The deadline for the 3% tax discount expires today, June 15, for those who file tax return and pay the tax in a lump sum by July 31.
The 3% discount ends today; what applies starting tomorrow
The deadline for the second consecutive tax discount, which taxpayers can secure by submitting the E1 return by June 15 and pay the tax due in a single installment by July 31.
From June 16 through July 15, a date that coincides with the general deadline set by the AADE for this year’s returns, the discount is limited to 2%.
Please note that the tax can be paid either in a lump sum or in up to eight monthly installments, with the first to be paid by July 31, 2026, and the last by the end of February 2027.
At the same time, approximately 2 million households are being asked to complete the process within the next month, as the Ministry of National Economy and Finance and the AADE have made it clear that no extension will be granted.
To date, approximately 4.7 million E1 returns and 770,000 E3 forms have been submitted by professionals and farmers.
Amended returns: how are errors corrected?
Taxpayers have the option to correct any errors or omissions by submitting an amended return on the AADE’s online platform.
The amended return is submitted without penalties and is considered an initial return, provided it is filed by July 15, 2026.
The first step is to check the pre-cleared return that has been automatically submitted via the myAADE digital portal. Taxpayers can log in to the application using their personal codes TaxisNET, select their 2026 tax returns, and make corrections.
Through the application, they can add omitted information, correct numerical data, or fill in codes that affect the calculation of income tax, without requiring a new full submission of the return.
This year, the AADE finalized 889,036 pre-cleared returns, concerning 999,523 individuals, a figure up by approximately 20% compared to last year.
Retroactive 2024, what taxpayers need to watch out for
Special attention is required for the retroactive salary and pension adjustments for 2024, as the AADE has already activated the application for submitting the relevant amended returns.
The deadline for these declarations is December 31, 2026.
Retroactive amounts may appear on the 2026 income statement for 2025 income. However, they must be reported in the tax year to which they relate and not in the year in which they were paid, in order to avoid errors in the tax assessment.
