With the changes brought by Law 5162/2024, and more specifically the provisions of articles 84 to 86, a new framework for the filing of declarations was adopted. The deadlines to file tax declarations as well as other deadlines for obligations before the agencies are as follows:
Month Date
January 2025 15.1.2025 Final deadline for the registration of the liable public agencies (and the persons who are responsible for the timely and valid
transfer of the electronic files to the Independent Authority
of Public Revenue) on the AADE platform (Α.1181/2024)
February 2025 28.2.2025 Final deadline for the transfer of electronic files by the agencies
for the pre-filling of the declarations (Α.1181/2024)
February 2025 28.2.2025 Submission of attestations pertaining to annual remuneration or
pensions, fees from business activities and revenues from
dividends, interest, rights for the 2024 tax year (Α.1179/2024)
March 2025 17.3.2025* Beginning of filing period (for natural/ legal persons and legal
entities (par. 3, article 67 of Law 4172/2013, par. 1, article 68 of
Law 4172/2013, par. 8, article 67 of Law 4172/2013 and par. 7,
article 6 of Law 4172/2013).
April 2025 17.4.2025** Finalization of pre-filled declarations (par. 4, article 36 of Law
5104/2024 (Code of Tax Procedures).
April 2025 30.4.2025 Filing deadline for the right to a 4% tax discount for payments
made until 31.7.2025 for all natural persons (par. 6, article 67 of
Law 4172/2013).
June 2025 16.6.2025 Filing deadline for the right to a 3% tax discount for payments
made until 31.7.2025 for all natural persons (par. 6, article 67 of
Law 4172/2013).
July 2025 15.7.2025 Filing deadline for the right to a 2% tax discount for payments
made until 31.7.2025 for all natural persons (par. 6, article 67 of
Law 4172/2013).
July 2025 15.7.2025 Final filing deadline for natural persons (excluding natural persons
who are members of legal persons and legal entities with single-entry
book-keeping) as well as legal persons and entities with a tax year
ending on 31.12.2024 (par. 3, article 67 of Law 4172/2013, par. 1,
article 68 of Law 4172/2013).
July 2025 31.7.2025 Filing deadline for the right to a 2% tax discount for payments
made until 31.7.2025 for natural persons who are members of legal
persons and legal entities with single-entry book-keeping
(par. 6, article 67 of Law 4172/2013).
July 2025 31.7.2025 Final filing deadline for natural persons who are members of legal
persons and legal entities with single-entry book-keeping
(par. 3, article 67 of Law 4172/2013).
July 2025 31.7.2025 Deadline for the payment of income tax for natural persons in
order to obtain the discount of 4%, 3%, 2% respectively.
* The date mentioned in par 3. article 67 of the Code of Income Taxation (15.3.2025) is a holiday, therefore the provisions of paragraph 8 of article 67 of the Code of Income Taxation applies.
** According to statements of the AADE Commissioner, this date may change but it cannot exceed April 20, 2025.
Installments for the payment of taxes for natural persons, legal persons and legal entities (including natural persons who are members of legal persons and legal entities with single-entry book-keeping (par. 3, article 67 of Law 4172/2013, and par. 2, article 68 of Law 4172/2013).
Months Dates Installment
July 2025 31.07.2025 1st installment
August 2025 29.08.2025 2nd installment
September 2025 30.09.2025 3rd installment
October 2025 31.10.2025 4th installment
November 2025 28.11.2025 5th installment
December 2025 31.12.2025 6th installment
January 2026 30.01.2026 7th installment
February 2026 27.02.2026 8th installment
For declarations which are filed by December 2025 (e.g. for non-residents who have changed their tax residence abroad in 2024 and declarations for persons who passed away in 2024), the deadline is 30.01.2026.
For declarations which are filed by December 2025 (within the deadline) and the assessment is issued after December 2025, the installment can be paid until the last working day of the month following the issuance of the act of administrative tax assessment
The relevant provisions:
Par. 3 article 67 of the Code of Income Taxation:
3. The declaration is filed from March 15 to July 15 of the following tax year. If the taxpayer passes away or transfers his tax residence abroad, the declaration is filed by the liable persons, within a whole tax year and is accompanied by the documentation and the information which is determined by decision of the Minister of National Economy and Finances. Exceptionally, natural persons who are members of legal persons and legal entities with single-entry book-keeping, may file their income tax declaration until the last working day of the month of July.
Par. 6, article 67 of the Code of Income Taxation:
6. The income tax of natural persons is calculated based on the annual tax declaration of the taxpayer and the imposed tax is determined in accordance with par. 3 of article 36 of the Code of Tax Procedures (Law 5104/2024, Α’ 58), after subtraction:
a) of the withheld tax,
b) of the pre-paid tax,
c) of the tax which was paid abroad in accordance with article 9.
If the amount of the tax which was pre-paid or withheld is higher than the tax which is owed, the difference is returned.
The tax is paid in eight (8) equal monthly installments, the first of which must be paid until the last working day of the month of July and the other seven (7) installments until the last working day of the next seven (7) months.
More specifically, the taxes which are determined from declarations with a final filing deadline on December 31 of each tax year, can be paid until the last working day of the first month of the following year, while in this case the declarations which are filed to the competent service within the prescribed time and for which the act of administrative tax assessment is issued after December 31, the payment can be made until the last working day of the month following the issuance of the act of administrative tax assessment.
When the tax which is owed based on a timely declaration is paid until the final deadline for the payment of the first installment, a discount is provided on the total tax amount and the other amounts which are owed. This discount is four per cent (4%), if the declaration is filed by April 30, three per cent (3%), if the declaration is filed by June 15 and two per cent (2%), if the declaration is filed by July 15. For the persons mentioned in the last section of par. 3, a four per cent (4%) discount is given on the total tax amount and the other amounts which are owed, if the declaration is filed by April 30, three per cent (3%), if the declaration is filed by June 15 and two per cent (2%), if the declaration is filed by the last working day of the month of July and the tax which is owed must be paid by the final deadline for the payment of the first installment.
Par. 8 article 67 of the Code of Income Taxation:
8. If the beginning of the prescribed time to file a declaration, as stipulated in the first section of par. 3, coincides with an official holiday, or a Saturday or Sunday, the date is transferred to the next working day.
Par. 2 article 68 of the Code of Income Taxation:
2. For legal persons and legal entities, the declaration is filed from March 15 to July 15 of the following tax year. Especially, for legal persons and legal entities whose tax year ends on December 31, the declaration must be filed until the last working day of the sixth month from the end of the tax year.
For legal persons and legal entities which are under a liquidation process, the declaration is filed with one (1) month from the end of the liquidation for the incomes which were acquired during this period. If the liquidation is extended beyond the year, a temporary declaration is filed for the incomes of each year within one (1) month from its end, provided that a final declaration will be filed at the end of the liquidation. For legal persons and legal entities which are dissolved, for which no liquidation is imposed by the law, the declaration is filed within one (1) month from its dissolution and in any case, before the disposition of its assets.
Par. 3 of article 68 of the Code of Income Taxation:
3. The income tax for legal persons and legal entities is calculated based on the annual tax declaration of the taxpayer and the amount which is owed is determined in accordance with par. 2 of article 36 of the Code of Tax Procedures (Law 5104/2024, Α’ 58), following the deduction:
a) of the withheld tax,
b) of the pre-paid tax,
c) of the tax which was paid abroad in accordance with article 9.
Especially, pertaining to dividends which are collected by a local legal person or legal entity from a local or foreign legal person or legal entity, when the provisions of article 48 do not apply, from the tax amount, we deduct the amount of the corresponding income tax of the part concerning the distributed gains of the legal person or the legal entity which makes the distribution, as well as the tax amount which was withheld as a dividend tax. If the amount of the tax which was pre-paid or withheld is higher than the tax which is owed, the difference is returned.
The tax is paid in eight (8) equal monthly installments, the first of which must be paid until the last working day of the month of July and the other seven (7) installments until the last working day of the next seven (7) months. More specifically, for legal persons and legal entities whose tax year ends on December 31, the taxes which are determined from declarations with a final filing deadline on December 31 of each tax year, can be paid until the last working day of the first month of the following year, while in this case the declarations which are filed to the competent service within the prescribed time and for which the act of administrative tax assessment is issued after December 31, The tax is paid in eight (8) equal monthly installments, the first of which must be paid until the last working day of the month of July of the following tax year and the other seven (7) installments until the last working day of the next seven (7) months.
For legal persons and legal entities which have been dissolved or are under a liquidation process, the tax is paid as a lump sum and no later than the next working day following the filing of the declaration.
Par. 7 of article 68 of the Code of Income Taxation:
7. If the beginning of the prescribed time to file a declaration, as stipulated in the first section of par. 2, coincides with an official holiday, or a Saturday or Sunday, the date is transferred to the next working day.