Tax-Free Tips for Employees (up to €300 a Month)
Tips that employees receive voluntarily from customers are tax-free up to €300 a month.
Tax-free tips up to €300 a month (announced, not yet law: €6,000 a year from 2026)
Who can get it
Official evidence · ΑΑΔΕ, Οδηγίες Ε1 2026 §2.13.4: «… τα φιλοδωρήματα έως του ποσού των τριακοσίων (300) ευρώ μηνιαίως που λαμβάνουν μισθωτοί, προαιρετικά από πελάτες της επιχείρησης, έναντι της παρασχεθείσας σε αυτούς εξυπηρέτησης, ανεξαρτήτως εάν αυτά λαμβάνονται μέσω της επιχείρησης ή απευθείας. Τα φιλοδωρήματα άνω του ποσού των τριακοσίων (300) ευρώ μηνιαίως εξακολουθούν να αποτελούν πρόσθετες αποδοχές για τον μισθωτό» · Checked: 2026-10-02
Official evidence · ΑΑΔΕ, Οδηγίες Ε1 2026 §2.13.4: «Η απαλλαγή από το φόρο εισοδήματος δεν καταλαμβάνει φιλοδωρήματα που καταβάλλονται στους εργαζόμενους ως συγκεκριμένο ποσοστό του μισθού ή ημερομισθίου, ή σταθερό ποσό με βάση όρο … σύμβασης … και εισπράττονται τακτικά» · Checked: 2026-10-02
Official evidence · ΑΑΔΕ, Οδηγίες Ε1 2026 §2.13.4, κωδικοί 689-690 / 691-692 · Checked: 2026-10-02
Based on official sources. For the latest criteria, contact the relevant authority.
How to apply
The steps to apply yourself. Free: you don’t need to pay anyone.
Required Documents
Usually the details gov.gr already holds about you are enough.
Step by step
- 1
Declare the tips in the E1 return
Codes 689-690 (pre-filled when there is electronic information) or 691-692.
Open the page
Authority: ΑΑΔΕ
Good to know
- Sign in to gov.gr with your TAXISnet codes. You sign in ONLY through the official government page. Never enter your codes anywhere else.
- Fill in and submit the application. Enter your details, upload anything requested and submit. Keep the protocol number.
- Track your application. Progress and the final decision appear in your account on the authority / gov.gr.
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What it is
Since 1/11/2024 (Law 5162/2024), tips that employees receive voluntarily from the business's customers for the service provided are exempt from income tax up to €300 a month, whether received through the business or directly. Anything above €300 a month is taxed as salary. The exemption does not apply to tips paid as a fixed percentage of pay or a fixed amount under a contract and collected regularly. The same limit applies to digital-platform couriers with an independent-services or work contract.
Tips are declared in the E1 return (codes 689-690 when there is electronic information, otherwise 691-692).
Announced change, not yet law: on 31/7/2026 the Ministry of National Economy and Finance announced that from tax year 2026 the exemption will become €6,000 a year instead of €300 a month, in a provision to be submitted for a vote. Until it is passed, the €300-a-month limit applies.
Lifecycle*
ActivePermanent/ongoing benefit
No fixed end date is currently recorded.
*Cycles, deadlines, and availability may change regularly. Always confirm with the official source before applying.
Benefit details
- Provider
- ΑΑΔΕ
- Category
- Work & Unemployment
- Status
- Active
- Type of benefit
- Tax relief
Details last verified: 02/10/2026