Methodology & Sources
Here we explain how our tool calculates a freelancer's tax and which official sources we rely on.
Last updated: July 2026
How the calculation works
- Net profit = gross revenue − deductible expenses.
- Income tax: 2026 progressive scale on taxable income.
- Presumed minimum income: you are taxed on the higher of actual profit and the presumed income (new professionals are exempt for the first 3 years).
- EFKA contributions: per insurance category (monthly amount × 12).
- Trade fee: €0 for freelancers (abolished).
The under-30 tax cuts are not applied here — and correctly so.
The zero rate for those under 25, the reduced rate for 26–30, and the per-dependent-child reductions
apply only to employment, pension and individual farming income —
not to individual (non-farming) business activity (freelancers).
2026 income tax scale
| Income | 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% |
EFKA contributions for the self-employed 2026
Total monthly amount per insurance category (main pension + healthcare + €10 OAED), per circular 6/2026 (2.5% increase).
| Category | €/month | €/year |
|---|---|---|
| Special / New (first 5 years) | 160.46 | 1,925.52 |
| 1st category | 260.77 | 3,129.24 |
| 2nd category | 310.93 | 3,731.16 |
| 3rd category | 370.63 | 4,447.56 |
| 4th category | 443.47 | 5,321.64 |
| 5th category | 529.45 | 6,353.40 |
| 6th category | 685.87 | 8,230.44 |
Presumed minimum income 2026 by years of activity
Base = annual 2026 minimum wage: €920 × 14 = €12,880. The first 3 years are exempt; year 4 is reduced by 2/3 and year 5 by 1/3; from year 7 it rises 10% per three-year period.
| Years of activity | Presumed income (€/yr) |
|---|---|
| Up to 3 years | Exempt |
| Year 4 (−2/3) | 4,293 |
| Year 5 (−1/3) | 8,587 |
| Year 6 (full) | 12,880 |
| 7–9 years (+10%) | 14,168 |
| 10–12 years (+20%) | 15,456 |
| 13+ years (+30%) | 16,744 |
Official sources
- Law 5246/2025 — new income tax scale (article 15 ITC), in force 1/1/2026.
- e-EFKA — Circular 6/2026: contributions for the non-salaried in 2026.
- Law 5073/2023 — presumed minimum income for freelancers.
- AADE / gov.gr — the tax return, myAADE.
Important — disclaimer
This is an indicative calculation and not accounting, legal or tax advice. The presumed
income also depends on further factors (turnover, payroll, salary comparison) not fully
computed here. For a binding result, consult an accountant.