As Greece approaches the tax declaration deadline for 2026, employees and pensioners are urged to be aware that numerous specific categories of income acquired in 2025 are tax-exempt. The existing tax legislation establishes a framework of exemptions that encompass a variety of benefits, compensations, and allowances that should not be included in the calculation of taxable income.

Among the exempt benefits from employment income, the article lists several key items. These include reimbursements for lodging and meal expenses that have been paid exclusively for the employer's business activities, as well as compensation for travel expenses incurred for professional reasons. Notably, this also covers reimbursements related to the cost of electricity for charging either personal or corporate vehicles that are low-emission, provided they meet specific CO2 standards.

Understanding these exemptions is critical for taxpayers as they prepare their financial statements for the upcoming year. Those involved in business operations or employment should take careful note of which allowances are applicable to ensure compliance and maximize their tax efficiency as the legal landscape surrounding taxation evolves in Greece.