Greece Tax Filing Guide 2026 — Ε1/Ε2/Ε3 Forms, TAXISnet & April-June Deadlines

Overview — TAXISnet System

TAXISnet (www.aade.gr/taxisnet) is the ΑΑΔΕ's online platform for filing all tax returns in Greece. Key features:

• Access: Requires a TAXISnet username and password (διαπιστευτήρια TAXISnet). Obtained by registering with the ΑΑΔΕ in person (at the ΔΟΥ) or online via the ΑΑΔΕ portal with a verified identity (through ΚΕΠ — Citizens Service Centres).
• Prefilled data: The system automatically populates the Ε1 with employer income data (from myDATA), pension data from EFKA, bank interest, dividend income, and real estate information. The taxpayer must review and confirm the prefilled data or modify it if incorrect.
• Language: The TAXISnet interface is available in Greek only. Non-Greek speakers will typically require the assistance of a λογιστής (accountant) or φοροτεχνικός (tax consultant).
• Digital signature: The return is submitted with an electronic signature via the TAXISnet credentials. A confirmation receipt (απόδειξη παραλαβής) is generated with a unique number.

The Three Main Forms — Ε1, Ε2, Ε3

The Greek tax return comprises three main forms, depending on the taxpayer's income sources:

• Form Ε1 — Personal Income Tax Return: The primary tax return for all individuals. It includes sections for: personal data, employment income (μισθωτή εργασία), pension income (σύνταξη), business income (επιχειρηματική δραστηριότητα), agricultural income, rental income (εισόδημα από ακίνητα), investment income (μερίσματα, τόκοι, δικαιώματα), capital gains (υπεραξία από μεταβίβαση περιουσιακών στοιχείων), foreign-source income (εισόδημα από αλλοδαπή), deductions (δαπάνες), tax credits (φορολογικές ελαφρύνσεις), and the final tax calculation. The Ε1 must be filed by all individuals who are Greek tax residents with any income, even if below the tax-free threshold.
• Form Ε2 — Rental Income Schedule: A supplementary form required for taxpayers who own rental property. It details each property (address, cadastral number, floor area), the gross rent received for each property, deductible expenses (repairs, insurance, management fees, depreciation), and the net rental income. The Ε2 data is automatically transferred to the Ε1. It must be filed even if the net rental income is zero.
• Form Ε3 — Business Income Schedule: A supplementary form required for self-employed individuals, sole proprietors, and freelancers. It details the business activity, income, expenses (by category — COGS, operating expenses, depreciation, financial expenses), and the resulting profit or loss. The Ε3 is also required for professionals (doctors, lawyers, engineers, accountants, artists) who earn income as freelancers. The Ε3 data is automatically transferred to the Ε1.

Filing Period — April to June 2026

The filing period for the 2025 tax year (income earned in 2025) is announced annually by the ΑΑΔΕ. For 2026, the expected timeline is:

• March-April 2026: TAXISnet opens for submissions. The exact opening date is announced by the ΑΑΔΕ.
• April-June 2026: The main filing period. Most taxpayers file during this window.
• June-July 2026: The final closing date (typically June 30 or July 15). After this date, late filing penalties begin to accrue.
• November 30, 2026: Deadline for the second instalment payment (if the two-instalment option was chosen).

Tax Rates for 2025 Income (Filed in 2026)

• Employment and pension income: Progressive rates: 9% (€0-10,000), 22% (€10,001-€20,000), 28% (€20,001-€30,000), 36% (€30,001-€40,000), 44% (>€40,000). The employee/pensioner tax credit provides an effective tax-free threshold of ~€8,636.
• Business income (self-employed, sole traders): Progressive rates: 9% (€0-10,000), 22% (€10,001-€20,000), 28% (€20,001-€30,000), 36% (€30,001-€40,000), 44% (>€40,000). No tax credit applies — the first euro of business income is taxable.
• Rental income: 7% (€0-12,000), 15% (€12,001-€35,000), 35% (€35,001-€100,000), 45% (>€100,000). These rates apply to the net rental income after deductions.
• Dividends and interest: 5% on dividends (withholding, final tax). 15% on bank interest (withholding, final tax).
• Capital gains (shares, property): 15% on gains from transfer of assets held >3 months.
• Solidarity contribution: An additional levy on total income above €12,000: 0% (€0-12,000), 2.2% (€12,001-€20,000), 5% (€20,001-€30,000), 6.5% (€30,001-€40,000), 7.5% (€40,001-€65,000), 9% (€65,001+). This is calculated on total income, not just the excess.

Payment Options

• Full payment: Pay the entire tax due at the time of filing (via direct debit, credit card, or bank deposit).
• Two instalments: Pay 50% on filing and the remaining 50% by November 30, 2026. This is the default option for most taxpayers.
• Three instalments: Available for amounts above €5,000 — pay 33% on filing, 33% by November 30, 2026, and 34% by the following year (subject to interest).
• Direct debit (Πάγια Εντολή): Set up a standing order for monthly instalments (up to 12 months) for tax debts. Interest of ~7-8% per year applies.

Penalties for Late Filing

• Late filing surcharge: 1.5-2.5% per month on the underpaid tax (up to a maximum of 100% of the tax due). If the return is due as a refund (negative tax), a reduced penalty of €100-€500 applies.
• Late payment interest: ~7-8% per year on the overdue amount from the original filing deadline.
• Failure to file Ε3: Additional penalties of €250-€2,500 for businesses and self-employed who fail to file the Ε3.
• Criminal penalties: If the underpaid tax exceeds €100,000 and the non-compliance is intentional, criminal charges for tax fraud apply, with potential prison sentences of 1-5 years.

Amended Returns (Συμπληρωματική Δήλωση)

If you discover an error or omission in a previously filed return, you can file an amended return (συμπληρωματική δήλωση) within 5 years of the original filing deadline. The amended return recalculates the tax due. If the amendment results in additional tax, late payment interest (~7-8% per year) applies from the original deadline. Voluntary correction before an ΑΑΔΕ audit reduces penalties.

Frequently Asked Questions

Do I need to file a Greek tax return if I have no income?

If you have zero income and are a Greek tax resident, you are generally not required to file. However, if you own property in Greece, you must file a tax return (Ε1) even with zero income, because the property ownership triggers the obligation to report imputed rental income. Similarly, if you hold significant assets abroad (bank accounts, investments, crypto), you may need to file for reporting purposes.

Can I file my Greek tax return in English?

No. The TAXISnet system is in Greek only. The forms (Ε1, Ε2, Ε3) are entirely in Greek. Non-Greek speakers should engage a λογιστής (accountant) or φοροτεχνικός (tax consultant) to file on their behalf. The accountant will need a power of attorney (εξουσιοδότηση) from the taxpayer to access TAXISnet and submit the return.

What is the myDATA system and how does it affect my filing?

myDATA (my Digital Accounting and Tax Application) is the ΑΑΔΕ's electronic platform for real-time reporting of business transactions. All businesses and self-employed professionals must transmit their invoices and revenue data to myDATA. This data is automatically prefilled in the Ε3 (business income) form in TAXISnet, reducing manual data entry. The myDATA system also matches purchase invoices with suppliers' data, enabling cross-checking by the ΑΑΔΕ.

What happens if I do not file and the ΑΑΔΕ discovers I should have?

If the ΑΑΔΕ detects that you failed to file and had taxable income, the consequences include: (a) a formal notice (εντολή ελέγχου) requiring you to file within 15-30 days, (b) a penalty of up to 100% of the underpaid tax, (c) late payment interest (~7-8% per year) from the original deadline, (d) if the underpaid tax exceeds €100,000, criminal prosecution. If the return would have resulted in a refund, a fixed penalty of €100-€500 applies.

How do I obtain TAXISnet credentials?

You can obtain TAXISnet credentials by: (a) visiting your local ΔΟΥ (tax office) in person with your passport or Greek ID card and your ΑΦΜ — the ΔΟΥ will issue a username and password, (b) visiting a ΚΕΠ (Citizen Service Centre) with the same documents, or (c) using the ΑΑΔΕ's online registration system if you already have a verified digital identity (through gov.gr). The process is typically instant at a ΔΟΥ or ΚΕΠ.

Disclaimer

This guide is for informational purposes only and does not constitute legal or tax advice. Tax filing requirements, deadlines, and procedures are subject to change. Consult a qualified λογιστής or φοροτεχνικός for advice tailored to your specific circumstances. The information reflects the rules applicable to the 2025 tax year (filed in 2026) as of the date of publication.