Greek tax residents, adults, must file an income tax return for all their incomes, taxed in any way or exempted, when they obtain real or presumptive income from a Greek or foreign source. The minors must file an income tax return only for the income from employment pensions due to their father’s or mother’s death. Their other incomes are added to the incomes of the parent exercising parental care (para. 1 article 67, para. 4 and 5 article 11 of the ITC). 

A Greek tax resident, who has been subject to the provisions of Article 5A of the ITC, must file an income tax return only when they acquire actual or presumptive income from a Greek source (Article 5A of the ITC).

Non-Greek tax residents, adults, must file an income tax return (only) when they obtain a real Greek sourced income taxable in any way or exempted. The minors must file an income tax return only when they obtain income employment or pensions due to their father’s or mother’s death, taxable in any way or exempted, sourced in Greece, while their other Greek sourced incomes are added to the incomes of the parent who exercises parental care (para. 1 article 67, para. 4 and 5 article 11 of the ITC.
Non-Greek tax residents who obtain income exclusively from interests of government bonds and interests of treasury bills of Greek State, as well as from interests of corporate bonds as referred to in paragraph 5 of Article 37 of the ITC, are not required to file an income tax return (para. 1 article 67 of the ITC).

Important Note! Spouses, during their marriage, file a joint income tax return for their income. The husband is responsible for submitting the joint income tax return for his wife’s income as well. Attributable taxes, duties and levies are assessed separately on each spouse’s income, and the payment’s responsibility lies on each spouse.

The income tax return may be filed separately, if at least one of the spouses chooses to do so, with an irrevocable declaration for each tax year by February 28 of the year of income tax return’s filing. This declaration is binding, for the tax relevant year, for the other spouse as well.

Income tax returns must be filed on an annual basis, using an electronic method of communication via internet, specifically using the IAPR’s online Personal Income Tax Return Submission Service, through the myAADE digital portal, by June 30th of the tax year immediately following the tax year in which the income was obtained. The tax is payable in three (3) equal bimonthly installments, the first of which shall be paid by the last business day of July, and each subsequent installment shall be paid by the last business day of September and November.

• Exceptionally, individuals participating in legal persons and legal entities that keep single entry books, may file the income tax return by the first two weeks of the month following the expiration of the deadline for the filing of income tax returns for legal persons and legal entities. The tax is payable in two (2) equal bimonthly installments, the first of which shall be paid by the last business day of September, and the second by the last business day of November.
• In case of a taxpayer’s death or transferring of his/her’s tax residency abroad, income tax return is filed during the whole tax year. Payment of the tax determined by returns with a filing deadline the 31stof December of each tax year shall be made by the last business day of the first month of the following year.