The Greek Public Revenue Authority (AADE) has announced the commencement of corporate and personal income tax return filing for the 2024 tax year.
- For businesses whose tax year ends on 31 December 2024:
- Tax returns must be submitted on time from 14 March 2025 until 15 July 2025
- The tax payment is made in eight equal monthly installments, the first of which is due by 31 July 2025 and the remaining seven installments are due by the last working day of the next seven months.
b. For legal persons and entities whose tax year ends on a different date:
- The tax return must be submitted by the last working day of the sixth month after the end of the tax year.
- The tax payment is made in eight (8) equal monthly installments, the first of which is due by the last working day of the month following the submission deadline, and the remaining seven installments are due by the last working day of the following seven months.
The submission of income tax returns for individuals for the 2024 tax year has begun, with the deadline for submission being Tuesday, 15 July 2025.
With decision A.1032/2025 from the Governor of AADE, George Pitsilis, all necessary details for the smooth completion of the tax return process are outlined.
In the digital application “Income Tax Return for Individuals E1 – E2 – E3”, all legislative provisions have been integrated and new functionalities have been added, aiming to improve the submission process and better serve taxpayers.
Specifically, for the submission of this year’s tax returns, the following are provided:
- Automatic Submission for 1.5 Million Taxpayers For the second consecutive year, income tax returns for 2024 for individuals, mainly employees and pensioners, are pre-filled and pre-calculated by AADE. Over 1.3 million returns, covering more than 1.5 million taxpayers, are available through the myAADE digital portal and the myAADEapp. Taxpayers can verify their details, and if correct, their return will be automatically finalized on 25/4/2025. If corrections are needed, they can submit an initial return by 24/4/2025 or an amended return without penalties from 25/4 to 15/7/2025.
- Fixed Start and End Dates for Submitting Tax Returns Income tax returns for the 2024 tax year will be submitted from 17/3/2025 to 15/7/2025. An exception is made for individuals who are involved in legal entities that keep simple accounting books; they can submit their income tax return until 31 July 2025.
- Tax Payment in 8 Monthly Installments or a One-Time Payment with Tiered Discounts The tax will be paid in 8 equal monthly installments, with the first installment due by Thursday, 31/7/2025, and the remaining seven installments due by the last working day of each of the next seven months. If the tax is paid in a lump sum by 31/7/2025, the following discounts apply:
- 4% if the return is submitted by 30 April 2025
- 3% if the return is submitted by 15 June 2025, and
- 2% if the return is submitted by 15 July 2025.
For taxpayers participating in legal entities that keep simple accounting books, the discounts are:
- 4% if the return is submitted by 30 April 2025,
- 3% if the return is submitted by 15 June 2025, and
- 2% if the return is submitted by 31 July 2025.
Pre-filled personal tax returnsÂ
For the second consecutive year, income tax returns for the tax year 2024, concerning individuals, primarily employees and pensioners, will be pre-filled and pre-cleared by the Independent Authority for Public Revenue (AADE).
Based on the data available to the AADE, which was sent by employers and relevant authorities, over 1.3 million returns are expected to be pre-cleared, covering over 1.5 million taxpayers—100,000 more returns than last year.
According to Decision A. 1040/2025 by the AADE Governor, George Pitsilis, those who are included in the automatic settlement process will be notified at the start of the tax return period about the posting of their return and the tax resulting from its settlement:
- On the digital portal myAADE (myaade.gov.gr), under the path “Registry & Communication > My Messages”
- On the myAADEapp for those who have downloaded the app to their mobile devices
- By email to the address they have provided.
Taxpayers receiving this notification should verify their pre-filled return on the digital portal myAADE (myaade.gov.gr) under the path “Applications > Tax Services > Income > Income Tax Return for Individuals E1-E2-E3.” If they find the details to be fully pre-filled and accurate, no action is required, as their return will be automatically finalized by the AADE on Friday, 25/4/2025.
It should be noted that taxpayers can submit their returns before 25/4. If the pre-filled data is inaccurate or missing, taxpayers must amend or complete the correct details by submitting: a) an initial return by Thursday, 24/4/2025, or b) an amended return without penalties (which acts as an initial return) from Friday, 25/4/2025, until Tuesday, 15/7/2025.
The income tax return application will create a special digital file containing all the data the AADE will consider for pre-filling the return and updating the tax result (whether due, zero, or credit) based on that data.
The tax resulting from the AADE’s automatic finalization of the return on 25/4/2025 will not be automatically offset with any monetary claims the taxpayer has against the state before the general deadline for submitting tax returns (15/7/2025).
After the automatic finalisation of the return, the payment process follows the same rules as for taxpayers submitting their returns themselves. Specifically, the payment will be made in eight equal monthly installments, with the first installment due by Thursday, 31/7/2025, and the subsequent installments due by the last working day of each of the following seven months.
For pre-cleared returns, if the full payment is made by 31/7/2025, a 4% discount is provided, regardless of whether they are submitted by the taxpayer by 24/4 or finalised by the AADE on 25/4/2025, as well as for amendments made by 30/4/2025.
For amendments to these returns from 1/5 onwards, if an additional payable amount arises, a discount is offered:
- 3% if submitted by 15 June 2025
- 2% if submitted by 15 July 2025
The original amount to be paid maintains the 4% discount.
Earlier, AADE issued Decision No. A. 1020 on 11 February 2025, introducing the form and defining content of the corporate income tax return for the 2024 tax year, along with relevant instructions.
