Ir al contenido
SettleMetric

GRNormas oficiales, modeladas

Impuestos del autónomo en Greece (2026).

Un autónomo que gana 60.000 € al año en Greece se queda entre 41.466 EUR y 51.884 EUR según el régimen; la mejor opción es «New tax resident — 50% income-tax exemption (Article 5C) + EFKA», con una carga efectiva del 13.5%. Abajo, 3 regímenes, cada uno calculado a partir de las normas oficiales.

Verificado

3 regímenes · 4 registros de fuentes · cada resultado sigue las normas publicadas del régimen

GR · 2026

01

Con 60 000 € al año

Una vista comparable de todos los regímenes a los que se puede acceder, antes de las normas completas.

  1. 01New tax resident — 50% income-tax exemption (Article 5C) + EFKAMejor resultado con estos ingresosIngreso neto51.884 EURCarga efectiva13.5%
  2. 02IKE (private company) — 22% corporate tax + 5% dividendIngreso neto44.460 EURCarga efectiva25.9%
  3. 03Freelancer (ελεύθερος επαγγελματίας) — progressive income tax + EFKA classIngreso neto41.466 EURCarga efectiva30.9%

Perfil de referencia: autónomo · 60 000 € de ingresos brutos anuales · sin gastos deducibles · residencia fiscal el año completo.

Normas completas

Por dentro de cada régimen fiscal

01activoAutónomo

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

Carga efectiva con 60 000 €

13.5%

Lo que pagas

  • 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 (una deducción que reduce la base imponible, no un pago)
  • 03
    Income tax (2026 scale, on the remaining 50%)

    Escala progresiva · base: beneficio anual

    beneficio anual · EURTipo
    ≤ 10.0009%
    10.000–20.00020%
    20.000–30.00026%
    beneficio anual · EURTipo
    30.000–40.00034%
    40.000–60.00039%
    > 60.00044%

Requisitos de acceso

  • Actividades: it-services, consulting, liberal-professions
  • Exige residencia fiscal
  • Limitado a los primeros 7 años
  • 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.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR25.394 EUR15.4%
60.000 EUR51.884 EUR13.5%
120.000 EUR100.880 EUR15.9%

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

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.

02activoSociedad

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

Carga efectiva con 60 000 €

25.9%

Lo que pagas

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

Requisitos de acceso

  • Actividades: it-services, consulting, most-activities
  • Exige residencia fiscal
  • 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.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR22.230 EUR25.9%
60.000 EUR44.460 EUR25.9%
120.000 EUR88.920 EUR25.9%

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

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.

03activoAutónomo

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

Carga efectiva con 60 000 €

30.9%

Lo que pagas

  • EFKA social insurance (self-employed, Class 1: pension + health) — fixed 250.53 per month (deductible from profit)
  • 02
    Income tax (2026 scale, Law 5246/2025)

    Escala progresiva · base: beneficio anual

    beneficio anual · EURTipo
    ≤ 10.0009%
    10.000–20.00020%
    20.000–30.00026%
    beneficio anual · EURTipo
    30.000–40.00034%
    40.000–60.00039%
    > 60.00044%

Requisitos de acceso

  • Actividades: it-services, consulting, liberal-professions
  • Exige residencia fiscal
  • 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.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR22.275 EUR25.7%
60.000 EUR41.466 EUR30.9%
120.000 EUR75.216 EUR37.3%

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

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.

02

Prueba con tus propias cifras

Cambia ingresos, moneda y gastos para recalcular todos los regímenes activos de Greece.

calculadora completa
  1. 1 New tax resident — 50% income-tax exemption (Article 5C) + EFKA
    51.884 EURneto/año
    13.5 % de carga
  2. 2 IKE (private company) — 22% corporate tax + 5% dividend
    44.460 EURneto/año
    25.9 % de carga
  3. 3 Freelancer (ελεύθερος επαγγελματίας) — progressive income tax + EFKA class
    41.466 EURneto/año
    30.9 % de carga