Taxpayers have until Monday, June 15, to file their E1 tax return in order to qualify for a 3% discount, provided they pay the tax in a single installment by July 31.
For returns submitted between June 16 and July 15, the discount is limited to 2%, while the general deadline for filing returns is July 15, 2026.
According to the latest data from the Independent Authority for Public Revenue (AADE), as of June 10, 2026, 4.7 million E1 returns and 770,000 E3 returns had been filed by professionals and farmers. Approximately 2 million households are still required to file their tax returns within the next month.
According to the schedule:
- A 4% discount was granted to those who filed their return by May 15 and pay their tax by July 31.
- A 3% discount is available to those who file their return between May 16 and June 15 and pay the tax in a single installment by July 31.
- A 2% discount is provided for returns filed from June 16 to July 15, with a lump-sum payment by July 31.
Income tax can be paid either in a single lump sum or in up to eight monthly installments, with the first installment due by July 31, 2026, and the last by the end of February.
One in three pays additional tax
Of the tax assessments issued to date, approximately 32.3% are tax liabilities, with the average additional tax amounting to 1,785 euros. For these taxpayers, the 3% discount corresponds on average to a benefit of approximately 53 euros.
At the same time, 31.7% of tax assessments are credit-based, with an average tax refund of approximately €290, while 36% of returns show a zero balance.
Caution Regarding Retroactive Payments and Pre-Filled Returns
Special attention is required for retroactive income and pension payments from 2024. The AADE has activated the application on the myAADE platform for submitting amended returns, with a deadline of December 31, 2026. These amounts must be reported in the tax year to which they pertain, not the year in which they were paid.
At the same time, taxpayers with pre-filled or pre-cleared returns should carefully review their information. In May, the Independent Authority for Public Revenue (AADE) automatically filed 889,036 tax returns covering a total of 999,523 taxpayers; however, the responsibility for the accuracy of the information remains with the taxpayer.
In the event of errors or omissions, taxpayers may file an amended return without penalty until July 15, 2026.
Source: APE-MPE