Relatively "fresh" are tax debts amounting to approximately €979.4 million, as it is estimated that these are current debts with a delay of less than one year. This amount corresponds to 29.5% of the total debts that must be paid immediately to the state and amount to €3.32 billion. They constitute the immediately due debt.
According to data from the Tax Department, 29.9% of tax debts, corresponding to €992.6 million, are in arrears of one to four years. The remaining 40% of the debts, which exceed €1.32 billion, concern debts dating back more than four years.
Debts increased
In detail, total tax debts until last December amounted to €4.64 billion, compared to €3.93 billion. in the corresponding period of 2024. In other words, an increase of approximately €710 million was recorded. The immediately due debt to the Tax Department, before the adoption of collection measures, amounted to €3.32 billion last year. This is the amount that must be collected immediately. At the end of December 2024, the corresponding amount was €2.29 billion.
The analysis of tax debts shows that, out of the total debt of €4.64 billion, an amount of €1.31 billion. It concerns taxes that are not immediately collectible. Therefore, if this amount, which is considered difficult to collect, is deducted, the immediately due debts amount to €3.32 billion.
Under tax collection measures €901.5 million.
Of the immediately due debt, tax debts amounting to €901.5 million are under collection measures. Specifically, for overdue tax debts amounting to €325.9 million. judicial measures have been taken, i.e. the debtors have been brought to justice. At the same time, debts amounting to €575.4 million are under collection measures, which include the registration of liens on real estate without a court order — known as a MEMO — and the seizure of money from bank accounts. The amount seized from bank accounts amounts to €263,000. Following the collection measures and the seizures of bank accounts, the debts that still need to be paid immediately amount to €2.42 billion.
Additional measures
As part of the tax reform, which has been implemented since January 1, the Tax Department has been equipped with additional tools. In addition to the registration of MEMOs and the seizure of money from bank accounts, for a few weeks now, the measure of sealing business premises for tax debts over €20 thousand, as well as for the non-issuance of receipts and invoices, has also been activated. From 2027, the measure will also apply in cases of non-submission of tax returns.
Through the collection measures implemented by the competent Department, overdue tax debts are collected and the efficiency of the tax authorities is enhanced. At the same time, the Department is proceeding with criminal prosecutions for failure to pay withheld taxes, such as Value Added Tax, Pay As You Earn (PAYE) and Special Contribution for Defense, as well as for non-submission of tax returns.
These procedures result either in the imposition of a penalty during the trial of the case and the settlement of repayment, or in an out-of-court settlement, in parallel with the debtor's compliance. Compliance may include filing returns or establishing a repayment schedule.
In addition, some debts have been included in the overdue debt settlement process. In some cases, however, the repayment plans agreed by the debtors have not yet been completed.
The debt analysis
According to data from the Tax Department, based on the debt analysis at the end of December 2025, the average age of immediately receivable debt increased to 80.3 months, i.e. 6.7 years, compared to 58.3 months at the end of 2024.
It is noted, however, that this indicator is not considered representative, as there are large amounts of uncollected tax debts that have been pending for many years and are considered by the Tax Department to be uncollectible.
