-fills with the data it holds, mainly for salaried employees and pensioners. If the taxpayer doesn't correct it, it's finalized automatically. So about 1.5 million taxpayers don't need to actively file their return.
🔎 Common searches
What people search to land here:
- “tax return 2026 deadline”
- “income return myaade”
- “late return fine”
- “4% tax return discount”
- “pre-filled return salaried”
- “e1 return filing”