Greece's tax authority extends the deadline for ship operators to file annual declarations and pay first-instalment tonnage taxes.
Greece’s Independent Authority for Public Revenue (AADE) has announced a second postponement of filing requirements for ship operators under the Greek Tonnage Tax Law. The new deadline of 30 June 2026 replaces the previously extended date of 30 April 2026 for submitting annual declarations and paying the first instalment of first-category ship tax for the 2026 tax year.
Decision A.1093/2026, issued on 29 April 2026 and co-signed by Deputy Minister Georgios Kotsiras and AADE Governor Georgios Pitsilis, provides relief to vessel owners and managers navigating both electronic and paper-based filing systems. The extension particularly benefits those utilising the TAXISnet electronic system and taxpayers required to submit manual declarations for arrangements including time charters, voyage charters, bareboat charters, and financial leasing of first-category vessels.
The first-category ship tax under Law 27/1975 applies to Greek-flag vessels and certain foreign-flag vessels managed from Greece, with tax calculations based on tonnage and vessel age.
The extension encompasses not only routine annual filings but also declarations arising from specific vessel-level events occurring after 1 January 2026. Where original deadlines would have fallen on or before 29 June 2026, the following triggering events now benefit from the extended timeline: transfer of a vessel maintaining Greek flag status, initial hoisting of the Greek flag, or first assumption of management from Greece for a foreign-flag vessel.
