Greece Tax Return Filing

Your Greece tax return, organized end to end.

The Greece tax return is the annual E1 income-tax return, filed online on myAADE between 15 March and 15 July for the previous tax year (Income Tax Code article 67(3)), with the tax payable in eight monthly instalments from the end of July. Tax residents declare worldwide income, with salary, pension and business income taxed at 9% to 44% from 2026, and non-residents declare their Greek-source income. The E1 is the Greek personal income-tax return, with the E2 schedule for property income and the E3 for business income. We organize your income inventory, foreign income and treaty notes, any special-regime status and myAADE access, then hand a clean file to a licensed Greek tax adviser who files.

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First call: leave with your residency position, your income inventory, your foreign-income and treaty questions, the deadline mapped, and the adviser handoff in motion.

Researching the route first? Read the Greece tax guide

What you get

What we organize for your annual Greece return.

A return goes wrong when residency, foreign income, and regime status are sorted out at the deadline. We organize the facts early, then a licensed adviser reviews and files.

01

Residency and income map

Your resident or non-resident position, the income inventory, and the questions a tax adviser needs answered before the return is built.

02

Foreign income and treaty notes

Foreign salary, pension, rental, and investment income organized with the double-tax-treaty questions for adviser review.

03

Regime and forms map

Any special-regime status, and the right forms (E1, plus E2 for property and E3 for business), mapped before filing.

04

Access and adviser handoff

AFM and myAADE access organized, and a packaged file handed to a licensed Greek tax adviser or accountant inside the window.

Forms

What forms make up the Greek tax return?

The annual income-tax return is the E1, with the E2 for real-estate income and the E3 for business income, filed electronically through the AADE myAADE platform between 15 March and 15 July for the prior year.

Foreign income

Worldwide income and treaties need care

Greek tax residents report worldwide income, so foreign salary, pension, rental, and investment income plus the right double-tax-treaty treatment need a tax adviser, not a guess.

Property

Do you pay ENFIA property tax in Greece?

Yes, if you own Greek real estate on 1 January. ENFIA is an annual property tax, separate from income tax, that AADE assesses from your E9 property declaration without a return. We flag it; the adviser confirms the position.

Professional scope

Tax advice handled by specialists

Movingto maps the case path and prepares the file. The return is reviewed and filed by a licensed Greek tax adviser or accountant, who handles the advice and submission.

Who this fits

Why use Movingto for a Greece tax-return case?

The valuable work is fixing the residency position, inventorying income, flagging foreign-income and treaty questions, confirming regime status, and getting a clean file to a licensed adviser before the deadline.

Good fit for

  • Expats and new arrivals filing their first Greek return
  • People with foreign salary, pension, rental, or investment income
  • Special-regime holders (non-dom, 7% pensioner, impatriate) who need annual filing
  • Owners of Greek property who need ENFIA factored in
  • Clients who already have an AFM and now need filing handled

Not the right fit for

  • Anyone wanting tax advice directly from Movingto
  • Clients who need bookkeeping, VAT, or company accounting
  • People who already work with a Greek accountant for the full return
  • Anyone seeking refunds, savings estimates, or outcome guarantees

Service scope

How the tax filing is managed.

You get a managed filing path and a clean evidence package. A licensed Greek tax adviser or accountant handles the tax position, the return itself, and the submission.

Included workstreams
4
Professional scope
Clear
Delivery scopeMovingto delivery and specialist scope
Managed by Movingto

Residency and income triage

We map your resident or non-resident position, build the income inventory, and list the questions the tax adviser needs answered.

Managed by Movingto

Foreign income and treaty organization

We organize foreign salary, pension, rental, and investment income with the double-tax-treaty questions for adviser review.

Managed by Movingto

Regime and forms check

We confirm any special-regime status and the right forms (E1, E2, E3) so the adviser can build the return.

Managed by Movingto

Access and deadline management

We organize AFM and myAADE access and keep the filing window on the calendar with the adviser handoff.

Handled by the relevant specialist

Tax advice or the return filing from Movingto

Movingto maps the case path and prepares a clean file. Tax advice, filing decisions, and submissions are handled by the licensed or qualified tax professional responsible for that scope.

Handled by the relevant specialist

Refund, savings, or outcome guarantee

No adviser can guarantee a refund, a tax result, savings, or AADE acceptance. The facts and specialist advice control the outcome.

Filing path

From residency facts to a filed return.

Each stage turns a tax year into a governed file: residency, income, regime status, access, then review and filing by a licensed adviser inside the window.

Case path05 managed stages
  1. Step 1 of 5

    Confirm the residency position

    Review days in Greece, arrival or departure timing, and whether this is a resident worldwide-income return or a non-resident return.

  2. Step 2 of 5

    Inventory the income

    List Greek and foreign income, gather the supporting documents, and flag the double-tax-treaty questions for the adviser.

  3. Step 3 of 5

    Confirm regime and forms

    Confirm any special-regime status and the right forms (E1, E2, E3) for the return.

  4. Step 4 of 5

    Organize access and deadline

    Organize AFM and myAADE access and put the filing window on the calendar.

  5. Step 5 of 5

    Hand off for review and filing

    Deliver the packaged file to a licensed Greek tax adviser or accountant, who reviews the position and files.

At a glance

Greek tax-return basics

AspectDetail
Main formE1 (with E2 for property income, E3 for business)
ChannelOnline via the AADE myAADE platform
Resident baseWorldwide income (non-residents: Greek-source only)
Filing window15 March to 15 July of the year after the tax year (art. 67(3))
Payment8 equal monthly instalments from the last working day of July; 4%, 3% or 2% discount for full payment by the first
Ordinary rates (2026)Progressive 9% to 44% (Law 5246/2025)
Married couplesJoint return unless one spouse opts for separate returns by 28 February
PropertyENFIA applies separately to Greek real estate owned on 1 January

Source: Income Tax Code (Law 4172/2013) articles 15 and 67, consolidated text, and the Ministry of Finance tax guide, checked 18 October 2026. Check the current AADE dates before filing; a licensed Greek tax adviser or accountant confirms your position.

Evidence

Evidence you can check.

Scope, professional ownership, and credential claims stay tied to source pages instead of sitting as unsupported marketing copy.

Source
Greece - Tax administration (returns, filing, deadlines)

PwC Worldwide Tax Summaries

View source
Source
Greece - Taxes on personal income (2026 rates)

PwC Worldwide Tax Summaries

View source
Source
Personal income tax return (E1, E2, E3)

AADE (Greek Independent Authority for Public Revenue)

View source
Source
Income Tax Code article 67: annual return filed 15 March to 15 July, eight instalments, joint filing

Income Tax Code (Law 4172/2013), consolidated text on TaxheavenChecked 18 October 2026

View source
Source
Income taxation: 2026 tax scale and the incentives for new tax residents (articles 5A, 5B, 5C)

Hellenic Ministry of National Economy and FinanceChecked 18 October 2026

View source
Source
Capital taxation: ENFIA on property owned on 1 January

Hellenic Ministry of National Economy and FinanceChecked 18 October 2026

View source
Source
Income Tax Code article 4: tax residence (home, centre of vital interests, more than 183 days)

Income Tax Code (Law 4172/2013), consolidated text on TaxheavenChecked 18 October 2026

View source

Common questions

Questions before you engage.

Which Greek tax return do I file?

The main annual return is the E1 income-tax return, accompanied by the E2 for real-estate income and the E3 for business income where relevant. It is filed electronically through the AADE myAADE platform for the prior calendar year.

When is the Greek tax return due?

By law the E1 is filed between 15 March and 15 July of the year after the tax year (Income Tax Code article 67(3)); if 15 March falls on a weekend or holiday, the window opens on the next working day, and the dates AADE applies in a given year can differ, so check aade.gr. The tax is paid in eight equal monthly instalments, the first by the last working day of July. Paying the full amount by that first date earns a discount of 4%, 3% or 2%, depending on how early the return was filed (article 67(6)). We keep the current-year dates on the calendar.

How is foreign income handled?

Greek tax residents report worldwide income, so foreign salary, pension, rental, and investment income must be declared, with relief for foreign tax under the relevant double-tax treaty. We organize the income and questions; the adviser decides the treatment.

What about property tax?

If you own Greek real estate, the annual ENFIA property tax applies separately from income tax, assessed on property owned on 1 January each year. We flag it as part of the filing picture; the adviser confirms the position.

What are the income-tax rates?

For 2026, ordinary income tax runs across progressive bands from 9% up to 44%, after the reduction introduced by Law 5246/2025. Bands are set annually, and special regimes can change the picture. A tax adviser confirms your position.

Who handles Greece tax-return advice and submission?

Movingto maps the case path and prepares a clean file. A licensed Greek tax adviser or accountant handles the tax advice, tax position, and actual submission.

Do married couples file a joint Greek tax return?

Yes, by default. Spouses file one joint return from the tax year of the marriage, with the tax worked out and owed separately for each spouse. Either spouse can choose separate returns by 28 February of the filing year, and that choice binds both. Partners in a registered cohabitation agreement can also file jointly (Income Tax Code article 67(4)).

Do non-dom and 7% pensioner regime holders still file an E1?

Yes. Under article 67(1), people in the non-dom lump-sum regime (article 5A) declare all their Greek-source income, but not the foreign income covered by the lump sum. People in the 7% pensioner regime (article 5B) declare their Greek-source income and the foreign income taxed at 7%.

What if I move abroad during the year?

If you transfer your residence abroad, your return can be filed at any time during that tax year rather than in the usual window, with the supporting documents set by ministerial decision (article 67(3)). A tax adviser confirms when your Greek tax residence ends.

Private advisory call

Get your Greece tax return organized, end to end.

Bring your residency position, income across Greece and abroad, any special-regime status, and your property details. We map the filing, organize the evidence, and hand a clean file to a licensed adviser before the deadline.

First call covers

Leave with a clearer residency position, an income inventory, and the adviser handoff in motion.

Route fit
Country, visa category, family members, and timing.
Scope
Documents, legal work, tax points, and investment boundaries.
Next steps
What to prepare for the Movingto team and any relevant specialists.
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