Taxpayers have accumulated an additional €3.77 billion in tax arrears owed to the government over the course of a year, bringing their total overdue debt to €114.57 billion at the end of April, an increase of at least 3% compared to April 2025.
The number of debtors has also increased by 9,460 (individuals and legal entities). It reached 4,251,967, with the increase stemming largely from the lowest debt categories (up to 50 euros). In this specific category, the number of debtors increased by 76,938.
Month-over-month, however (April compared to March), there was a striking decrease in the number of debtors by 545,788 people, which apparently offset the increase caused by the first installment of the ENFIA property tax in March of this year and was, in fact, significantly larger than the corresponding monthly decrease from the previous year (by 371,016 people).
Of the total amount of overdue debts, 35.53 billion euros (31.01%) have been classified as uncollectible, a figure that is set to reach 42 billion euros shortly, as an additional 7 billion euros is expected to be reclassified into the same debt category, as already ruled by the Independent Authority for Public Revenue (IAPR).
The debtors
Examining the qualitative composition of the actual (theoretically collectible) portion of overdue debt, the State Budget Office of the Hellenic Parliament (SBO) finds that 66.26% of this amount—corresponding to 52.37 billion euros—stems from tax debts.
The remainder of the actual overdue debts stems from other categories of debt, which have a low collection rate.
According to data from the Independent Authority for Public Revenue (AADE), cited by the Office, these include fines (tax and non-tax), which account for 22.09% of the actual past-due portion, amounting to 17.45 billion euros, and non-tax debts (loans, court costs, assessments, etc.), which account for 11.65% of the actual amount past due, a figure corresponding to 9.20 billion euros.
Considering that 8.15 billion euros of the tax debts stem from insolvent debtors and 17.28 billion euros relate to debts with installment due dates extending beyond the last decade, there remain 26.95 billion euros in arrears, from which 92.40% of the collections originate.
Consequently, nearly all revenue comes from just 34.10% of the actual past-due debt.
A further analysis of the tax debts included in the actual overdue balance (52.37 billion euros) reveals that the largest share (47.23%) relates to VAT, with debts totaling 24.74 billion euros. This is followed by income tax at 42.17%, while property taxes account for a low percentage of 5.33%, as they include arrears totaling 2.79 billion euros.
The Breakdown
An examination of the distribution of debtors and the total overdue balance reveals that nearly all of the debt (96.57%) stems from the category of amounts exceeding 10,000 euros. Specifically, the debt bracket exceeding 1 million euros accounts for 75.53% of the total overdue debt but represents only 0.24% of debtors.
Conversely, 90.40% of debtors fall into the category of debts up to 10,000 euros, with their total overdue balance amounting to 3.43% of total debt.
It is worth noting the different contributions of individuals and legal entities to the total overdue portion. Specifically, debts owed by individuals account for 38% of the total, amounting to 43.53 billion euros, while debts owed by legal entities total 71.04 billion euros, an amount corresponding to 62% of the total.
An analysis of the debt data for individuals and legal entities by debt range reveals that, in the lower debt categories, nearly all overdue debt is attributable to individuals. It is telling that 98.67% of debts under 50 euros and 88.31% of debts under 10,000 euros are owed by individuals.
Similarly, the number of individuals owing less than 50 euros accounts for 97.16% of debtors in this debt category, while for debts under 10,000 euros, the number of individuals stood at 3,502,552 as of the end of April 2026, accounting for 91.12% of the total for that specific debt range.
Conversely, as the amount of debt increases, the role of legal entities in shaping overdue debt also grows. Specifically, in the category of overdue debt exceeding 1 million euros, legal entities account for 70.19% of the total, with their overdue balance reaching 60.73 billion euros by the end of April 2026.
Correspondingly, the number of legal entities owing more than 1 million euros stood at 6,500, accounting for 62.63% of all debtors in this debt bracket.
Debt Restructuring
With regard to debt restructuring, it should be noted that only 6.83% of actual past-due debt is subject to a restructuring plan, a figure corresponding to 5.39 billion euros.
The highest percentage of total debts under a repayment plan (18.65%) is found in the range from 10,001 to 100,000 euros, and within this range, the percentage of debts under a repayment plan reaches 19.82% for amounts between 20,001 and 50,000 euros. However, the percentages differ between individuals and legal entities.
Specifically, the highest percentage of settled debts for individuals is found in the range of 500 to 10,000 euros (17.05%) and reaches 19.87% for amounts between 2,000 and 3,000 euros.
In contrast, legal entities settle a higher percentage (27.09%) of debts in the range of 10,001 to 100,000 euros, while this percentage rises to 29.27% for the 10,001 to 20,000 euro category. Low debt settlement rates are observed both for small debt amounts (particularly those under 500 euros) as well as for high debt amounts (over 50,000 euros for individuals and over 300,000 euros for legal entities).
Government Debts
Conversely, the government’s overdue obligations to private individuals recorded a slight decrease of 255 million euros last April, compared to the same month in 2025.
Specifically, overdue debts decreased by 232 million euros to 2.920 billion euros, and outstanding tax refunds decreased by 23 million euros to 737 million euros.
However, compared to December 2025, the government’s total overdue liabilities increased by 358 million euros. Specifically, overdue debts increased by 343 million euros, and pending tax refunds increased by 15 million euros.