How Greek freelancers are taxed in 2026
A freelancer's tax is not a single figure: it combines income tax, EFKA contributions and — if actual profit is low — the presumed minimum income.
Last updated: July 2026
If you run a sole proprietorship or work on a "bloki" basis, your 2026 taxation rests on four building blocks.
1. Net profit = revenue − expenses
First comes net profit: gross revenue minus deductible business expenses. The EFKA contributions you pay are also deductible as an expense.
2. Income tax (new 2026 scale)
The progressive scale of article 15 of the Income Tax Code applies to taxable income, as in force from 1/1/2026 (Law 5246/2025):
| Bracket | Rate |
|---|---|
| €0 – 10,000 | 9% |
| €10,000 – 20,000 | 20% |
| €20,000 – 30,000 | 26% |
| €30,000 – 40,000 | 34% |
| €40,000 – 60,000 | 39% |
| over €60,000 | 44% |
Worked examples and a 2025 comparison in Tax brackets 2026.
3. Presumed minimum income
Even with low actual profit, you are taxed on the higher of actual profit and the presumed minimum income. New professionals are exempt for the first 3 years. See Presumed minimum income 2026.
4. EFKA contributions
As a non-salaried person you pick one of 6 insurance categories (or the special one for new professionals). Contributions are monthly and independent of tax: EFKA contributions 2026.
Example
A professional with 6+ years, €30,000 revenue, €8,000 expenses, 1st EFKA category:
| Net profit (30,000 − 8,000) | €22,000 |
| Income tax | €3,420 |
| EFKA contributions (1st cat. × 12) | €3,129.24 |
| Net take-home | €15,450.76 |
Indicative guide — not legal or tax advice. Sources & method: /en/methodology.