A massive imbalance between those who owe and those who actually pay is revealed in the latest report by the State Budget Office to Parliament. According to the data, just 0.25% of taxpayers – about 10,000 Tax IDs – are responsible for 76.3% of the total overdue tax debt. These are companies and individuals with debts exceeding €1 million each, with S.A. companies (A.E.) and Private Capital Companies (IKE) leading the list.

On the other hand, more than 4 million taxpayers have overdue debts, 90% of whom owe less than €10,000. Although they dominate in number, these small debts account for just 3.5% of the total, highlighting how the majority of taxpayers are pressured over minor amounts while the major debts remain largely uncollected.

As of July 2025, the total overdue tax debt reached €111.82 billion, up €4.56 billion from the previous year. Out of this, €26.35 billion has been deemed uncollectible, reducing the real collectible balance to €85.4 billion. However, only €27.3 billion is realistically considered collectible – i.e., capable of generating revenue.

Almost half of the real debt concerns VAT, totaling €24.9 billion, followed by income tax (41.7%), and property tax (just 5.3%). Individuals are responsible for €42.7 billion (38.2% of the total), while legal entities carry the greater burden, with €69.1 billion (61.8%).

S.A. companies owe €39.5 billion, 93% of which is in amounts over €1 million. Meanwhile, IKEs show the largest annual increase, with an additional €1.7 billion in debts and 12,767 new debtors in just one year. They are followed by Ltd. companies (EPE) with €13.4 billion, while General Partnerships (OE) have the largest number of debtor Tax IDs (over 200,000).

Despite the scale of the problem, only 3.87% of the real debt is in a repayment arrangement – about €3.3 billion. These arrangements mostly concern small amounts between €500 and €10,000, while willingness to settle drops sharply as the debt increases. For the largest debt categories, participation in settlements remains negligible.