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.
Tax reduction of 20% of the donations (40% for public-benefit foundations and registered Civil Society Organisations)
Who can get it
Official evidence · Οδηγίες Ε1 2026, κωδ. 385-386: «προκειμένου να γίνει υπαγωγή στις εξαιρέσεις του άρθρου 20 του ΚΦΕ, σχετικά με τις μειώσεις φόρου των φορολογικών κατοίκων αλλοδαπής» · «όταν ο φορολογούμενος είναι κάτοικος χώρας - μέλους της Ε.Ε. ή ΕΟΧ και: • απέκτησε στην Ελλάδα τουλάχιστον το 90% του παγκόσμιου εισοδήματός του ή • το φορολογητέο εισόδημά του είναι τόσο χαμηλό ώστε θα δικαιούταν την μείωση του φόρου δυνάμει της φορολογικής νομοθεσίας του κράτους της κατοικίας του.» · Checked: 2026-10-12
Official evidence · ΑΑΔΕ, Εγχειρίδιο Ερωτήσεων-Απαντήσεων (Μάιος 2026), ερ. 25: «α) είκοσι τοις εκατό (20%) επί των ποσών που καταβάλλονται για δωρεές (κωδ. 059-060 …), εφόσον αυτές υπερβαίνουν το ποσό των 100 ευρώ στη διάρκεια του φορολογικού έτους. Το συνολικό ποσό των δωρεών δεν μπορεί να υπερβαίνει το 5% του φορολογητέου εισοδήματος του δωρητή» · «γ) σαράντα τοις εκατό (40%) επί των ποσών που καταβάλλονται για δωρεές προς κοινωφελή ιδρύματα και εγγεγραμμένες Οργανώσεις της Κοινωνίας των Πολιτών … η κατάθεση της δωρεάς να γίνεται σε ειδικό για αυτό το σκοπό τραπεζικό λογαριασμό, που τηρείται σε κράτος μέλος της ΕΕ ή του ΕΟΧ» · Checked: 2026-10-02
Official evidence · ΑΑΔΕ, Οδηγίες συμπλήρωσης Ε1 2026, κωδικοί 059-060 · 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
Bank collection receipt from the recipient's special account (donor, recipient and amount)
The recipient's acceptance of the donation
Step by step
- 1
Declare the donations in your tax return
In the E1 return, codes 059-060. The reduction is calculated in your tax assessment.
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
Under Article 19 of the Income Tax Code, the tax due on your income is reduced: - by 20% of donations to the bodies set by law (the State, public-law entities, non-profit legal entities, religious bodies, etc.), if they exceed €100 a year; donations count up to 5% of your taxable income; - by 40% of donations to public-benefit foundations and registered Civil Society Organisations (from 17/4/2022), if they exceed €100 and are deposited into a special bank account in an EU or EEA country; donations count up to 40% of taxable income; - by 20% of food donations to eligible bodies, up to 5% of taxable income.
You declare the donations in your tax return (E1, codes 059-060) and keep the bank collection receipt from the recipient's special account, showing donor, recipient and amount, together with the recipient's acceptance.
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: 12/10/2026