Every year between March and July, Greece expects one income tax return from each taxpayer: the E1. For foreigners the hard part is the process: Greek-only forms, TAXISnet credentials, pre-filled data that may be wrong, and fines that arrive without a reminder. Other dates are in Greek tax deadlines 2026, the rates in freelancer taxes in Greece.
The short answer
- Who files: every adult Greek tax resident, on worldwide income; non-residents only if they have actual Greek-source income.
- Forms: E1 (the return), plus E2 for rental income and E3 for business income.
- Where: in myAADE, with TAXISnet credentials. The forms are in Greek only.
- When: 15 March to 15 July of the following year. For tax year 2025, extended to 24 July 2026.
- Discount: 4% if filed by 15 May, 3% by 15 June, 2% by 15 July, if you pay in full by the first instalment date.
- Otherwise: 8 monthly instalments, from the end of July to the end of February.
Step 1: Check whether you must file
Greek tax residents file every year and declare all income, Greek and foreign, taxed or exempt. Not sure whether you are resident? See the 183-day rule.
Non-residents file only when they receive actual income from Greek sources, such as rent from a Greek flat, a Greek salary or fees from Greek business activity (AADE). Owning a car or a holiday home in Greece does not, on its own, trigger a return.
Non-residents pay the same rates, but generally get the tax reduction on salaries and pensions only if they live in the EU/EEA and earn at least 90% of their worldwide income in Greece (AADE).
Married couples file one joint return, unless one spouse opts for separate returns by 28 February of the filing year.
Step 2: Get access to myAADE
You need an AFM (tax number) and TAXISnet credentials. For the credentials, you first get an authentication key, by video call with AADE via myAADElive or at a tax office, then set your username and password.
Also declare an IBAN in myAADE: refunds go only to a declared SEPA account.
Step 3: Know your forms
| Form | What it covers | Who needs it |
|---|---|---|
| E1 | The return: all income, deductions, tax already paid | Everyone who files |
| E2 | Rental income, property by property | Landlords, including Airbnb up to two properties |
| E3 | Business statement: revenue, expenses, profit | Freelancers and sole traders |
The E2 and E3 feed into the E1. For rent, see rental income tax for foreign owners.
Step 4: Check the pre-filled data
AADE pre-fills much of the return from employers, banks, lease declarations and myDATA. For tax year 2025, around 1.36 million fully pre-filled returns, mostly of employees and pensioners, were submitted automatically on 16 April 2026 unless the taxpayer acted (AADE, 16 March 2026).
Pre-filled does not mean correct. AADE usually does not know your foreign income, tax paid abroad or recent family changes.
Freelancers do not get a fully pre-filled return: the E3 comes from your books and must match what you reported through myDATA.
Step 5: Declare foreign income and claim the credit
As a Greek tax resident, you declare worldwide income in the E1, together with the tax you already paid abroad on it. Greece credits that foreign tax, but only up to the Greek tax on the same income (Income Tax Code art. 9). If the foreign tax was higher, the excess is lost.
Keep proof: a certificate or assessment from the foreign tax authority. Which country may tax what is settled by the treaty; for Germany, see the Germany–Greece treaty guide. Non-residents need the reverse: a tax residence certificate from their home country, to apply treaty rates in Greece.
Step 6: Claim 5C or 5B (if you have it)
You apply for 5C or 5B separately in myAADE; once approved, the regime is applied through your return.
- Article 5C: 50% exemption on Greek employment or business income for seven years. The core condition: you were not Greek tax resident in 5 of the last 6 years. Digital Nomad Visa holders are not eligible.
- Article 5B: 7% flat tax on foreign income for pensioners who move to Greece.
A common problem: the regime is approved, but the income goes under the regular codes and the benefit is lost. Check the assessment.
Step 7: File, read the assessment, pay
On submission, myAADE issues the assessment (ekkatharistiko): tax due, refund or zero.
For freelancers the assessment also includes advance tax on next year’s income: 55% of the tax on business income, halved in the first year with business income (art. 69). A cut to 50% from tax year 2027 is in a bill submitted to Parliament in November 2026; it is not yet law. See the advance tax trap.
Discount for early filing
From tax year 2025, individuals who pay in full by the first instalment date get a discount (Law 5297/2026, art. 249):
| Filed by | Discount |
|---|---|
| 15 May | 4% |
| 15 June | 3% |
| 15 July | 2% |
For tax year 2025, AADE decision A.1140/2026 kept the 2% for returns filed by 24 July 2026.
Instalments
Otherwise, you pay in 8 equal monthly instalments, from the last working day of July to the last working day of February.
Corrections
You can file an amended return. Before the deadline, there is no fine. After it, a fine applies only if the correction adds more than €100 of tax.
Common mistakes
- Accepting the pre-filled return without adding foreign income.
- Forgetting the E2 for a co-owned flat or one let to family.
- E3 not matching myDATA.
- No proof of foreign tax to support the credit.
- Filing after 15 May and losing the 4% discount.
Late filing: what it costs
Fines are fixed by Art. 53 Law 5104/2024:
- Late original return showing €100 of tax or less (including zero or a refund): no fine.
- Above €100, no business books (employees, pensioners, landlords): €100.
- Above €100, simple books (most freelancers), where the return covers business income: €250.
- Above €100, double-entry books, where the return covers business income: €500.
If you keep books but the late item is not business income, such as private rent, the fine is €100.
The fine is issued automatically, without a warning. Late payment adds interest.
Doing it yourself or with an accountant
With only a Greek salary, you can often just confirm the pre-filled return. With foreign income, rent, a business or 5C, it takes real work. Local accountants typically charge €30–60 a month, extras often billed separately; full-service firms for internationals €100–200 a month (accountant costs in Greece).
At taxomade we prepare and file your E1, E2 and E3 as part of our ongoing bookkeeping from €89/month, in English, German or Greek. For a free compliance check, send us a message on WhatsApp or through our contact form.
Frequently asked questions
Do I have to file a tax return in Greece if I live abroad?
Only if you have actual income from Greek sources, such as rent or a Greek salary. A car or holiday home in Greece alone does not create a filing duty. Greek tax residents file every year, on worldwide income.
When is the deadline for the Greek tax return?
The law sets a window from 15 March to 15 July of the following year. For tax year 2025, AADE extended the deadline to 24 July 2026. Returns for tax year 2026 are filed in 2027, from mid-March.
Can I file my Greek tax return in English?
No. The return is filed in myAADE, and the form and its codes are in Greek. You need TAXISnet credentials, available by video call through myAADElive or at a tax office.
How do I avoid paying tax twice on foreign income in Greece?
As a Greek tax resident, you declare your foreign income in the E1 together with the tax you paid abroad. Greece credits that tax, up to the Greek tax on the same income. Keep a certificate or assessment from the foreign tax authority as proof.
What happens if I file my Greek tax return late?
Up to €100 of tax, including zero or a refund, there is no fine. Above that, the fine is €100, or €250 (simple books) or €500 (double-entry books) if the return covers business income. It is issued automatically when you file.
Rules as of November 2026 (Income Tax Code arts. 9, 67 and 69; Law 5297/2026 art. 249; AADE decision A.1140/2026; Art. 53 Law 5104/2024; AADE guidance for non-residents and press release of 16 March 2026; the cut in advance tax to 50% is in a bill submitted to Parliament in November 2026, not yet law).