Tax Reductions Large Families
Lower income tax from tax year 2026, depending on the number of dependent children.
Variable tax benefit depending on income and number of dependent children; €10,001-20,000 band: 18% / 16% / 9% / 0% for 1 / 2 / 3 / 4+ children
Who can get it
Official evidence · ν. 5246/2025 (ΦΕΚ Α΄ 198/2025), άρθρο 3 (άρθρο 15 παρ. 1 β ΚΦΕ): «Ο φορολογικός συντελεστής του δεύτερου κλιμακίου [...] μειώνεται, αναλόγως του αριθμού των εξαρτώμενων τέκνων» · Checked: 2026-09-30
Official evidence · ν. 5246/2025 (ΦΕΚ Α΄ 198/2025), άρθρο 3: «Το φορολογητέο εισόδημα από μισθωτή εργασία και συντάξεις υποβάλλεται σε φόρο, σύμφωνα με την ακόλουθη κλίμακα» · «Τα κέρδη από επιχειρηματική δραστηριότητα φορολογούνται με βάση την παρ. 1 του άρθρου 15» · Checked: 2026-09-30
Official evidence · ν. 5246/2025, άρθρο 3: «β) Ο φορολογικός συντελεστής του δεύτερου κλιμακίου της περ. α), για φορολογητέο εισόδημα από δέκα χιλιάδες και ένα λεπτό (10.000,01) του ευρώ έως και είκοσι χιλιάδες (20.000) ευρώ, μειώνεται, αναλόγως του αριθμού των εξαρτώμενων τέκνων» · «γ) Ο φορολογικός συντελεστής των δύο πρώτων κλιμακίων της περ. α) για φορολογούμενους με τέσσερα (4) ή περισσότερα εξαρτώμενα τέκνα είναι μηδέν (0)» · Checked: 2026-09-30
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 your dependent children on form E1
The income-tax reduction per dependent child is applied automatically when you declare your children as dependants on your tax return (E1) and they are registered with AADE. No separate application is needed for this part.
Open the page - 2
Check your ENFIA statement
AADE usually applies any ENFIA discount or exemption automatically during the annual settlement, based on your family and income situation. Open your statement in myAADE and check whether it has been applied.
- 3
If it was not applied, submit an ENFIA request
Log in to myAADE, go to 'My Requests', and submit a new request for an ENFIA discount or exemption, attaching the completed D500 form and a family status certificate proving the number of your children. A separate request is needed for each property (ATAK).
Open the page - 4
When buying a car, ask about the registration-fee exemption
If you have at least 4 dependent children and are buying a new passenger car, the exemption from the registration fee is not automatic — it requires a separate application at the relevant customs office, with a certificate proving your large-family status. The equivalent exemption for families with three children was abolished by law 5222/2025.
- 5
Also ask your municipality about local fees
Any reductions or exemptions on municipal fees (e.g. waste collection, street lighting) are decided separately by each municipality, with its own criteria for number of children or income — there is no single national rule. Contact your municipality's offices or a KEP citizen service centre.
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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Indicative results — not an official assessment.
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What it is
From tax year 2026 the tax scale is adjusted in favour of individuals who declare dependent children. The benefit starts from the first child and changes according to the number of children and taxable income; it is not only for large families. For example, the rate for the part of income from €10,001 to €20,000 becomes 18% with 1 child, 16% with 2, 9% with 3 and 0% with 4 or more (with 4+ children, zero tax up to €20,000); the tax-free threshold rises from about €10,000 (no children) to about €18,000 (4 children). For a family with four children, the official Family Policy Portal states zero tax for income up to about €20,000 and an indicative maximum annual benefit of about €1,680. There is no separate benefit application: dependent children are declared in the annual tax return and the reduction results from the tax assessment or from tax withholding.
Announcement (Thessaloniki International Fair, 06/09/2026): the Prime Minister announced that from 1/1/2027 income tax becomes zero for people with three children, for income up to €20,000 (today, with 3 children, the rate for the €10,001-€20,000 bracket is 9%). It has not been legislated yet; this page will be updated once it is published in the Government Gazette (FEK).
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
- Taxes & Debts
- Status
- Active
- Type of benefit
- Tax relief
Details last verified: 28/09/2026