Tax relief and debt settlements in Greece

Seizure-exempt bank account (up to EUR 1,600 a month)

You declare to AADE one single account at one bank, where your deposits cannot be seized up to EUR 1,600 a month. If you have an account where your salary, pension or insurance benefit is paid, you must declare that one.

Body: Ανεξάρτητη Αρχή Δημοσίων Εσόδων (ΑΑΔΕ)

Exemption from Mobile/Prepaid Phone Subscriber Fees (Ages 15-29)

Exemption from the subscriber fees on mobile and prepaid mobile phone lines for young people aged 15 to 29.

Body: Υπουργείο Εθνικής Οικονομίας και Οικονομικών / ΑΑΔΕ

Cleaning/Lighting Fee Exemption for Vulnerable Groups (Municipality of Athens)

The Municipality of Athens exempts from the municipal cleaning and lighting charges on the first (main) residence: large families, three-child families, single-parent families, people with a disability of 80% or more, people without means and energy-poor households, with an income limit for each category.

Body: Δήμος Αθηναίων

Cleaning/Lighting Fee Exemption for Vulnerable Groups (Municipality of Keratsini-Drapetsona)

The Municipality of Keratsini-Drapetsona exempts from municipal cleaning and lighting charges on the main residence: people in financial hardship, people with a disability of 67% or more, unemployed people continuously registered with DYPA for more than 6 months, large families (4+ children), families with three children and single-parent families, with an income limit for each category.

Body: Δήμος Κερατσινίου-Δραπετσώνας

Registration Tax Exemption for Parents of 3+ Children

Parents or a parent with at least 3 minor or dependent children who import or take delivery of a passenger car. The exemption application is submitted to the competent customs authority through ICISnet with the customs document (DEFK, the special consumption tax declaration, or an import declaration) and the appropriate exemption code, together with the required supporting documents. After the check, a digital registration certificate is issued with a restriction on transfer without the approval of the customs authority.

Body: ΑΑΔΕ

Vehicle Tax Exemption Disabled

Exemption from road tax for one vehicle, when the beneficiary falls within the specific disability categories and percentages set by law.

Body: ΑΑΔΕ — Τέλη κυκλοφορίας και δικαιώματα ΑμεΑ

Road Tax Exemption for Electric Vehicles

Full exemption from annual road tax for fully electric vehicles, regardless of first registration date.

Body: ΑΑΔΕ

Income Tax Exemption for Persons with Disability 80%+

Employees and pensioners with a disability rate of at least 80% (certified by KEPA or the health committee of a social insurance body)

Body: ΑΑΔΕ

First-Home Transfer Tax Exemption

Purchase of full ownership of a home or building plot by a married person or an adult unmarried person, provided that the buyer/spouse/minor children do not have another home or plot that meets their housing needs. Eligible: Greek citizens, ethnic Greeks (from Albania/Turkey/the former USSR), EU/EEA citizens, recognised refugees, long-term resident third-country nationals, holders of a second-generation residence permit. Permanent residence in Greece, or settling in Greece within 2 years of the purchase.

Body: ΑΑΔΕ

Tax-Free Rent for 36 Months on Long-Term Leases of Previously Vacant or Short-Let Homes

Rent received by an individual from a home of up to 120 sq.m. that was vacant for the previous 3 years or was used only for short-term letting is not taxed for 36 months when it is let with a lease of at least 3 years. For medical/nursing staff, teachers and uniformed personnel a 6-month lease is enough.

Body: ΑΑΔΕ / Υπουργείο Εθνικής Οικονομίας και Οικονομικών

10% Municipal Fee Discount for Adopting a Stray Dog/Cat (Municipality of Pylaia-Hortiatis)

A 10% yearly reduction in the municipal cleaning and lighting fees of your main home, for permanent residents of Pylaia-Hortiatis who adopt a dog or cat from the municipality's stray-animal programme.

Body: Δήμος Πυλαίας-Χορτιάτη — απόφαση Δημοτικού Συμβουλίου 137/2026

Intermediate State Support Programme for the Primary Residence of Vulnerable Households (loan-instalment subsidy and buy-back right)

Vulnerable debtors, including vulnerable debtors with a disability, who risk losing their primary residence get a state subsidy of EUR 70 to 210 a month towards their mortgage instalment. They can then keep the home for up to 12 years through a lease with a right to buy it back.

Body: Γενική Γραμματεία Χρηματοπιστωτικού Τομέα & Διαχείρισης Ιδιωτικού Χρέους — Υπουργείο Εθνικής Οικονομίας και Οικονομικών

Out-of-Court Debt Settlement

Online settlement of total debts over €5,000 to the State, e-EFKA, banks and loan servicers, and since 29/06/2026 also of debts over €5,000 to municipalities and regions.

Body: Υπουργείο Εθνικής Οικονομίας και Οικονομικών — Εξωδικαστικός Μηχανισμός

Reduced income tax for young people up to 30 (0% up to 25, 9% for 26–30)

From tax year 2026, taxpayers aged up to 25 pay a 0% rate and those aged 26–30 a 9% rate on taxable income up to €20,000. The reduction is applied automatically through tax withholding and the tax return, with no application.

Body: ΑΑΔΕ — ΦΕΚ Α΄ 198/2025 (ν. 5246/2025)

Reduced VAT Aegean Islands

A 30% reduction in VAT rates on the islands specified in article 26 of the VAT Code.

Body: ΑΑΔΕ — Ε.2113/2025 για τους μειωμένους συντελεστές ΦΠΑ στα νησιά

50% Reduction of Municipal Fees and Property Duty for Large Families and Families with a Disabled Member (Municipality of Sitia)

The Municipality of Sitia reduces by 50% the cleaning and lighting charges, the tax on electrified premises and the TAP (municipal property levy) on the main residence for large families (4+ children) and for families with a member with a disability above 80%, with family taxable income up to €50,000.

Body: Δήμος Σητείας

ENFIA Property Tax 50% Reduction

A 50% reduction in the Single Property Tax (ENFIA) because of low income and property of low value.

Body: ΑΑΔΕ

ENFIA 50% Reduction for Small Settlements (2026)

The individual's main residence is in a settlement with a population of up to 1,500 or up to 1,700 inhabitants (depending on the case), regardless of income. This is a separate measure that may be combined with the income-based reduction/exemption of Article 13 (see "ENFIA Property Tax 50% Reduction").

Body: ΑΑΔΕ

Registration Tax Reduction for Electric Vehicles

Significant reduction or zeroing of registration tax for fully electric, hybrid, and plug-in hybrid vehicles.

Body: ΑΑΔΕ — Ε.2039/17-07-2026

Tax Reduction for Building Upgrade Expenses (Article 39B of the Income Tax Code)

Expenses of up to €16,000 for the energy, functional or aesthetic upgrade of a building made by 31/12/2026 reduce your income tax, spread over five years.

Body: ΑΑΔΕ — Εγχειρίδιο Ερωτήσεων-Απαντήσεων φορολογίας εισοδήματος (Μάιος 2026), ερ. 25 στ

Income Tax Reduction for Donations

Your income tax is reduced by 20% of the donations you made in the year (40% for donations to public-benefit foundations and registered civil-society organisations), if they exceed €100.

Body: ΑΑΔΕ — Εγχειρίδιο Ερωτήσεων-Απαντήσεων φορολογίας εισοδήματος (Μάιος 2026), ερ. 25

Cleaning/Lighting Fee Reduction or Exemption for Vulnerable Groups (Municipality of Hydra)

The Municipality of Hydra grants a full or 50% exemption from the municipal cleaning and street-lighting fees to people in need, large families (4+ children), families with 3 children, single-parent families, people with a disability of 67% or more and beneficiaries of the Social Residential Tariff, with income limits per category.

Body: Δήμος Ύδρας

Municipal Cleaning/Lighting Fee Reduction or Exemption for Vulnerable Groups (large families, 3-child families, single parents, disabled, low-income)

You belong to one of the groups whose municipal charges your municipality waives or reduces (people with disabilities, single-parent families, families with three children, large families, people on low incomes, the long-term unemployed, Minimum Guaranteed Income recipients) and you meet the income limit your municipality sets.

Body: ΦΕΚ Α΄ 103/29.06.2026 — ν. 5314/2026, άρθρο 525 παρ. 6

New self-employed: no minimum presumed income in the first 3 years and a reduced 4.5% tax rate

People who start a sole proprietorship or self-employed activity for the first time are taxed on their real income, without the minimum presumed income, for the first three years; in year 4 the presumed amount is cut by 2/3 and in year 5 by 1/3. With a first start from 2023, the first-bracket tax rate is halved for the first three years if business income does not exceed €10,000. Both apply in the income tax return.

Body: ΑΑΔΕ — ν. 5073/2023 (ΦΕΚ Α΄ 204/11.12.2023), άρθρα 15-19

Standing 24-Installment Debt Settlement Scheme (Tax Office / e-EFKA)

You have overdue debts to the tax office or EFKA.

Body: ΑΑΔΕ / e-ΕΦΚΑ (Υπ. Εθνικής Οικονομίας & Οικονομικών)

Bankruptcy Law - Second Chance

Debt settlement and debt discharge through the bankruptcy law

Red Loans Settlement

An online procedure for a personalised loan settlement with a bank or loan servicer.

Body: Υπουργείο Εθνικής Οικονομίας και Οικονομικών — Κώδικας Δεοντολογίας

Instalment plans for debts to municipalities, regions and municipal water utilities

Assessed debts to municipalities and regions can be settled, at the debtor's request, in 2 to 48 monthly instalments; debts to municipal water utilities (DEYA) in up to 60 instalments (5 years). For Minimum Guaranteed Income recipients the council may write off interest and up to 50% of the debt.

Body: ΦΕΚ Α΄ 103/29.06.2026 — ν. 5314/2026 (Κώδικας Τοπικής Αυτοδιοίκησης)

Settlement of Old Social-Security Debts (e-EFKA/KEAO) in up to 72 Instalments (Law 5313/2026)

Debts to e-EFKA and the other social-security bodies for periods up to 31/12/2023 can be settled in up to 72 monthly instalments, with a minimum instalment of €30. Apply online by 31/12/2026.

Body: e-ΕΦΚΑ — Δελτίο Τύπου 2/7/2026

Settlement of Old Tax Debts in up to 72 Instalments (Law 5313/2026)

Settlement of debts to the Tax Administration that fell overdue by 31.12.2023 in up to 72 monthly instalments (minimum instalment 30 euros), with an application on myAADE by 31 December 2026.

Body: Υπουργείο Εθνικής Οικονομίας και Οικονομικών / ΑΑΔΕ

Tax Reductions Large Families

Lower income tax from tax year 2026, depending on the number of dependent children.

Body: Πύλη Οικογενειακής Πολιτικής — Φορολογικές ελαφρύνσεις για οικογένειες με παιδιά

Zero Income Tax for Professional Farmers on Income up to EUR 20,000

The government announced zero income tax for professional farmers on income up to EUR 20,000; farmers with higher income will also pay less. The measure has not been legislated yet; the exact terms and the first tax year will be set by law.

Body: Πρωθυπουργός της Ελλάδας (primeminister.gr) — ομιλία στην 90ή ΔΕΘUpcoming

Dormant Bank Accounts – Preventing Escheatment and Heir Claims

Holders of a bank account with no activity for a long period; heirs of a deceased person who may have a dormant or forgotten account

Under review

Vehicle Registration Tax Exemption for Persons with Disability

Greek citizens with a disability, or citizens of another EU member state with a disability who live in Greece (as well as war invalids and officers/other ranks of the Armed Forces, Security Forces, Fire Service and Coast Guard). A medical opinion from KEPA/EFKA/ASYE is required, certifying the disability percentage, that it matches the listed conditions, and that the disability is LIFELONG. Engine capacity up to 1,650 cc (under conditions up to 2,650/3,650 cc). The current customs monitoring (restriction) period is 7 years, renewable. Minor beneficiaries: the right is exercised by the parent/guardian.

Body: ΑΑΔΕUnder review

Article 5A ITC - Alternative Taxation for High-Net-Worth Foreign Tax Residents Relocating to Greece

High-net-worth individuals who are tax residents abroad, move their tax residence to Greece and make an investment/set up an investment unit or create jobs in Greece, under the conditions of Article 5A.

Body: ΑΑΔΕUnder review

Article 5B ITC - Alternative Taxation for Foreign Pension Income (Relocating Pensioners)

Individuals who receive a pension from abroad and move their tax residence to Greece, under the conditions of article 5B.

Body: ΑΑΔΕUnder review

Article 5C ITC - Special Taxation for Employment/Business Income of New Tax Residents

Individuals who are tax residents abroad, move their tax residence to Greece and earn income from employment or business activity in Greece. The application to join the regime is made online through a special application on myAADE, with TAXISnet credentials.

Body: ΑΑΔΕUnder review

Refund of Overpaid Social Security Contributions (e-EFKA)

Employees, self-employed people, freelancers and farmers who paid contributions without a legal obligation (e.g. double insurance, incorrect calculation)

Body: e-ΕΦΚΑUnder review

AADE Tax Refunds (Income Tax Settlement / ENFIA / VAT)

Taxpayers whose income tax assessment shows a refund, who overpaid ENFIA (property tax) or who are entitled to a VAT refund

Body: ΑΑΔΕUnder review

European Consumer Centre Greece – Free Cross-Border Dispute Resolution

Consumers who bought a product/service from a business in another EU country (e.g. online purchases, holiday bookings) and have a problem

Under review

Customs and Tax Exemptions for Relocating One's Habitual Residence to Greece

An individual whose normal residence has been abroad for at least 2 years (185+ days a year because of personal/occupational ties) and who moves it permanently to Greece, or declares the intention to do so within 24 months (pensioners: within 36 months). One private passenger car is allowed if it was used for at least 6 months before the move (the six-month use rule does not apply to people coming from America/Africa/Oceania/Iraq/Jordan/Kuwait/Saudi Arabia/Bahrain/Qatar/UAE). A certificate of change of residence from a Greek consular authority is required, valid for 12 months. Vehicles for public use, goods of commercial value, and alcohol/tobacco are not covered.

Body: ΑΑΔΕUnder review

Tax Rights of Persons with Disability - AADE Summary Guide

A combined AADE guide to all the tax rights of persons with disabilities: income tax, VAT, property transfer tax, inheritance/gift/parental donation tax, ENFIA property tax, registration tax and road tax. For each specific case, see the corresponding specific benefit. The exact disability percentages and conditions differ for each tax.

Body: ΑΑΔΕUnder review

Business Fee Exemption/Reduction for Artists & Craftspeople

Individual artists, creators and arts and culture professionals

Body: ΑΑΔΕEnded

20% ENFIA Reduction for Homes Insured against Earthquake, Fire and Flood

A 20% cut in ENFIA (10% if the taxable value exceeds €500,000) for an individual's home that was insured in the previous year against earthquake, fire and flood. Apply every year in myPROPERTY on myAADE (for 2026 by 16 February 2026).

Body: ΑΑΔΕEnded

Conversion of Swiss-franc loans to euro on favourable terms (ranking certificate, Law 5264/2025)

Borrowers with a performing Swiss-franc loan could convert it to euro at an exchange rate improved by up to 50% and a fixed rate of 2.30%-2.90%, depending on their income/asset category. The application deadline was 30/9/2026.

Body: Υπουργείο Εθνικής Οικονομίας και Οικονομικών — Γενική Γραμματεία Χρηματοπιστωτικού Τομέα και Διαχείρισης Ιδιωτικού ΧρέουςEnded