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Freelancer taxes in Greece (2026)

A freelancer earning €60,000 a year in Greece keeps between 41,466 EUR and 51,884 EUR depending on the scheme — the best option is "New tax resident — 50% income-tax exemption (Article 5C) + EFKA" at an effective burden of 13.5%. 3 schemes below, each computed from official rules.

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Tax schemes

Freelancer (ελεύθερος επαγγελματίας) — progressive income tax + EFKA class

activeSole proprietor

What you pay

  • EFKA social insurance (self-employed, Class 1: pension + health) — fixed 250.53 per month (deductible from profit)
  • Income tax (2026 scale, Law 5246/2025) — progressive on profit: 9% up to 10,000, 20% up to 20,000, 26% up to 30,000, 34% up to 40,000, 39% up to 60,000, 44% above

Eligibility

  • Activities: it-services, consulting, liberal-professions
  • Requires tax residency
  • The standard route for a self-employed professional: net business income is taxed on the progressive scale (9–44%, reformed down for 2026 under Law 5246/2025), and EFKA social insurance is paid as a fixed monthly class (six classes; the minimum Class 1 is €250.53/month in 2026, covering main pension + health), deductible from taxable income. The trade tax (τέλος επιτηδεύματος) is abolished. A presumptive minimum income applies only if you declare less than a minimum-wage-based floor — irrelevant at €60k.

Net income examples

Gross/yearNet/yearBurden
30,000 EUR22,275 EUR25.7%
60,000 EUR41,466 EUR30.9%
120,000 EUR75,216 EUR37.3%

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.

EFKA is modeled at the minimum Class 1 (€250.53/month, 2026, +2.5% on 2025); the six classes let a freelancer choose higher contributions for a higher pension. New professionals get reduced contributions in their first years (not modeled). Actual business expenses reduce the taxable base (examples assume none). The presumptive minimum net income (τεκμαρτό, up to €50,000, based on the minimum wage + years in business + payroll) only raises the base if you declare less than it — it does not bite at €60k. NOT modeled: mandatory supplementary/lump-sum insurance for certain regulated professions, and DTA relief.

New tax resident — 50% income-tax exemption (Article 5C) + EFKA

activeSole proprietor

What you pay

  • EFKA social insurance (self-employed, Class 1: pension + health) — fixed 250.53 per month (deductible from profit)
  • 50% new-resident exemption (Article 5C) — 50% of profit (a deduction that lowers the tax base, not a payment)
  • Income tax (2026 scale, on the remaining 50%) — progressive on profit: 9% up to 10,000, 20% up to 20,000, 26% up to 30,000, 34% up to 40,000, 39% up to 60,000, 44% above

Eligibility

  • Activities: it-services, consulting, liberal-professions
  • Requires tax residency
  • Limited to first 7 years
  • For someone transferring their tax residence TO Greece who was NOT a Greek tax resident in 5 of the previous 6 years and commits to stay ≥2 years: 50% of Greek-source employment OR business income is exempt from income tax for 7 years (Article 5C). EFKA is still paid in full. Ideal for a relocating remote worker/freelancer — it roughly halves the income tax for the first seven years.

Net income examples

Gross/yearNet/yearBurden
30,000 EUR25,394 EUR15.4%
60,000 EUR51,884 EUR13.5%
120,000 EUR100,880 EUR15.9%

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.

Article 5C halves the income tax (50% of income exempt) for 7 years for qualifying new residents; EFKA is unaffected. Requires prior non-residence (5 of last 6 years) and a genuine relocation. Combined with Greece's digital-nomad visa this is one of the most attractive EU relocation deals for a mid-income freelancer, but it is time-limited — after year 7 the standard scheme (gr-freelancer-standard) applies. Same modeling caveats as the standard scheme.

IKE (private company) — 22% corporate tax + 5% dividend

activeCompany

What you pay

  • Corporate income tax (22%) — 22% of profit
  • Dividend withholding tax (5%) — 5% of profit

Eligibility

  • Activities: it-services, consulting, most-activities
  • Requires tax residency
  • Company route: an IKE (private capital company) pays 22% corporate income tax on profit, then 5% withholding when profit is distributed as a dividend. Modeled as the full chain assuming all profit is distributed and no salary is drawn. grossAnnual = company profit before tax.

Net income examples

Gross/yearNet/yearBurden
30,000 EUR22,230 EUR25.9%
60,000 EUR44,460 EUR25.9%
120,000 EUR88,920 EUR25.9%

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.

22% corporate tax then 5% dividend give ≈25.9% on distributed profit. NOT modeled: the owner-manager's compulsory EFKA contributions (a manager of an IKE self-insures), accounting costs, and any salary-vs-dividend optimization. For a mid-income freelancer the self-employed routes are usually simpler; the company becomes attractive at higher incomes or with reinvested profit.

Try your own numbers

Same engine, your income. For a cross-country comparison use the full calculator.

  1. 1 New tax resident — 50% income-tax exemption (Article 5C) + EFKA
    51,884 EURnet/year
    13.5% burden
  2. 2 IKE (private company) — 22% corporate tax + 5% dividend
    44,460 EURnet/year
    25.9% burden
  3. 3 Freelancer (ελεύθερος επαγγελματίας) — progressive income tax + EFKA class
    41,466 EURnet/year
    30.9% burden