Freelancer Tax Calculator 2026
Calculate tax obligations for self-employed professionals in Greece, including income tax, EFKA contributions, and advance payments.
Your Details
Business expenses excluding EFKA contributions, which are deducted separately.
Age Group
Children
Amounts include the €10/month OAED unemployment contribution. Healthcare professionals may owe an additional €2/month.
Tax Breakdown
Income Tax by Bracket
Effective income tax rate on net business income: 0%
Freelancer Taxation
Freelancers in Greece are taxed using the same progressive brackets as employees (9% to 44%). Tax is calculated on net income: revenue minus business expenses and minus your EFKA contributions, which are deductible. An important obligation is the advance tax payment: 55% of the assessed tax, halved to 27.5% for the first year with business activity. Additionally, every freelancer pays EFKA social security contributions, with the category selected annually. Note: freelancers benefit from the reduced 2026 rates for children and young taxpayers, but not from the Article 16 salary tax credit.
Frequently Asked Questions
How much is the advance tax for freelancers?
The standard advance tax is 55% of the assessed tax. For the first year with business activity it is halved to 27.5%. The advance is offset against next year's tax.
How do I choose my EFKA category?
The choice is made once a year (by 31 January) and applies to the whole calendar year. For 2026, monthly contributions range from €160.46 (special category for new professionals) to €685.87 (category 6), including the €10 unemployment contribution.
Am I entitled to the children tax reduction?
Partially. The reduced 2026 bracket rates for children and young taxpayers also apply to business income, and this calculator applies them. What freelancers are not entitled to is the Article 16 salary tax credit (€777–€1,340), which only applies to employees, pensioners, and professional farmers.
Related Tools & Resources
Disclaimer: This calculator gives estimates based on 2026 Greek tax law. Actual obligations depend on your situation, the expenses that are recognised and any changes in legislation. The tax prepayment is paid on top of the tax and is offset against the following year's tax. From the 4th year of activity a minimum presumed income applies (Article 28A of the Income Tax Code, base €12,880.00 for 2026, i.e. 14 monthly minimum wages), with exemptions and reductions in some cases. This calculator does not apply it automatically. For advice on your own case, talk to our team.