Income Tax Returns

Filing and payment

Tax returns must be filed by 1st March for the previous tax year, e.g. the return filed in March 2005 is for the year 2004.

The deadline is extended to 16th April if your declared income includes income from individual commercial enterprises, and to 2nd May for income including employment or pensions and foreign income. Non-residents also have until 2nd May to file a return. No extensions are usually permitted and late filing incurs a penalty.

Married couples file joint returns, although tax is calculated separately on the income of each spouse and a net loss by one cannot be offset against the income of the other. The husband is responsible for filing a family’s return and declaring his wife’s income.

Greek tax returns are complicated, despite attempts to simplify them in recent years. Internet filing (TAXISnet) is now available, although tax returns are in Greek only. In 2003, the tax authorities offered a €118 reduction in tax to individuals who filed online – the incentive was so popular the system crashed!

The language used in tax returns is difficult for foreigners (and many Greeks) to understand, but local tax offices will usually help you to complete your tax return. You can make an appointment for a free consultation with your local tax inspector at your town hall. (Unless your Greek is fluent, you should take a translator with you). Alternatively, you can employ a tax accountant to complete your return.

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• Income Tax Returns: Filing and payment