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.
Greece Tax Return Filing
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
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.
Your resident or non-resident position, the income inventory, and the questions a tax adviser needs answered before the return is built.
Foreign salary, pension, rental, and investment income organized with the double-tax-treaty questions for adviser review.
Any special-regime status, and the right forms (E1, plus E2 for property and E3 for business), mapped before filing.
AFM and myAADE access organized, and a packaged file handed to a licensed Greek tax adviser or accountant inside the window.
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.
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.
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.
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
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.
Service scope
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.
We map your resident or non-resident position, build the income inventory, and list the questions the tax adviser needs answered.
We organize foreign salary, pension, rental, and investment income with the double-tax-treaty questions for adviser review.
We confirm any special-regime status and the right forms (E1, E2, E3) so the adviser can build the return.
We organize AFM and myAADE access and keep the filing window on the calendar with the adviser handoff.
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.
No adviser can guarantee a refund, a tax result, savings, or AADE acceptance. The facts and specialist advice control the outcome.
Filing path
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.
Review days in Greece, arrival or departure timing, and whether this is a resident worldwide-income return or a non-resident return.
List Greek and foreign income, gather the supporting documents, and flag the double-tax-treaty questions for the adviser.
Confirm any special-regime status and the right forms (E1, E2, E3) for the return.
Organize AFM and myAADE access and put the filing window on the calendar.
Deliver the packaged file to a licensed Greek tax adviser or accountant, who reviews the position and files.
At a glance
| Aspect | Detail |
|---|---|
| Main form | E1 (with E2 for property income, E3 for business) |
| Channel | Online via the AADE myAADE platform |
| Resident base | Worldwide income (non-residents: Greek-source only) |
| Filing window | 15 March to 15 July of the year after the tax year (art. 67(3)) |
| Payment | 8 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 couples | Joint return unless one spouse opts for separate returns by 28 February |
| Property | ENFIA 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
Scope, professional ownership, and credential claims stay tied to source pages instead of sitting as unsupported marketing copy.
PwC Worldwide Tax Summaries
PwC Worldwide Tax Summaries
AADE (Greek Independent Authority for Public Revenue)
Income Tax Code (Law 4172/2013), consolidated text on TaxheavenChecked 18 October 2026
Hellenic Ministry of National Economy and FinanceChecked 18 October 2026
Hellenic Ministry of National Economy and FinanceChecked 18 October 2026
Income Tax Code (Law 4172/2013), consolidated text on TaxheavenChecked 18 October 2026
Common questions
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.
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.
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.
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.
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.
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.
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)).
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%.
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
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.
Leave with a clearer residency position, an income inventory, and the adviser handoff in motion.