Additional “unpaid debts” of 3.77 billion euros were left by taxpayers to the State within one year, resulting in their total overdue debt rising by the end of April to 114.57 billion euros, increased by at least 3% compared with April 2025.
The number of debtors is also increased by 9,460 persons (natural and legal). They rose to 4,251,967, with the increase coming to a large extent from the lower debt categories (up to 50 euros). In this specific category, debtors increased by 76,938 persons.
From month to month, however, (April compared with March) an impressive reduction in debtors by 545,788 persons was recorded, which obviously corrected the increase that appeared due to the 1st installment of ENFIA in March of the current year and was in fact significantly greater than the corresponding monthly reduction of the previous year (by 371,016 persons).
Of the total amount of overdue debts, 35.53 billion euros (31.01%) have been classified as uncollectible, a figure which is expected to soon reach 42 billion euros as an additional 7 billion euros are expected to enter the same debt category, as the Independent Authority for Public Revenue (AADE) has already ruled.
Debtors
Examining the qualitative structure of the actual (theoretically collectible) overdue part, the State Budget Office in Parliament (GPKB) finds that 66.26% of it, corresponding to 52.37 billion euros, stems from tax debts.
The remainder of the actual overdue debts comes from other debt categories, which show a low collection rate.
According to AADE data, cited by the Office, these include fines (tax and non-tax) which make up 22.09% of the actual overdue portion, as they reach 17.45 billion euros, and non-tax debts (loans, court costs, assessments, etc.), which make up 11.65% of the actual overdue part, a percentage corresponding to 9.20 billion euros.
Taking into account that 8.15 billion euros of the tax debts stem from insolvent debtors and 17.28 billion euros concern debts with installment expirations beyond the last decade, 26.95 billion euros of debts remain from which 92.40% of collections stem.
Therefore, almost all collections come from just 34.10% of the actual overdue debt.
Further analyzing the tax debts included in the actual overdue balance (52.37 billion euros), it is found that the largest percentage (47.23%) concerns VAT, as the debts reach 24.74 billion euros. This is followed by income tax with a percentage of 42.17%, while property taxes record a low percentage of 5.33% since they include debts amounting to 2.79 billion euros.
Concentration
Examining the distribution of debtors and the total overdue balance, it is found that almost all debts (96.57%) stem from the category above 10,000 euros. More specifically, in the debt range above 1 million euros, 75.53% of the total overdue balance is concentrated and only 0.24% of debtors.
By contrast, 90.40% of debtors are concentrated in debts up to 10,000 euros, with their total overdue balance reaching 3.43% of total debts.
It is worth noting the different participation of natural persons and legal entities in shaping the total overdue part. Specifically, the debts of natural persons make up 38% of the total, reaching 43.53 billion euros, while the debts of legal entities amount to 71.04 billion euros, an amount corresponding to 62% of the total.
Analyzing the debt data of natural persons and legal entities by debt range, it is found that in the low debt categories almost all of the overdue debt comes from natural persons. Indicative is that 98.67% of debts below 50 euros and 88.31% of debts below 10,000 euros stem from natural persons.
Accordingly, the number of natural persons who owe less than 50 euros corresponds to 97.16% of the debtors in this debt category, while for debts of less than 10,000 euros the number of natural persons stood at the end of April 2026 at 3,502,552 individuals, constituting 91.12% of the total for this specific debt range.
On the contrary, as the amount of debts increases, the role of legal entities in shaping overdue debt is also strengthened. In particular, in the category of overdue part above 1 million euros, legal entities participate in the debts by 70.19%, with their overdue balance reaching 60.73 billion euros at the end of April 2026.
Accordingly, the number of legal entities that owe more than 1 million euros stood at 6,500, constituting 62.63% of the number of debtors in this debt range.
Settlements
Regarding debt settlement, it is noted that only 6.83% of the actual overdue debt is in settlement, a percentage corresponding to 5.39 billion euros.
The highest percentage of total settled debts (18.65%) is found in the range from 10,001 to 100,000 euros, while within this range the percentage of settled debts reaches 19.82% for amounts from 20,001 to 50,000 euros. However, the percentages differ between natural persons and legal entities.
Specifically, the highest percentage of settled debts of natural persons is found between 500 and 10,000 euros (17.05%) and reaches 19.87% for amounts from 2,000 to 3,000 euros.
By contrast, legal entities settle at a higher percentage (27.09%) debts that belong to the range from 10,001 to 100,000 euros, while this percentage reaches 29.27% in the category from 10,001 to 20,000 euros. Low debt settlement percentages are found both in low debt amounts (especially below 500 euros), and in high debt amounts (above 50,000 euros for natural persons and above 300,000 euros for legal entities).
State debts
On the other hand, the State’s overdue obligations to private individuals recorded a small decrease of 255 million euros last April, compared with the corresponding month of 2025.
More specifically, overdue debts decreased by 232 million euros, reaching 2.920 billion euros, and pending tax refunds decreased by 23 million euros, reaching 737 million euros.
However, compared with December 2025, the State’s total overdue obligations increased by 358 million euros. More specifically, overdue debts increased by 343 million euros and pending tax refunds increased by 15 million euros.