How much income did Greeks declare to the tax authorities? The figures that stand out

The total income declared by Greek taxpayers in their 2025 tax returns reached €115.93 billion, an increase of nearly €10 billion compared with the previous year. At the same time, however, the overall tax bill also rose, with assessed taxes reaching €13.87 billion, up €1.6 billion, or 13%.

The figures, released on Wednesday (November 11) by the Independent Authority for Public Revenue (AADE), concern tax returns filed in 2025 for income earned in 2024. They paint a striking picture of income distribution in Greece: more than half of taxpayers report annual incomes of €10,000 or less, while just 1,233 declare earnings exceeding €900,000.

A closer analysis of the tax returns highlights the substantial gap between lower- and higher-income groups. Specifically, 52.11% of taxpayers, or 4.77 million individuals, declared annual incomes of up to €10,000. When those earning between €10,000 and €20,000 are included, the figure rises to 84.43%. In other words, nearly nine out of ten taxpayers report annual incomes below €20,000.

At the other end of the scale, taxpayers declaring incomes above €50,000 represent a very small proportion of the total, accounting for just 1.74%. The group reporting exceptionally high earnings is even smaller, with only 1,233 taxpayers declaring annual incomes exceeding €900,000.

The AADE figures refer to returns submitted in 2025 for income earned during 2024. Compared with income earned in 2023, the total amount declared increased by €9.9 billion, or 9.3%, from €106.08 billion to €115.93 billion.

The tax burden followed a similar upward trend. Taxes assessed on employees, pensioners, self-employed professionals, individuals earning income from assets, and farmers reached €13.87 billion, compared with €12.27 billion in the previous year’s returns.

Employees and Pensioners Shoulder the Largest Tax Burden

Employees account for the largest share of both total declared income and assessed taxes. They reported earnings of €48.1 billion and were assessed taxes amounting to €5.67 billion.

They were followed by self-employed professionals, whose assessed taxes totalled €3.74 billion. Meanwhile, pensioners declared income of €28.36 billion and faced tax liabilities of €2.49 billion.

Notably, approximately three out of four salaried employees and workers earning maritime income reported annual earnings of €20,000 or less.

Despite accounting for the largest share of total declared income, employees have a lower ratio of assessed tax to reported income. Pensioners, meanwhile, number more than two million taxpayers and account for approximately one-quarter of the country’s total declared income.

More Than 1.2 Million Taxpayers Taxed on Presumed Income

Another notable finding concerns Greece’s system of presumptive taxation, under which the tax authorities determine a minimum taxable income based on assets and living expenses.

Approximately 1.2 million taxpayers were taxed on the basis of presumed income, with the additional income calculated under this system totalling €3.88 billion.

Employees and pensioners accounted for the largest numbers of taxpayers affected by presumptive taxation. However, individuals earning income from assets recorded the highest overall increase in taxable income.

More specifically, the system affected 433,697 employees, 350,004 pensioners, 296,284 individuals earning income from assets, 69,814 self-employed professionals and 59,292 farmers.

In terms of additional taxable income generated through presumptive taxation, individuals earning income from assets ranked first, with €1.415 billion.

They were followed by employees, with €1.045 billion; pensioners, with €962.08 million; self-employed professionals, with €243.38 million; and farmers, with €215.94 million.

How the Final Tax Bill Was Calculated

After taking into account presumed income, declared losses and applicable deductions, total taxable income stood at approximately €119.5 billion, according to the detailed figures.

Specifically, €3.88 billion was added through presumptive taxation, while approximately €3 billion in losses and €401.42 million in deductions were subtracted.

At the same time, income subject to separate taxation and tax-exempt income each amounted to €15.42 billion.

The tax initially calculated under the progressive income tax scale reached €18.02 billion, but was reduced by approximately €4.37 billion through statutory tax credits and reductions.

Additional charges included €145.23 million in taxes on maritime income and €86.04 million in extra tax imposed on taxpayers who failed to meet the required threshold for electronic payment receipts.

Of the total assessed taxes, €9.65 billion had already been collected through withholding, reducing the amount remaining to be paid.

What Greek Households Declare, Based on Family Status

The breakdown of taxpayers by marital status and number of children also reveals notable differences in reported income.

Single taxpayers represent the largest category, numbering 4,309,781 and declaring a combined income of €45.19 billion. Their average income per tax return stands at approximately €10,486.

Couples without children number 1,334,439, with total declared income of €33.87 billion and an average of approximately €25,382 per tax return.

Meanwhile, families with one child account for 618,122 tax returns and report a combined income of €16.60 billion.

Families with two children number 512,261, with total declared income of €16.54 billion.

Families with three children number 100,732 and report combined income of €3.21 billion.

Finally, families with four or more children account for 22,542 tax returns, with total declared income of €514.35 million. Of these, 17,839 report having four children, with combined income of €431.32 million.