Advance tax & trade fee 2026
Two charges that confuse new professionals: the advance tax (which still exists) and the trade fee (which has been abolished).
Last updated: July 2026
Advance tax = 55%
Together with the current year's tax, you prepay against next year's tax. For individuals (freelancers, sole proprietorships) the advance is 55% of income tax.
It is not an extra tax: it is offset against next year's tax. It simply moves cash flow earlier — which is why your first return stings more.
| Income tax | Advance 55% |
|---|---|
| €3,420 | €1,881 |
| €5,500 | €3,025 |
| €10,000 | €5,500 |
Trade fee = €0
The trade fee (telos epitidevmatos, which reached €325/year) has been abolished for freelancers and the self-employed. For 2026 you pay nothing.
FAQ
How large is the advance tax for freelancers?
55% of income tax. For the first year with business income it is reduced to 50%.
Is there still a trade fee?
No. The trade fee for freelancers and the self-employed has been abolished — €0 for 2026.
Indicative guide — not legal or tax advice. Sources & method: /en/methodology.