Provisional tax and stamp duty return (provisional Payroll Tax return) (Law 2238/1994)

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Here, you can submit a provisional withholding tax return from the following categories:

  • Income from Commercial Companies
  • Income from Salaried Services
  • Income from freelance activity
  • Income from other activities



Pursuant to paragraph 2, Article 59 of Law 2238/94 as replaced by paragraph 5b of article 64 of Law 4170/2013, the withholding tax from salaried services will be submitted and paid on a monthly basis for the income paid as of September 1st, 2013.

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