Rent refund in November 2026: check your lease, E1 and IBAN

The November 2026 rent refund is not based on a new application that will open shortly before payment. For most tenants, the amount is calculated automatically from the information already filed with AADE for rent paid during 2025. This means that an error in the lease declaration, Form E1, the declared share of the rent or the IBAN may only come to light when it is already too late for a straightforward correction.

1. What exactly will be paid in November 2026

The scheme has been permanent since 2025 and provides an annual rent refund for a main residence and student accommodation. The 2026 payment concerns rent paid during 2025 and reported in the income tax return filed in 2026. It is credited as a single payment by the end of November to the IBAN registered with AADE.

No separate application is filed under the standard procedure. AADE cross-checks the tenant's income tax return, the Rental Information Declaration and the landlord's Form E2. The key issue, therefore, is not whether the taxpayer has "submitted an application", but whether all declarations consistently describe the same genuine tenancy.

2. Who is eligible

An eligible person is the tenant or subtenant of a main residence or student accommodation who meets the statutory criteria. If more than one tenant is named for the same home, the full refund does not automatically belong to one of them. It is calculated according to each person's declared share of the expense, as shown on Form E1 and the lease declaration.

For student accommodation used by a dependent child who is not required to file a separate tax return, the beneficiary is the person who pays the expense. If, however, a student aged up to 25 files a separate return, has personally rented the home and reports it as their main residence, eligibility is assessed under the main-residence rules on that student's return.

3. The income criteria for 2026

Law 5313/2026 raised the thresholds for refunds paid from 2026 onwards in respect of rent for 2025 and subsequent years. Income is assessed at family level and includes taxable and tax-exempt income, as well as actual and imputed amounts.

The previous thresholds of EUR 20,000, EUR 28,000 and EUR 31,000 applied under the original framework. Repeating them in guidance for the 2026 payment leads to the wrong conclusion and may discourage someone who is now eligible.

4. When the property-value criterion applies

For a main residence, the total value of the family's real estate, as stated in the ENFIA administrative assessment for the year of payment, must not exceed EUR 120,000 for a single person. The threshold rises by EUR 20,000 for a spouse or civil partner and for each additional dependent child.

No property-value criterion applies to student accommodation. The income criterion still applies, however, and the records must correctly identify the student accommodation, the person paying the rent and the link to the dependent child.

5. How the refund is calculated

The basic refund is one twelfth of the annual rent paid in the previous year and lawfully declared. For a main residence, the maximum is EUR 800, increased by EUR 50 for each dependent child. The maximum for each student residence is EUR 800. If more than one dependent child uses the same student residence, the refund is paid only once for that home.

For example, if the actual and declared rent for a main residence was EUR 650 per month throughout 2025, the annual amount is EUR 7,800 and one twelfth is EUR 650. If the tenancy lasted eight months at the same rent, the declared annual amount is EUR 5,200 and one twelfth is approximately EUR 433.33. The refund does not become a full month's rent when the tenancy did not cover the entire year.

Where there were consecutive tenancies during the same year, the eligible rent amounts are added together. An amount that was not paid must not be declared as rent, and the current rent must not be used in place of the actual amount paid in 2025.

6. The lease declaration and the 15 July deadline

For a tenancy to be taken into account, the relevant Rental Information Declaration must have been filed with AADE, either on time or late, by 15 July of the payment year. For the 2026 payment, the critical deadline was 15 July 2026.

It is not enough for the tenant to have a private agreement or a bank standing order. They must check that an electronic lease declaration exists, that the tax identification numbers, property, dates and amount match the actual tenancy, and that it has been accepted where acceptance is required. If the tenancy was amended, the reference number of the latest relevant declaration is sufficient for the calculation, but the sequence of amendments must remain consistent.

7. What must appear on Form E1

The lease declaration number must be entered in Table 6 of Form E1 for the main residence or for the home of a dependent child studying in Greece. The actual rent paid in the reference year must also appear there.

If the lease number is missing, it may be added through a late amended income tax return by the last working day of September in the payment year. An amended return is not a general-purpose "benefit correction" button. It must record truthful information and may have the consequences laid down in the Tax Procedure Code.

8. The IBAN is part of the process, not a formality

Payment is made to the account registered with AADE. The beneficiary should check the myAADE path "Registry & Communication > IBAN Account Declaration", or check the contact details and IBAN in the myAADEapp. The account must be active, and banking cross-checks must identify the beneficiary as an account holder or joint account holder.

A correct lease declaration does not cure an inactive or incorrect IBAN. Conversely, registering an IBAN does not correct the wrong rent amount on Form E1. The two checks must be carried out separately.

9. What happens when there is more than one tenant

For flat-sharing, a joint tenancy or a tenancy entered into by a couple, the refund follows each person's declared share of the expense. If two tenants each pay 50%, the records must reflect that arrangement. If only one tenant pays the full amount but the declarations show something different, AADE cannot infer the actual allocation.

Check who is named as a tenant, the amount each person reported on Form E1 and whether the bank records agree. Transferring the entire refund to one flatmate afterwards does not correct an inaccurate tax declaration.

10. Student accommodation requires a separate check

Student accommodation often involves three different people: the landlord, the dependent child living in the property and the parent paying the rent. The declarations must enable AADE to link those details correctly. Check the lease, Table 6 of Form E1, the child's tax identification number, the child's dependent status and the amount paid.

If two children use the same student home, the same rent does not generate two refunds. If there are two different student residences for different dependent children, each is assessed separately. A certificate of enrolment may be required under a special review procedure.

11. When a request through myAADE is required

The standard payment is automatic. There are, however, special cases in which the landlord is exempt from filing an electronic lease declaration, the declaration is submitted on paper, or the cross-check cannot be completed through the usual process. In those cases, the tenant uses the "My Requests" service to contact the competent AADE office.

Depending on the circumstances, the supporting documents include the valid paper lease or paper declaration, proof of payment of the annual rent and, for student accommodation, a certificate of enrolment. To have payment considered by the end of November, the documents must be submitted by 20 October. The administrative decision permits submission no later than 31 December, but this does not mean that a late submission will be credited on the original payment date.

12. I was not paid, or I received less: what should I check?

Before making any request, identify the reason:

1. Check whether the income criterion and, for a main residence, the property-value criterion are met.
2. Compare the lease number and details with the information shown on Form E1.
3. Check the declared annual amount, not only the monthly rent.
4. Confirm the declared share of the expense where there is more than one tenant.
5. Check that the IBAN is active and registered with AADE.
6. For student accommodation, confirm who qualifies as the beneficiary and whether the child is correctly listed as a dependent.

Decision A.1132/2025 allows a review request to be filed by 31 December, with the appropriate supporting documents, in certain cases involving non-payment for student accommodation or a discrepancy in the rent amount. Where the declared amount is higher than the amount recognised, bank evidence of payment and proof of the contractual agreement are required. The procedure does not cover fictitious or undeclared rent.

13. Who may receive a two-rent refund in the regions

Law 5313/2026 introduced a separate benefit under Article 70A for certain public-sector teachers and healthcare workers serving in regional areas. It does not apply to every public employee or to every worker who rents a home away from their permanent residence.

Eligible groups include permanent and substitute teachers in primary and secondary education, as well as members of Special Education Staff and Special Support Staff. They also include the medical, nursing and other healthcare categories listed in the law: among others, National Health System doctors and dentists, resident and auxiliary doctors, rural and personal doctors, staff of public healthcare and mental-health units, nursing and paramedical staff, and drivers and ambulance crews of the National Centre for Emergency Care (EKAV).

The home must be located within the region where the beneficiary served during the reference year. The Region of Attica is excluded, except for the Regional Unit of Islands, and the Thessaloniki Metropolitan Unit is also excluded. The scheme covers a main residence or, where the employee did not rent a main residence there, a secondary residence.

The special benefit is equal to two twelfths of the annual rent. If the same beneficiary already receives the standard Article 70 refund for a main residence, the additional special amount is limited to one twelfth, so that the total benefit corresponds to two rents rather than three. The combined annual cap under the two schemes is EUR 1,600, increased by EUR 100 for each dependent child.

The law provides for calculation without an application, based on the income tax return as finalised by the last working day of September and on employment information sent to AADE by the public administration. Because the law permits an implementing decision to specify details and exceptions, potential beneficiaries should check for any newer official guidance before payment.

14. Not all errors are the same

A legally correctable omission is different from declaring a fictitious or inflated rent. AADE may use any available information to verify whether an active tenancy existed and what amount was actually paid.

If inaccurate information results in an undue payment, the amount is recovered with interest from the date it was granted, and the beneficiary is excluded from the scheme for the next three years. The benefit is tax-free, non-transferable, protected from seizure and not set off against certified debts, but that protection does not extend to money paid when it was not due.

15. A practical checklist before November

1. Open the lease declaration and compare the tax identification numbers, property, dates, monthly rent and joint tenants.
2. Confirm that the lease declaration was filed by 15 July 2026.
3. Check the lease number and the total rent paid in 2025 in Table 6 of Form E1.
4. If the lease number is missing, consider filing a lawful amended return before the last working day of September.
5. For a joint tenancy, check that each person's declared share of the expense is correct.
6. For student accommodation, check the dependent child, the person who actually paid and the correct residence.
7. Register or confirm an active IBAN in myAADE.
8. Keep the lease, bank payment records and a certificate of enrolment where required.
9. If you may qualify under the special two-rent scheme, verify the exact profession, employing body and regional unit.
10. Do not treat deadlines from the first 2025 payment as rules for 2026.

16. Frequently asked questions

Is an application required for the standard refund?

Not in the ordinary case. The amount is calculated automatically from the declarations. A request is required only in the special cases covered by the administrative decision or to have a specific discrepancy reviewed.

What if I paid my rent in cash?

The refund is calculated from the declared information, but if the payment is disputed, the actual payment must be proved. A bank payment leaves a clearer record than an informal receipt or an oral agreement. The November 2026 payment is based on the actual rent paid in 2025 and the supporting evidence available for it.

I moved home during 2025. Do I lose the refund?

No, not merely because there were consecutive tenancies. Eligible amounts are added together, provided that the tenancies and amounts were declared correctly.

Can I receive a refund for both a main residence and student accommodation?

Yes. The framework covers both a main residence and student accommodation, with separate checks of the conditions and caps. A single student residence used by more than one dependent child does not generate multiple benefits.

Do I lose the refund if I owe money to AADE?

The benefit is tax-free, protected from seizure and not set off against certified debts. A correct, active IBAN is nevertheless required for the payment to be credited.

Do all public employees serving in the regions receive two rents?

No. The law names specific categories of teachers and healthcare personnel and imposes geographical and employment-related conditions. Public-employee status alone is not sufficient.

17. The safe conclusion

The rent refund is automatic only when the data are correct. The best time to check is not after the end of November, but before the July and September deadlines expire. The lease declaration, Form E1, the actual annual amount, the declared share of the expense and the IBAN must all describe the same transaction.

If the payment is missing or the amount is lower than expected, start with the specific cause and the supporting documents. Do not file amended returns at random and do not rely on last year's exceptional extensions. For a complex tenancy, student accommodation, a joint tax return or the special two-rent scheme, a review by an accountant or tax adviser before the deadline may prevent a far more difficult correction later.

Official sources

1. Housing Policy Portal: Rent refund.
2. Decision A.1132/2025: procedure, cross-checks and special rent-refund cases.
3. Law 5313/2026, Articles 3 and 4: new income thresholds and the special two-rent refund.
4. AADE Circular O.3029/2026: notification of the provisions of Law 5313/2026.
5. Decision A.1199/2025: special corrections applying only to the scheme's first year.
6. AADE announcement of 15 January 2026 on supplementary payments and first-year corrections.

The legal and tax review of the sources was completed on 23 August 2026.