The countdown has begun for taxpayers who want to claim the 3% on their income tax through this year’s tax return.

The deadline expires tomorrow Monday (6/15) while a key requirement is that the tax be paid in a single installment by July 31, 2026. Starting June 16, the discount is reduced to 2%.

According to the latest data from the AADE, by June 10, approximately 4.7 million E1 returns and more than 770,000 E3 returns had already been filed by professionals and farmers. Nevertheless, nearly 2 million taxpayers have not yet completed the process.

How tax deductions are calculated

This year’s schedule provides for three different deduction tiers for those who choose a lump-sum payment:

  • 4% discount for those who filed an initial return by May 15 and pay the tax by July 31.
  • 3% discount for returns filed from May 16 through June 15.
  • 2% discount for returns filed from June 16 through July 15.

The general deadline for filing returns is July 15, 2026.

The tax can be paid either in a lump sum or in up to eight monthly installments. The first installment must be paid by July 31, while the last one is due at the end of February 2027.

What the first tax assessments show

The data so far reflect increased charges but also a significant number of tax refunds.

Approximately 1 in 3 tax returns is a bill, with the average additional tax amounting to 1,785 euros. This means that those who qualify for the 3% discount save an average of approximately 53 euros.

For those who file their return after June 15, the average discount is limited to approximately 35 euros, while those who met the May deadline secured a benefit of up to 70 euros.

At the same time, approximately 31.7% of tax returns are credit returns, with an average tax refund of around 290 euros. The remaining 36% of tax returns show a zero balance.

Caution regarding retroactive and pre-filled returns

Particular attention is required in cases of retroactive income for 2024.

The AADE has already opened the platform at myAADE for amended returns concerning salaries and pensions from previous years. The deadline is December 31, 2026.

These amounts may appear in the 2025 income, but they must be reported in the tax year to which they pertain, not the year of payment.

A review is also required for pre-filled returns of employees and pensioners. In May, the AADE proceeded with the automatic submission of more than 889,000 pre-filled tax returns, covering nearly 1 million taxpayer identification numbers.

Although the process was automated, the taxpayer remains responsible for the accuracy of the information. In the event of errors or omissions, an amended return may be filed without penalty until July 15, 2026.