Presumed minimum income 2026
The presumed income is the minimum the state assumes you earn as a professional — and you are taxed on it if it is higher than your actual profit.
Last updated: July 2026
It was introduced by Law 5073/2023 to curb artificially low declared profits. You are taxed on the higher of actual net profit and the presumed income.
How the base is calculated
The base is tied to the minimum wage. For 2026 the minimum wage is €920 (from 1/4/2026), so the annual base is €920 × 14 = €12,880. Reductions or uplifts then apply depending on years of activity.
| 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 |
50% reduction
The presumed income is halved for: disability 67–79%; residents of islands with fewer than 3,100 inhabitants; single-parent families with minor children; parents of a dependent child with disability of at least 67%.
Uplifts (turnover & payroll)
The presumed income can rise further: by 10% of annual payroll cost (capped at €15,000) and by 5% of turnover exceeding the sector (KAD) average. The total is capped at €30,000. These uplifts are not computed automatically — you can enter them manually in the calculator.
FAQ
Who is exempt from the presumed income?
New professionals are fully exempt for their first 3 years. In year 4 it is reduced by 2/3 and in year 5 by 1/3; from year 6 the full amount applies.
Can I contest the presumed income?
Yes. You can contest it via an AADE audit/questionnaire, proving your actual income was lower for specific reasons (e.g. illness, military service).
Indicative guide — not legal or tax advice. Sources & method: /en/methodology.