Asked about Greek income tax for self-employed individuals (ελεύθερος επαγγελματίας).
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Cumulative tax at top of EUR 30,000 bracket
EUR 5,900KFE N.4172/2013 Art. 29
Income tax rate: EUR 0–10,000
9%KFE N.4172/2013 Art. 29
Income tax rate: EUR 10,001–20,000
22%KFE N.4172/2013 Art. 29
Income tax rate: EUR 20,001–30,000
28%KFE N.4172/2013 Art. 29
Income tax rate: EUR 30,001–40,000
36%KFE N.4172/2013 Art. 29
Income tax rate: EUR 40,001+
44%KFE N.4172/2013 Art. 29
Cumulative tax at top of EUR 10,000 bracket
EUR 900KFE N.4172/2013 Art. 29
Cumulative tax at top of EUR 20,000 bracket
EUR 3,100KFE N.4172/2013 Art. 29
Cumulative tax at top of EUR 40,000 bracket
EUR 9,500KFE N.4172/2013 Art. 29
Tax rate for under-25 on first EUR 20,000
0% on first EUR 20,000KFE N.4172/2013 Art. 29
Tax rate for ages 26–30 on first EUR 20,000
9% on first EUR 20,000KFE N.4172/2013 Art. 29
EFKA Category 1 (minimum) annual contribution
EUR 3,060/year (~EUR 255/month)N.4387/2016
EFKA Category 2 annual contribution
EUR 3,780/year (~EUR 315/month)N.4387/2016
EFKA Category 3 annual contribution
EUR 4,500/year (~EUR 375/month)N.4387/2016
EFKA Category 4 annual contribution
EUR 5,280/year (~EUR 440/month)N.4387/2016
EFKA Category 5 annual contribution
EUR 6,360/year (~EUR 530/month)N.4387/2016
EFKA Category 6 (maximum) annual contribution
EUR 7,800/year (~EUR 650/month)N.4387/2016
EFKA special category (new self-employed, <5 years) annual contribution
EUR 1,877/year (~EUR 156/month)N.4387/2016
Annual income tax return filing deadline
30 June of the following yearKFE N.4172/2013
Tax payment instalments allowed
Up to 8 monthly instalments from 31 JulyKFE N.4172/2013
Prepayment (prokatavolí) standard rate
55% of current year taxKFE N.4172/2013 Art. 69
Prepayment rate for first 3 years of business
50% of current year taxKFE N.4172/2013 Art. 69
Telos epitideuomatos (business levy) abolition date
Abolished from 2025 onwardsVarious amendment acts
Solidarity surcharge (eisphora allileggyis) abolition date
Abolished from 2023 onwardsVarious amendment acts
Maximum deductible cash payment per transaction
EUR 500 (above this amount must be electronic)KFE N.4172/2013 Art. 23
Depreciation rate: buildings
4%KFE N.4172/2013 Art. 24
Depreciation rate: equipment
10%KFE N.4172/2013 Art. 24
Depreciation rate: transport vehicles
16%KFE N.4172/2013 Art. 24
Depreciation rate: computers
20%KFE N.4172/2013 Art. 24
Depreciation rate: software
20%KFE N.4172/2013 Art. 24
Depreciation rate: tools
33%KFE N.4172/2013 Art. 24
Low-value asset immediate expensing threshold
Assets under EUR 1,500 expensed immediately (not depreciated)KFE N.4172/2013 Art. 24
Presumptive income minimum: employee-equivalent floor
EUR 9,960 (equivalent to minimum wage employment)N.5073/2023 Art. 28A-28G
Presumptive income add-on: 10% of labour costs
10% of labour costs up to EUR 15,000N.5073/2023 Art. 28A-28G
Presumptive income add-on: 5% of above-average revenue
5% of revenue above KAD sector averageN.5073/2023 Art. 28A-28G
Presumptive income maximum cap
EUR 50,000N.5073/2023 Art. 28A-28G
Presumptive income exemption: first 3 years of business
Exempt from presumptive income rules for first 3 yearsN.5073/2023 Art. 28A-28G
Presumptive income reduction: municipality < 1,500 population
50% reduction in presumptive incomeN.5073/2023 Art. 28A-28G
Presumptive income exemption: disability 67%+
Exempt if disability degree is 67% or aboveN.5073/2023 Art. 28A-28G
Income tax return form
E1 (income tax return)KFE N.4172/2013
Business income schedule form
E3 (business income schedule)KFE N.4172/2013
Filing portal name
TAXISnet / myAADEAADE
E-invoicing and document transmission portal
myDATA (mandatory for all income/expense documents)N.4308/2014
B2B e-invoicing mandatory date (phased)
Mandatory from 2026 (phased rollout)N.4308/2014
Greek tax authority name
AADE (Ανεξάρτητη Αρχή Δημοσίων Εσόδων — Independent Authority for Public Revenue)KFE N.4172/2013
Greek social insurance authority name
EFKA (Ενιαίος Φορέας Κοινωνικής Ασφάλισης — Unified Social Insurance Fund)N.4387/2016
EFKA category selection deadline
31 January of the tax year (locks in for full calendar year)N.4387/2016
EFKA contributions deductibility
Fully deductible from taxable incomeN.4387/2016
EFKA category change restriction
Category cannot be changed mid-year; selection locked from 31 JanuaryN.4387/2016
EFKA special reduced category eligibility
New self-employed with fewer than 5 years of activityN.4387/2016
Employment/pension tax reduction applicability to self-employed
EUR 777 employment/pension tax reduction does NOT apply to self-employed incomeKFE N.4172/2013 Art. 29
Primary income tax legislation
KFE (Κώδικας Φορολογίας Εισοδήματος) N.4172/2013
2026 reformed tax rate legislation
N.5246/2025 (2026 reform, takes effect 1 January 2026)
Accounting standards legislation (ELP)
N.4308/2014 (ΕΛΠ — Greek Accounting Standards)
EFKA contribution tax treatment
Deductible from taxable business incomeN.4387/2016
AADE/income tax payment treatment
EXCLUDE from business expenses (not deductible)KFE N.4172/2013
Capital vs immediate expense threshold for IT/office assets
Assets over EUR 1,500: capitalise and depreciate; under EUR 1,500: expense immediatelyKFE N.4172/2013 Art. 24
Default business use proportion for vehicles
0% (must be established by taxpayer)KFE N.4172/2013
VAT treatment for EU SaaS purchases
EU reverse charge VAT (ΦΠΑ) applies to Google, Microsoft, Adobe, Meta etc.
Credit interest from bank accounts tax treatment
EXCLUDE from business income (classified as capital income)
Loan principal repayment treatment
EXCLUDE (principal movements are not deductible expenses)
Example: Consultant age 35, EUR 35,000 profit, EFKA Cat 1
Taxable EUR 31,940; Tax EUR 6,598; Prepayment EUR 3,629; Year-1 total EUR 10,227 + EFKA EUR 3,060KFE N.4172/2013 Art. 29
Example: Age 24 developer, EUR 22,000 profit, EFKA Special
Taxable EUR 20,123; Under-25 0% on first EUR 20,000; Tax EUR 34; Total EUR 51 + EFKA EUR 1,877KFE N.4172/2013 Art. 29
Example: Athens freelancer, EUR 6,000 profit vs EUR 9,960 deemed income
Taxed on EUR 9,960 (deemed) since it exceeds actual EUR 6,000; Tax EUR 896N.5073/2023 Art. 28A-28G
Test: High earner EUR 80,000 profit, EFKA Cat 3
Tax EUR 25,120 + prepayment EUR 13,816KFE N.4172/2013 Art. 29
Test: New freelancer year 1, EUR 20,000 profit, prepayment at 50%
Total EUR 3,641 (50% prepayment rate applies)KFE N.4172/2013 Art. 69
Skill scope: entity type covered
Freelancers and sole proprietors only; companies (OE, EE, AE, EPE, IKE) are out of scopeKFE N.4172/2013
2026 reformed rates applicability to 2025 income
N.5246/2025 reformed rates take effect 1 January 2026; do not apply to 2025 incomeN.5246/2025
GEMI (General Commercial Registry) fee deductibility
Deductible as business expense
Chamber of Commerce (Epimelitirio) membership fee deductibility
Deductible as business expense
National Bank of Greece (NBG) CSV format
Semicolon-delimited, DD/MM/YYYY date format
Piraeus Bank CSV format
Semicolon-delimited
Acceptable bank statement sources
National Bank of Greece, Alpha Bank, Piraeus Bank, Eurobank, Optima Bank, Revolut, Wise
Prepayment offset rule
Prepayment offsets against the following year's tax liabilityKFE N.4172/2013 Art. 69
Year 1 double burden due to prepayment
In year 1: pay full current tax PLUS 50% prepayment for next year — creates double burdenKFE N.4172/2013 Art. 69
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
Internal transfers and exclusions
| Pattern | Treatment | Notes |
|---|---|---|
| ΜΕΤΑΦΟΡΑ, OWN TRANSFER | EXCLUDE | Internal |
| ΑΝΑΛΗΨΗ, ATM | EXCLUDE (default: drawings) | Ask client |
| ΚΑΤΑΘΕΣΗ | EXCLUDE | Owner deposit |
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.
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.
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.
Input: Freelancer pays EUR 800 cash for equipment. Result: NOT deductible. Above EUR 500 cash limit. Must use electronic payment.
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 |
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?"
Why: Higher category = higher deduction but higher outlay. Default: Category 1 (minimum). Question: "Which EFKA category did you choose?"
Why: Income combined. EFKA parallel rules. Default: Flag for reviewer. Question: "Do you have employment income? Employer pays EFKA from that?"
Why: Only business portion deductible. Default: 0%. Question: "What proportion of vehicle use is business?"
Why: <1,500 inhabitants = 50% presumptive reduction. Default: Standard (no reduction). Question: "What is the population of your registered municipality?"
Columns: Date, Counterparty, Description, Amount (EUR), Category (Revenue/Expense/Depreciation/EFKA/EXCLUDE), Deductible amount, Payment method (Electronic/Cash), Default?, Question, Notes.
Progressive bracket calculation. Τεκμήρια comparison. Prepayment. EFKA deduction.
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.
Inference: From counterparty mix. Fallback: "Freelancer or sole proprietorship? What is your KAD code?"
Inference: Not inferable. Fallback: "How many years have you been self-employed? (Affects presumptive exemption and prepayment rate.)"
Inference: From EFKA payment amounts. Fallback: "Which EFKA category are you in?"
Inference: Not inferable. Fallback: "What is your age? (Under 25 and 26-30 get reduced rates.)"
Inference: From address. Fallback: "Where is your registered address? Population < 1,500?"
Inference: Salary outflows. Fallback: "Do you have employees? (Affects τεκμήρια.)"
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.
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.
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a λογιστής-φοροτεχνικός or equivalent licensed practitioner in Greece) before filing or acting upon.
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