Are these Greece tax figures official advice?

No. They are indicative estimates for the 2026 tax year, based on published rates and the simplifying assumptions listed with each result. Confirm your situation with a qualified local tax adviser.

Freelancer taxes

Freelancer tax in Greece (2026)

How freelancers are taxed in Greece for the 2026 tax year, built from the same data as the calculator. Every figure below comes with its assumptions and sources: treat them as indicative, not advice.

Updated for the 2026 tax year · reviewed Oct 1, 2026

How freelancer tax works in Greece in 2026

In Greece, freelancers usually register as ελεύθερος επαγγελματίας (self-employed / sole proprietor). For tax year 2026, business profits follow the progressive 9–44% scale (Law 5246/2025), after deducting fixed e-ΕΦΚΑ (e-EFKA) category contributions. When declared profit is low, τεκμαρτό εισόδημα (presumptive minimum taxable income) can raise the tax base.

Τέλος επιτηδεύματος (business levy) is abolished for natural persons, and προκαταβολή φόρου (advance tax) is a prepayment rather than an extra charge in this model. Qualifying relocators under art. 5Γ ΚΦΕ (Income Tax Code art. 5C) can exempt 50% of Greek business income from income tax for seven years, while e-ΕΦΚΑ is still paid in full. Compare both regimes with the same gross income below.

Key figures from the calculator model

Income tax: 2026 business-activity scale 9/20/26/34/39/44% (Law 5246/2025; MinFin guide); adult over 30, no dependent children; youth/child reduced rates not modelled
The employment/pension tax reduction (€777+) does not apply to business profits
e-EFKA: category 1 monthly €250.77 + €10 ΟΑΕΔ = €260.77 (circular 6/2026), annualised; higher categories 2–6 not modelled
Year 1–2 of activity: special new-freelancer category €150.46 + €10 ΟΑΕΔ = €160.46/mo (available for up to 5 insurance years; years 3–5 not separately selectable)

Greece freelancer tax regimes

Illustrative calculation for €50,000 gross annual income.

Self-employed person, general regime (ελεύθερος επαγγελματίας)

Progressive income tax on business profits (9–44%), fixed e-EFKA category contributions, and a presumptive minimum taxable income (τεκμαρτό).

Social security (e-ΕΦΚΑ)	€3,129
Income tax (business scale)	€11,580
Total tax & contributions	€14,709
Effective rate	29.4%
Net income	€35,291

Assumptions

Income tax: 2026 business-activity scale 9/20/26/34/39/44% (Law 5246/2025; MinFin guide); adult over 30, no dependent children; youth/child reduced rates not modelled
The employment/pension tax reduction (€777+) does not apply to business profits
e-EFKA: category 1 monthly €250.77 + €10 ΟΑΕΔ = €260.77 (circular 6/2026), annualised; higher categories 2–6 not modelled
Year 1–2 of activity: special new-freelancer category €150.46 + €10 ΟΑΕΔ = €160.46/mo (available for up to 5 insurance years; years 3–5 not separately selectable)
e-EFKA contributions are deducted from gross business income before tax (ΚΦΕ arts. 22–23); assumed paid in the tax year
Presumptive minimum (τεκμαρτό, art. 28A ΚΦΕ): €920 × 14 = €12,880 for tax year 2026 (min wage YA 8934/2026). Taxable income = max(declared profit after e-EFKA, presumptive)
Year 1–2: presumptive exempt (first-three-years rule). Established: full €12,880. Year-4 (1/3) and year-5 (2/3) reductions, 10% seniority uplifts after year 6, payroll 10% and ΚΑΔ turnover 5% add-ons are not modelled
Τέλος επιτηδεύματος abolished for natural persons from tax year 2024 (Law 5162/2024 art. 3): €0 in this model
Προκαταβολή φόρου (advance tax) is a prepayment of income tax, not an extra charge: not modelled as tax
No other business expenses modelled unless the user enters annual expenses; VAT ignored
Effective rate is total tax and contributions over gross revenue

Sources

Who it's for

Registered sole proprietor / freelancers (ελεύθερος επαγγελματίας / ατομική επιχείρηση) taxed on Greek business profits
Subject to e-EFKA non-salaried insurance categories and the art. 28A presumptive minimum where applicable
Natural persons: τέλος επιτηδεύματος no longer due (Law 5162/2024)

Illustrative calculation for €50,000 gross annual income.

Incentive for new tax residents (άρθρο 5Γ ν. 4172/2013, 50% income exemption)

For qualifying new tax residents: 50% of Greek business income exempt from income tax for 7 years; e-EFKA still paid in full.

Conditional

Requires Greek tax residency and the art. 5Γ relocation relief.

Social security (e-ΕΦΚΑ)	€3,129
Income tax (art. 5Γ, 50% exempt)	€3,793
Total tax & contributions	€6,922
Effective rate	13.8%
Net income	€43,078

Assumptions

Art. 5Γ ΚΦΕ: 50% of Greek employment and/or sole-proprietor business income exempt from income tax for seven consecutive tax years (AADE FAQ / incentive guide)
Eligibility (not checked by the calculator): transfer tax residence to Greece; not Greek tax-resident in 5 of the previous 6 years; from EU/EEA or a cooperating state; begin eligible Greek employment or ατομική επιχειρηματική δραστηριότητα; apply via myAADE
e-EFKA is paid in full (same category rules as gr-freelancer); the 50% exemption applies only to income tax
Income tax: same 2026 business scale on 50% of (max(profit after e-EFKA, presumptive floor)); youth/child rate cuts and the employment tax reduction are not modelled
e-EFKA: category 1 €260.77/mo established; special category €160.46/mo in years 1–2 of activity
Presumptive minimum same as gr-freelancer (€12,880 established; exempt in years 1–2)
Τέλος επιτηδεύματος €0 for natural persons; προκαταβολή φόρου not modelled as tax
Effective rate is total tax and contributions over gross revenue

Sources

Who it's for

Natural persons transferring tax residence to Greece who were not Greek tax-resident in five of the previous six years
Must begin Greek employment and/or sole-proprietor business activity (ατομική επιχειρηματική δραστηριότητα) and apply via myAADE (art. 5Γ ΚΦΕ)
Incentive lasts up to seven tax years; cessation of Greek activity for >12 months ends the regime

What rate do I need in Greece?

Enter a target take-home and see the gross, day and hourly rate for Greece freelancer regimes.

Calculate my rate in Greece

Compare across countries

See how Greece compares with other European countries on the same income.

Compare Greece with other countries

Compare all 17 countries

Net take-home and effective rates for every modelled regime at €30k, €60k and €100k.

Compare all 17 countries

Frequently asked questions

How much tax does a freelancer pay in Greece in 2026?: It depends on the regime. For the main path modelled here: Progressive income tax on business profits (9–44%), fixed e-EFKA category contributions, and a presumptive minimum taxable income (τεκμαρτό). Adjust income in the calculator for a personalised 2026 estimate. Figures are indicative, not advice.
How does Self-employed person, general regime (ελεύθερος επαγγελματίας) work for freelancers in Greece in 2026?: Progressive income tax on business profits (9–44%), fixed e-EFKA category contributions, and a presumptive minimum taxable income (τεκμαρτό).
How does Incentive for new tax residents (άρθρο 5Γ ν. 4172/2013, 50% income exemption) work for freelancers in Greece in 2026?: For qualifying new tax residents: 50% of Greek business income exempt from income tax for 7 years; e-EFKA still paid in full.
Are these Greece tax figures official advice?: No. They are indicative estimates for the 2026 tax year, based on published rates and the simplifying assumptions listed with each result. Confirm your situation with a qualified local tax adviser.

Other countries

This is an indicative calculator for information only, not tax advice. It models the main freelancer regime(s) with the simplifications listed above and uses dated ECB/NBU exchange rates. Verify with a local accountant before making decisions.