Starting in September, rent refunds will begin to be credited to beneficiaries’ accounts, with a new decision signed by the political leadership of the Ministry of National Economy and Finance clarifying who will receive one month’s rent and who will receive two, when the payments will be made, and which deadlines must not be missed. On the one hand are tenants who are entitled to the annual refund of one month’s rent and are awaiting payment by the end of November, and on the other are teachers and healthcare workers in the regions who can receive a total refund equivalent to two months’ rent.

For the second category, time is already running short: until the last working day of August, the necessary corrections can be made to the E1 tax return for the retroactive benefit concerning rents paid in 2024, with the first payment scheduled to be made by September 25. This will be followed within the same year by the benefit for rents paid in 2025, while for the general rent refund, payment will be made by the end of November.

Corrections to the E1 tax return by August 31: The first date that teachers and healthcare workers need to pay attention to concerns specifically the retroactive benefit for rents paid in 2024. The rental information declaration number can be added to the E1 tax return through a late amended tax return until the last working day of August 2026. For the payment, rental declarations concerning leases that were active during 2024 and had been submitted by July 15, 2025, will be taken into account.

For subsequent payments, the rental information declaration must have been submitted to the Independent Authority for Public Revenue (AADE), either on time or late, by July 15 of the year in which the payment is made. The lease number must be entered in Table 6 of the E1 tax return for the previous year, whether it concerns a primary or secondary residence. If amendments have been made to the lease, it is sufficient for the number of the latest declaration to be entered, while there is also the possibility of adding it through a late amended tax return until the last working day of September of the payment year.

The refund is paid automatically, without an application: AADE calculates the benefit automatically based on the tenant’s income tax return. Specifically, for the retroactive payment concerning rents paid in 2024, the E1 tax return as it stands by the last working day of August 2026 will be taken into account.

By September 10, the General Secretariat of Public Administration of the Ministry of Interior will send AADE the details of employees who may receive the special benefit. For each beneficiary, the following will be transmitted: their tax identification number (AFM), their service, the Regional Unit or Regional Units in which they served, and the corresponding postal code.

In order to identify even those who served in an eligible area for only part of the year or who were transferred, personnel data will be checked at four points in time, on March 31, June 30, September 30 and December 31.

Who receives two months’ rent: In education, the beneficiaries include permanent and substitute teachers, as well as members of the Special Educational Staff and Special Auxiliary Staff, provided they served for at least some period during the year in public primary or secondary schools.

In healthcare, the measure covers National Health System (ESY) doctors and dentists, residents and auxiliary doctors, permanent rural doctors, doctors subject to mandatory service, non-mandatory doctors and doctors serving on a fixed-term basis, as well as hospital staff, staff at public Primary Healthcare units and Mental Health Units. It also includes doctors working in Local Health Teams, permanent and auxiliary nursing staff, auxiliary healthcare and paramedical personnel, as well as drivers and ambulance crews of the National Emergency Aid Centre (EKAB).

The measure concerns those serving in the regions. The Attica Region and the Metropolitan Unit of Thessaloniki are excluded. The Regional Unit of Islands is an exception to the exclusion of Attica and is covered by the benefit.

How the two months’ rent are calculated: The special benefit corresponds to two-twelfths of the total annual rent paid during the previous year. With a fixed monthly rent, this effectively means two months’ rent. For example, with a monthly rent of €500 and a 12-month lease, the annual amount is €6,000, and two-twelfths amount to €1,000.

The residence must be located in the Regional Unit where the beneficiary served, without requiring them to have worked there for the entire year. The benefit may also concern a secondary residence at the place of service. Thus, a teacher or healthcare worker may maintain their main family residence in another area and receive the benefit for the second home they rent in the area where they work.

If there were successive leases during the same year, or if the beneficiary served in more than one eligible Regional Unit, the calculation takes into account the total rent paid during the reference year for residences in the areas where they served, even if their service in each of those areas lasted only part of the year.

For those who are also entitled to the general annual rent refund, the special benefit is limited to one-twelfth of the annual rent. Together with the one month’s rent provided by the general refund, the beneficiary can therefore receive a total refund of up to two months’ rent.

The total amount of the two benefits cannot exceed €1,600 per year, with the ceiling increased by €100 for each dependent child.

First payment by September 25: The retroactive payment for teachers and healthcare workers concerns rents paid in 2024 and will be made by September 25, 2026. It will then be followed, within the same year, by the benefit concerning rents paid in 2025, with the standing rule providing for payment by the end of November.

The money is credited to the beneficiary’s declared IBAN through DIAS. If the bank transfer fails, AADE is notified so that the problem can be corrected and the amount included in a subsequent payment.

What happens if someone is left out: A special procedure is provided for cases in which there is no electronic lease. When the landlord is exempt from the obligation to file an electronic declaration, the tenant can use the “My Requests” (“Ta Aitimata mou”) application on myAADE to submit a copy of the handwritten lease agreement that was active during the previous year, along with proof of payment of the rent.

A similar procedure applies when the landlord submits the rental information declaration in handwritten form, as may happen in the case of a minor landlord. The beneficiary submits, through “My Requests,” a copy of the handwritten rental declaration together with proof of payment of the rent.

A correction is also possible if the beneficiary is left out because the information concerning the Regional Unit in which they served is missing or incorrect. In that case, they may provide the lease agreement, proof of payment and a certificate from their service confirming the location where they worked.

For payment to be made in these cases by the end of November, the supporting documents must have been submitted by October 20, while the final deadline for submission is December 31 of the payment year.

AADE’s cross-checks: The tax administration will electronically match the place of service with the rented residence, using electronic leases, the E1 and E2 tax returns of tenants and landlords, subletting information, declarations of unpaid rents and other available tax data.

For the calculation, the higher amount between the rent contractually agreed in the active electronic lease and the amount declared by the landlord in the E2 will be taken into account. If unpaid rents have been declared, the calculation will be based exclusively on the amount stated in the E2.

The benefit is tax-free, non-transferable and exempt from seizure, and it cannot be offset against debts to the tax authorities, the State, municipalities or social-security funds. If the audit establishes that inaccurate information in the tax return led to an improper payment, the amount will be assessed with interest from the date of payment, and the beneficiary will be excluded from the general rent refund for the following three years.

For all beneficiaries of the general rent refund, payment will be made by the end of November. The decision also incorporates the increased income thresholds already established by law: up to €25,000 for a single person, up to €35,000 for a married person or a party to a civil partnership, with an increase of €5,000 for each dependent child, and up to €39,000 for a single-parent family, with an additional €5,000 for each child beyond the first.

The new thresholds apply to the 2026 refunds and subsequent years for rents paid from 2025 onward.