GR Income Tax

Section 1 -- Quick reference

Quick reference table

Field	Value
Country	Greece (Ελληνική Δημοκρατία)
Tax type	Φόρος εισοδήματος (income tax on business activity)
Primary legislation	ΚΦΕ, N.4172/2013
Supporting legislation	N.4387/2016 (EFKA); N.4308/2014 (ΕΛΠ); N.5073/2023 (presumptive income); N.5246/2025 (2026 reform)
Tax authority	ΑΑΔΕ (Ανεξάρτητη Αρχή Δημοσίων Εσόδων)
Filing portal	TAXISnet / myAADE
Currency	EUR only
Return forms	E1 (income tax) + E3 (business income schedule)
Filing deadline	30 June of the following year
Tax payment	Up to 8 monthly instalments from 31 July
Prepayment (προκαταβολή)	55% of current tax (50% first 3 years)
EFKA contributions	6 categories, EUR 3,060--7,800/year
Τέλος επιτηδεύματος	ABOLISHED from 2025
Εισφορά αλληλεγγύης	ABOLISHED from 2023
Contributor	Open Accountants Community
Validated by	Pending -- requires Greek λογιστής-φοροτεχνικός sign-off
Validation date	Pending

Progressive tax brackets (self-employment, 2025)

Taxable income (EUR)	Rate	Cumulative at top
0--10,000	9%	EUR 900
10,001--20,000	22%	EUR 3,100
20,001--30,000	28%	EUR 5,900
30,001--40,000	36%	EUR 9,500
40,001+	44%	--

Age-based reductions

Age	Benefit
Under 25	0% on first EUR 20,000
26--30	9% on first EUR 20,000
31+	Standard rates above

EFKA contribution categories (2025)

Category	Monthly EUR	Annual EUR
1 (minimum)	~255	~3,060
2	~315	~3,780
3	~375	~4,500
4	~440	~5,280
5	~530	~6,360
6 (maximum)	~650	~7,800
Special (new, <5 years)	~156	~1,877

Conservative defaults

Ambiguity	Default
Unknown expense category	Not deductible
Unknown business-use proportion	0%
Cash payment above EUR 500	NOT deductible (mandatory electronic)
Unknown EFKA category	Category 1 (minimum)
Τεκμήρια vs actual	Use higher of deemed or actual income

Section 2 -- Required inputs and refusal catalogue

Required inputs

• Minimum viable inputs — bank statement for the tax year. Acceptable from: National Bank of Greece (Εθνική), Alpha Bank, Piraeus Bank (Τράπεζα Πειραιώς), Eurobank, Optima Bank, or fintech (Revolut, Wise).
• Recommended inputs — invoices (transmitted via myDATA), EFKA contribution statements, KAD code, prior year E1/E3.
• Ideal inputs — complete accounting records per ΕΛΠ, myDATA reconciliation, EFKA category confirmation.

Refusal catalogue

• R-GR-1 -- Legal entity (OE, EE, AE, EPE, IKE) — This skill covers freelancers/sole proprietors only. Companies file corporate income tax. Please use a separate skill. (Trigger: client is a company.)
• R-GR-2 -- International income / shipping — International income and shipping are outside scope. Consult a λογιστής-φοροτεχνικός. (Trigger: foreign income or shipping activity.)
• R-GR-3 -- 2026 reformed rates applied to 2025 — The 2026 reform takes effect 1 January 2026. For tax year 2025, use the current rates in Section 1. (Trigger: client asks about N.5246/2025 changes.)

Section 3 -- Transaction pattern library (the lookup table)

3.1 Greek banks (fees and interest)

Greek banks (fees and interest)

Pattern	Treatment	Notes
ΕΘΝΙΚΗ ΤΡΑΠΕΖΑ, NATIONAL BANK OF GREECE, NBG	Bank charges: deductible	Monthly fees
ALPHA BANK, ΑΛΦΑ ΤΡΑΠΕΖΑ	Bank charges: deductible	Same
ΤΡΑΠΕΖΑ ΠΕΙΡΑΙΩΣ, PIRAEUS BANK	Bank charges: deductible	Same
EUROBANK, EUROBANK ERGASIAS	Bank charges: deductible	Same
OPTIMA BANK	Bank charges: deductible	Same
REVOLUT, WISE (fees)	Deductible	Fintech fees
ΤΟΚΟΙ, INTEREST (credit)	EXCLUDE from business income	Capital income
ΤΟΚΟΙ, INTEREST (debit)	Deductible if business loan	Personal: EXCLUDE
ΔΑΝΕΙΟ (loan principal)	EXCLUDE	Principal movement

3.2 Greek government and statutory bodies

Greek government and statutory bodies

Pattern	Treatment	Notes
ΑΑΔΕ, ΕΦΟΡΙΑ, ΔΟΥ	EXCLUDE	Tax payment
ΕΦΚΑ, EFKA	Deductible from taxable income	EFKA contributions are fully deductible
ΦΟΡΟΣ ΕΙΣΟΔΗΜΑΤΟΣ	EXCLUDE	Income tax payment
ΓΕΜΗ (General Commercial Registry)	Deductible	Registration fee
ΕΠΙΜΕΛΗΤΗΡΙΟ (Chamber of Commerce)	Deductible	Membership fee

3.3 Greek utilities and telecoms

Greek utilities and telecoms

Pattern	Treatment	Notes
ΔΕΗ (Public Power Corporation)	Deductible if business premises	Electricity; apportion if home
ΦΥΣΙΚΟ ΑΕΡΙΟ, ΔΕΠΑ	Deductible if business premises	Gas
COSMOTE, VODAFONE GR, WIND, NOVA	Deductible: business phone/internet	Mixed: apportion
FORTHNET, HOL	Deductible: business internet	Mixed: apportion
ΕΥΔΑΠ (water -- Athens)	Deductible if business premises	Water

3.4 SaaS and software -- international

SaaS and software -- international

Pattern	Treatment	Notes
GOOGLE, MICROSOFT, ADOBE, META	Deductible expense	EU reverse charge ΦΠΑ
GITHUB, OPENAI, ANTHROPIC	Deductible expense	Non-EU
SLACK, ZOOM, ATLASSIAN	Deductible expense	Check entity

3.5 Professional services (Greece)

Professional services (Greece)

Pattern	Treatment	Notes
ΛΟΓΙΣΤΗΣ, ΛΟΓΙΣΤΙΚΟ ΓΡΑΦΕΙΟ	Deductible	Accounting fees
ΔΙΚΗΓΟΡΟΣ, ΔΙΚΗΓΟΡΙΚΟ ΓΡΑΦΕΙΟ	Deductible if business	Legal fees
ΣΥΜΒΟΛΑΙΟΓΡΑΦΟΣ	Deductible if business	Notary fees
ΦΟΡΟΤΕΧΝΙΚΟΣ	Deductible	Tax advisory

3.6 Transport and travel

Transport and travel

Pattern	Treatment	Notes
ΟΣΕ, TRAINOSE, HELLENIC TRAIN	Deductible if business	Train
ΑΕΡΟΠΟΡΙΑ, AEGEAN, OLYMPIC AIR	Deductible if business travel	Flights
ΚΤΕΛ	Deductible if business	Intercity bus
OASA, METRO, STASY (Athens transport)	Deductible if business	Public transport
SHELL GR, BP GR, AVIN, EKO	Deductible: business vehicle portion	Fuel
UBER, BEAT, BOLT	Deductible if business	Ride services

3.7 Office and supplies

Office and supplies

Pattern	Treatment	Notes
PUBLIC, PLAISIO, KOTSOVOLOS	Capital if > EUR 1,500; else expense	IT/electronics
ΙΚΕΑ, IKEA GR	Capital or expense depending on value	Office items
ΕΛΤΑ (Hellenic Post)	Deductible	Postage

3.8 Food and entertainment

Food and entertainment

Pattern	Treatment	Notes
ΑΒ ΒΑΣΙΛΟΠΟΥΛΟΣ, ΣΚΛΑΒΕΝΙΤΗΣ, LIDL GR, ΜΑΣΟΥΤΗΣ	Default: NOT deductible	Personal provisioning
ΕΣΤΙΑΤΟΡΙΟ, RESTAURANT	Deductible if documented business purpose	But >50% personal element = blocked

3.9 Cash payment limit (critical)

Cash payment limit (critical)

Rule	Detail
All business expenses above EUR 500	MUST be paid electronically (bank transfer, card)
Cash payments above EUR 500	NOT deductible regardless of documentation

3.10 Internal transfers and exclusions

Internal transfers and exclusions

Pattern	Treatment	Notes
ΜΕΤΑΦΟΡΑ, OWN TRANSFER	EXCLUDE	Internal
ΑΝΑΛΗΨΗ, ATM	EXCLUDE (default: drawings)	Ask client
ΚΑΤΑΘΕΣΗ	EXCLUDE	Owner deposit

Section 4 -- Worked examples

Example 1 -- Standard freelancer, mid-range

Input: Consultant, age 35, net profit EUR 35,000 after expenses, EFKA Cat 1 (EUR 3,060). Computation: Taxable = EUR 31,940. Tax = EUR 900 + EUR 2,200 + EUR 2,800 + EUR 698 = EUR 6,598. Prepayment = 55% x EUR 6,598 = EUR 3,629. Year-1 total = EUR 10,227 + EFKA EUR 3,060.

Example 2 -- Young freelancer under 25

Input: Age 24, developer, net profit EUR 22,000, EFKA Special (EUR 1,877). Computation: Taxable = EUR 20,123. Under-25: 0% on first EUR 20,000. Tax = 28% x EUR 123 = EUR 34. Prepayment = 50% x EUR 34 = EUR 17. Total = EUR 51 + EFKA EUR 1,877.

Example 3 -- Presumptive income exceeds actual

Input: Athens freelancer, net profit EUR 6,000, no employees, min wage EUR 9,960. Computation: Deemed = EUR 9,960. Since EUR 9,960 > EUR 6,000, taxed on EUR 9,960 unless rebutted. Tax = 9% x EUR 9,960 = EUR 896.

Example 4 -- Cash expense disallowed

Input: Freelancer pays EUR 800 cash for equipment. Result: NOT deductible. Above EUR 500 cash limit. Must use electronic payment.

Section 5 -- Tier 1 rules (deterministic)

5.1 Tax rate brackets

• Tax rate brackets rule — Progressive 9%/22%/28%/36%/44%. Self-employed do NOT get the EUR 777 employment/pension tax reduction. Under-25: 0% on first EUR 20,000. Ages 26-30: 9% on first EUR 20,000. (ΚΦΕ Art. 29)

5.2 Prepayment (προκαταβολή)

• Prepayment rule — 55% of current year's tax. First 3 years: 50%. Offset against next year. Creates double burden in year 1. (Art. 69)

5.3 Abolished levies

• Abolished levies rule — Τέλος επιτηδεύματος: abolished from 2025. Εισφορά αλληλεγγύης: abolished from 2023. Do NOT include in any 2025 computation. (Various amendment acts)

5.4 Τεκμήρια (presumptive income)

• Presumptive income rule — Minimum = highest of: employee-equivalent (EUR 9,960), plus 10% of labour costs up to EUR 15,000, plus 5% of revenue above KAD average. Cap EUR 50,000. First 3 years: exempt. Municipality < 1,500: 50% reduction. Disability 67%+: exempt. (Art. 28A-28Γ)

5.5 Cash payment limit

• Cash payment limit rule — EUR 500 maximum for deductible cash payments. Above: must be electronic. Non-compliance = non-deductible. (ΚΦΕ Art. 23)

5.6 Depreciation

Depreciation rates (Art. 24)

Asset	Rate
Buildings	4%
Equipment	10%
Transport	16%
Computers	20%
Software	20%
Tools	33%
Assets under EUR 1,500	expense immediately

5.7 EFKA

• EFKA rule — 6 categories. Category choice locks in for calendar year. Selection by 31 January. New self-employed (<5 years): special reduced category. Fully deductible from taxable income. (N.4387/2016)

5.8 MyDATA

• MyDATA rule — All income/expense documents must be transmitted to myDATA. Real-time or by VAT deadline. B2B e-invoicing mandatory from 2026 (phased). (N.4308/2014)

Section 6 -- Tier 2 catalogue

6.1 Τεκμήρια rebuttal

Why: Deemed income may exceed actual. Default: Tax on higher amount. Question: "Can you provide evidence (bank statements, contracts) showing actual income is lower than deemed?"

6.2 EFKA category optimization

Why: Higher category = higher deduction but higher outlay. Default: Category 1 (minimum). Question: "Which EFKA category did you choose?"

6.3 Dual activity (employment + freelance)

Why: Income combined. EFKA parallel rules. Default: Flag for reviewer. Question: "Do you have employment income? Employer pays EFKA from that?"

6.4 Motor vehicle business proportion

Why: Only business portion deductible. Default: 0%. Question: "What proportion of vehicle use is business?"

6.5 Municipality population

Why: <1,500 inhabitants = 50% presumptive reduction. Default: Standard (no reduction). Question: "What is the population of your registered municipality?"

Section 7 -- Excel working paper template

Sheet "Transactions"

Columns: Date, Counterparty, Description, Amount (EUR), Category (Revenue/Expense/Depreciation/EFKA/EXCLUDE), Deductible amount, Payment method (Electronic/Cash), Default?, Question, Notes.

Sheet "Tax Computation"

Progressive bracket calculation. Τεκμήρια comparison. Prepayment. EFKA deduction.

Section 8 -- Bank statement reading guide

CSV formats. National Bank of Greece uses semicolons with DD/MM/YYYY. Alpha Bank uses CSV with various formats. Piraeus Bank uses semicolons. Common columns: Ημερομηνία (Date), Περιγραφή (Description), Ποσό (Amount), Υπόλοιπο (Balance).

Greek language variants. Common: μεταφορά (transfer), κατάθεση (deposit), ανάληψη (withdrawal), προμήθεια (commission), τόκοι (interest), τιμολόγιο (invoice), πληρωμή (payment), ενοίκιο (rent).

EFKA payments. Monthly to EFKA. Fully deductible from income.

Payment method tracking. Critical for EUR 500 cash rule. Card/transfer = deductible. Cash > EUR 500 = non-deductible.

Section 9 -- Onboarding fallback

9.1 Activity type

Inference: From counterparty mix. Fallback: "Freelancer or sole proprietorship? What is your KAD code?"

9.2 Years in business

Inference: Not inferable. Fallback: "How many years have you been self-employed? (Affects presumptive exemption and prepayment rate.)"

9.3 EFKA category

Inference: From EFKA payment amounts. Fallback: "Which EFKA category are you in?"

9.4 Age

Inference: Not inferable. Fallback: "What is your age? (Under 25 and 26-30 get reduced rates.)"

9.5 Municipality

Inference: From address. Fallback: "Where is your registered address? Population < 1,500?"

9.6 Employees

Inference: Salary outflows. Fallback: "Do you have employees? (Affects τεκμήρια.)"

Section 10 -- Reference material

Test suite

Test 1 -- Mid-range freelancer. EUR 35,000 profit, EFKA Cat 1. Tax EUR 6,598 + prepayment EUR 3,629 = EUR 10,227 + EFKA EUR 3,060. Test 2 -- High earner. EUR 80,000 profit, EFKA Cat 3. Tax EUR 25,120 + prepayment EUR 13,816. Test 3 -- Under 25. EUR 22,000, 0% on first EUR 20,000. Tax EUR 34. Test 4 -- New freelancer year 1. EUR 20,000, prepayment at 50%. Total EUR 3,641. Test 5 -- Presumptive > actual. EUR 6,000 actual, EUR 9,960 deemed. Tax on EUR 9,960. Test 6 -- Cash disallowed. EUR 2,000 cash purchase. Non-deductible. Test 7 -- Abolished levies. Remove τέλος (EUR 650) and solidarity surcharge.

Edge case registry

EC1 -- Presumptive exceeds actual. Tax on deemed unless rebutted. EC2 -- Year-1 double burden. Full tax + prepayment. EC3 -- Cash > EUR 500. Non-deductible. EC4 -- Under 25 exemption. 0% on first EUR 20,000. EC5 -- Small municipality. 50% presumptive reduction. EC6 -- EFKA category impact. Higher category = lower tax but higher outlay. EC7 -- Employment + freelance. Combined brackets. Parallel EFKA. EC8 -- Low-value assets. Under EUR 1,500 = expense immediately. EC9 -- Τέλος included. REMOVE -- abolished 2025. EC10 -- Solidarity surcharge. REMOVE -- abolished 2023.

Prohibitions

• NEVER apply employment/pension tax reduction (EUR 777) to self-employment
• NEVER include τέλος επιτηδεύματος in 2025+ computation
• NEVER include εισφορά αλληλεγγύης in 2023+ computation
• NEVER allow cash expenses above EUR 500 as deductible
• NEVER ignore τεκμήρια presumptive income check
• NEVER allow depreciation on assets under EUR 1,500
• NEVER present 55% prepayment as optional
• NEVER allow EFKA category change mid-year
• NEVER apply 2026 reformed rates to 2025 income
• NEVER present calculations as definitive

Sources

1. ΚΦΕ N.4172/2013
2. N.4387/2016 (EFKA)
3. N.4308/2014 (ΕΛΠ)
4. N.5073/2023 (presumptive income)
5. ΑΑΔΕ -- https://www.aade.gr

Disclaimer

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