Useful deadlines

Updated: 20 October 2026

The deadlines our clients ask about most often. For each one we give the general rule and the current year's dates.

Payments to AADE and EFKA: the "last working day"

  • Assessed tax debts to AADE (lump sum or instalments, e.g. income tax, ENFIA): due by the last working day of the month (Article 5(1) of the Public Revenue Collection Code, Law 4978/2022).
  • EFKA contributions of the self-employed: each month's contributions are due by the last working day of the following month (Article 43(2) of Law 4387/2016; EFKA Circular 2/2017). For example, October 2026 contributions are due by Monday 30/11/2026.

➜ Note: the deadline moves back, not forward.

If the last day of the month falls on a Saturday, Sunday or public holiday, the deadline ends earlier, on the previous working day. It does not move to Monday or to the next month.

Example: 31/10/2026 is a Saturday, so October payments are due by Friday 30/10/2026. In April 2027, 30/4 is Good Friday, so the deadline is Thursday 29/4/2027.

Tip: pay a day or two early so a delay in crediting the payment does not put you at risk.

The last working day of each month:

MonthLast working dayWhy
November 2026Monday 30/11/2026
December 2026Thursday 31/12/2026
January 2027Friday 29/1/202731 Jan is a Sunday
February 2027Friday 26/2/202728 Feb is a Sunday
March 2027Wednesday 31/3/2027
April 2027Thursday 29/4/202730 Apr is Good Friday
May 2027Monday 31/5/2027
June 2027Wednesday 30/6/2027
July 2027Friday 30/7/202731 Jul is a Saturday
August 2027Tuesday 31/8/2027
September 2027Thursday 30/9/2027
October 2027Friday 29/10/202731 Oct is a Sunday
November 2027Tuesday 30/11/2027
December 2027Friday 31/12/2027

Income tax returns 2026 (tax year 2025)

  • General deadline: 16 March to 24 July 2026, after an extension (AADE Decision A.1140/2026). The general rule is 15 March to 15 July each year (Article 67(3) of the Income Tax Code).
  • Members of legal persons or entities keeping single-entry books: by the last working day of July; in 2026, 31/7/2026 (A.1062/2026, Article 1(1a)).
  • Back pay for previous years (salaries, pensions etc.): amended returns can be filed without penalties or interest until 31 December of the year the relevant certificates were issued (A.1062/2026, Article 4(7)).
  • Deceased persons: heirs file the return for income up to the date of death by 31/12/2026 (A.1062/2026, Article 1(7)).

Asset declarations ("Pothen Eshes") 2026

  • Annual asset (ΔΠΚ) and financial interests (ΔΟΣ) declarations are filed from 3 August to 3 November 2026, online at pothen.gr.

Lease declarations

  • New or amended lease: the landlord files the declaration by the end of the following month.
  • Termination: the landlord declares it by the end of the month following the end of the lease. Otherwise the lease is treated as still in force, and the rent keeps appearing in the landlord's tax return.
  • Acceptance: tenants and co-owners have 30 days from notification; if they do not respond, the declaration is deemed accepted.

POL.1162/2018, Article 1(1), as amended by A.1112/2022 and A.1068/2025.

Dates may change if an extension is granted. For any questions, contact us.