Greek tax return: what you will owe on your 2026 income
What the return asks you to pay is the year’s tax minus what was already withheld, plus rent, which is taxed on its own.
Checked by Radif Partners · Editorial policy
An employee with €18,000 of taxable salary and €6,000 of rent a year will find €855 to pay on the Greek tax return for 2026 income. The salary tax of €1,843 has already been withheld month by month, so in practice the return only charges the rent: €6,000 minus a flat 5 % for expenses, at 15 %. Returns are filed on myAADE between 15 March and 15 July 2027. The bill can be paid in 8 monthly instalments of €107, or in one go with a 4 % discount if you file by 15 May. If your card payments fall short of 30 % of your income, a penalty is added on top. Enter the figures from your annual earnings statement (βεβαίωση αποδοχών) and the calculator settles the year for you, refund or bill.
Tax left to pay
€855
8 instalments of €107 or €821 in one go with a 4 % discount
| Scale tax on pay | €2,500 |
| Article 16 reduction | −€657 |
| Rent tax (on 95 % of the rent) | €855 |
| 22 % penalty on €0 missing spending | €0 |
| Total tax for the year | €2,698 |
| Less tax withheld | −€1,843 |
Income earned in 2026, return filed from 15 March to 15 July 2027. Business income, deemed-income tests and special exemptions are not modelled.
Rates from the Greek Income Tax Code and Property Tax Code as in force in 2026 · calculated in your browser, nothing is sent.
The filing calendar for 2026 income
| Date | What happens |
|---|---|
| 15 March 2027 | Returns for 2026 income open on myAADE (Taxisnet) |
| by 15 May | File now and pay in full by the end of July: 4 % off |
| by 15 June | Same, 3 % off |
| by 15 July | Last day to file; full payment still earns 2 % |
| last working day of July | First of 8 monthly instalments |
The return (form E1, with E2 for rented property) is pre-filled by AADE from the statements your employer, pension fund, bank and tenants’ declarations send in. Pre-filled does not mean correct: check the dependants, the rent figures and any income from abroad before you submit. Married couples and registered partners file one joint return, but the tax is calculated for each spouse separately and only shown on the same assessment.
Why the balance is rarely zero when you have a second income
Monthly withholding assumes the salary you are paid is your whole year. Anything else, a second employer, a few months of a better-paid job, a flat let to tenants, is invisible to the payroll and only meets the scale on the return. A second salary pushes you into higher brackets and does not bring a second article 16 reduction; rent never had any withholding at all. That is why expats who let their home country flat, or who joined a Greek employer in spring after a few months elsewhere, almost always receive a bill rather than a refund.
Rent: the new 25 % band
Law 5246/2025 split the old 35 % band that began straight after €12,000, inserting a 25 % rate up to €24,000 and moving the top 45 % band to income above €36,000. It applies from tax year 2026, so the first returns to use it are those filed in 2027.
Your rent tax, 2025 and 2026
Rent tax 2026
€3,075
| On the 2025 scale | €3,585 |
| Difference | €510 |
| Average rate | 17.08 % |
The card spending test, in euros
On an income of €32,000 you need €9,600 of eligible electronic spending. Declare only €3,000 and the missing €6,600 costs €1,452 in extra tax. Over-70s, people with a disability of 80% or more, recipients of the minimum guaranteed income (ΚΕΑ) and residents of villages of up to 500 inhabitants are exempt from the rule.
Is your card spending enough?
Extra tax
€440
| Spending required | €6,000 |
| Missing | €2,000 |
| Penalty rate | 22 % |
Pay at once or spread it?
Pay at once or in instalments?
Lump sum, filed by 15 May
€1,152
| Filed by 15 June | €1,164 |
| Filed by 15 July | €1,176 |
| 8 instalments of | €150 |
The calculator does not cover business or farming income, the deemed-income tests or special exemptions such as long-term lease relief. For the tax on each payslip, use the Greek salary calculator.