Began to submit tax returns Income of natural persons for the tax year 2024, with a deadline for submission on Tuesday 15/7/2025.

By decision A. 1032/2025 of its Governor AADEGeorge Pitsilis, all the details necessary to complete the tax filing process are set.

The digital application “Statement of Income Taxes E1 – E2 – E3” incorporated all legislation and new operations were incorporated, with the aim of improving the process of submitting tax returns and better service of taxpayers.

Specifically for the submission of this year’s statements are provided:

1. Automatically submit a statement for 1.5 million taxpayers

For the second consecutive year, the income tax returns of 2024 for natural persons, mainly employees and retirees, are pre -paid and priced by AADE. More than 1.3 million statements, which relate to over 1.5 million taxpayers, are available through the Myaade Digital Portal and Myaadeapp. Taxpayers can check their details and, if correctly, their statement will be finalized automatically on 25/4/2025. If corrections are required, they may submit an initial statement by 24/4/2025 or amending, without sanctions, from 25/4 to 15/7/2025.

2. Fixed date of starting and expiry date of tax returns

Income tax returns are submitted for the tax year 2024 from 17/3/2025 to 15/7/2025.

The exception is natural persons involved in legal entities and legal entities who maintain simplistic books and can submit income tax return by July 31, 2025.

3. Payment of tax in 8 monthly installments or lump sum with scalable discount

The tax is paid in 8 equal monthly installments, of which the first is paid by Thursday 31/7/2025 and the remaining 7 until the last business day of the next 7 months.

If the tax is paid lump sum by 31/7/2025, the total amount of the tax is provided, deduction:

  • 4% if the statement is submitted by 30/4,
  • 3% if the statement is made by 15/6 and
  • 2% if the statement is made by 15/7.

Correspondingly, taxpayers involved in legal entities and legal entities that keep in withdrawal books provide a discount:

  • 4% if the statement is submitted by 30/4,
  • 3% if the statement is made by 15/6 and
  • 2% if the statement is submitted by 31/7.

It should be noted that, if the timely amending statement is submitted, which derives an additional amount of tax for payment, and the taxpayer wishes to pay the total amount of the one -off tax by 31/7/2025, provided: is provided::

  • For the original tax amount, the rate of deduction corresponding to the time of submission of the original statement, while
  • If the amending declaration shows an additional amount of tax, the deduction rate corresponding to the time submission of the amending declaration.

4. Non -imposition of a business fee on natural persons

From the tax year 2024, the imposition of the business fee for all natural persons doing business is abolished.

5. Granting exemptions for real estate that was gaps or had been made available for short -term lease

Property owners are exempt from rent tax received in 2024, for contracts at least three years of contracts from 8/9/2024 to 31/12/2024, for residences of up to 120 sqm, which:

  • In the years 2022 and 2023 they have been declared as empty real estate and have not been leased, used or granted free or
  • In the year 2023, they were exclusively available for short -term lease.

In addition, for the granting of the exemption, from 1/1/2024 until the start of the lease, the lessor has not submitted a lease information statement for the property or submitted a short lease statement for it.

The exemption is granted for the first 36 months after the month, in which the relevant lease contract is concluded.

6. A joint statement of spouses

Starting with this year’s tax returns, the spouses submit a joint statement, from the tax year of marriage and for the income of this year. Consequently, taxpayers who marry in 2024 will make a joint statement, while those who ended marriage in 2025 will submit separate statements by FE 2024.

7. Declarations of deceased

The statements of deceased, about incomes that have acquired the year 2024 until the date of their deaths, are submitted by their legal heirs for the first time this year. It should be noted that these statements are submitted within the deadline until 31/12/2025, while the date on which the taxpayers will be disposed of this functionality will be known in a newer press release.

8. Taxpayer updates

• Taxpayers who:

(a) have been selected for the process of automatic submission of the statement by AADE, as well as

(b) Those who have submitted statements prior to the expiry of the submission deadline will be informed every fifteen days by e-mail and their door to MyAade and MyAadeapp about changes in the data that AADE has received for them from third parties, so that they can check if their tax liability changes and their tax liability.

9. Acceptance of Returns and Decrees Taxes

In addition, the offsettings and tax refunds, as well as payments of the amounts, are further accelerated as follows:

  • Income tax refunds to taxpayers who do not have tax or insurance debts or free of charge, will be sent to the Bank of Greece for immediate refund on a weekly basis.
  • Income tax refunds to taxpayers who do not have information free of charge and tax or insurance debts will be offset centrally per week, starting from April 5-6. Those offsetting that cannot be carried out centrally are processed as soon as possible by the competent services, DOU / KEVES, without the requirment of a tax return request by the taxpayer.
  • Income tax debts will be offset as priority with refund rights, which exist or will be born until 31/7/2025, so that in the event of a repayment of income tax through offsetting, the rate of deduction corresponding to the submission time of the declaration is granted.

It should be noted that the IBAN account is necessary to the IBAN account at the MyAADE Digital Portal on the Registry Route & Contact / Account Statement IBAN. The IBAN accounts that the beneficiary holds to payment service providers in countries within the Single Payment Area (SEPA) are accepted.

Submission of a statement and information:

The submission of the income tax return is made through the Myaade Digital Portal (myaade.gov.gr), following the route: Applications> Popular Applications> FEBP Statement (E1-E2-E3).

For more information, interested parties can contact the AADE Taxpayer Service Center (+30) 213 162 1000, working days and hours 07:30 – 17:00.