Estimate income tax (new 2026 scale), EFKA contributions and your net take-home — including the presumed minimum income and the exemptions for new professionals.
Deductible business expenses (excluding EFKA contributions).
Determines the presumed minimum income.
Leave empty for the automatic estimate. The presumed income can rise with turnover/payroll — if you know it, enter it here.
ℹ️ The under-30 tax cut (zero/reduced rate) does not apply to individual business income — only to employees, pensioners and farmers.
Indicative estimate — not legal or tax advice. Income tax scale per Law 5246/2025 (in force 1/1/2026); EFKA contributions per circular 6/2026. The presumed income and its turnover/payroll uplifts are indicative — confirm with an accountant. Updated: 2026.
Assumption: 1st EFKA category (€3,129.24/yr), 6+ years of activity.
| Net profit | Taxable | Tax | Net take-home |
|---|---|---|---|
| €10,000 | €12,880 | €1,476 | €5,394.76 |
| €15,000 | €15,000 | €1,900 | €9,970.76 |
| €20,000 | €20,000 | €2,900 | €13,970.76 |
| €30,000 | €30,000 | €5,500 | €21,370.76 |
| €40,000 | €40,000 | €8,900 | €27,970.76 |
| €50,000 | €50,000 | €12,800 | €34,070.76 |
At €10,000 the tax is computed on the presumed income (€12,880), as it exceeds the actual profit.
The 2026 progressive scale (9%–44%) applies to net profit (revenue − expenses). You are taxed on the higher of actual profit and the presumed income. EFKA contributions are paid separately each month.
A minimum income assumed for every professional, based on the minimum wage (€12,880 for 2026). New professionals are exempt for their first 3 years. More.
No. The zero/reduced rate for people under 30, and the per-child reductions, apply only to employment, pensions and farming income — not to individual business activity.
No. It has been abolished for freelancers and the self-employed — €0 for 2026.
55% of income tax, reduced to 50% for the first year with income. More.