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Greece — Business: Annual Compliance

Greek companies file electronic corporate income tax returns by the last day of the sixth month after year-end, with prepayment of 80% of the current-year tax and books kept at least five years.

VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries – Greece corporate: tax administrationLast reviewed: 2026-10-26

Key facts

  • The tax period is a calendar year ending 30 June or 31 December and cannot exceed 12 months.
  • CIT returns for Greek SAs, LLCs and foreign branches are due by the last day of the sixth month after the tax year ends and must be filed electronically.
  • From 1 January 2021 an 80% prepayment of the current year's CIT is withheld at source; new companies get a 50% reduction for their first three years (the page describes the instalment count inconsistently).
  • Entities subject to bookkeeping must keep books and records for at least five years.
  • The general assessment period is five years from the end of the year in which the filing deadline lapsed, extending to ten years for unfiled returns.

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