Freelancer Tax Calculator
Calculate tax obligations for self-employed professionals in Greece, including income tax, EFKA contributions, and advance payments.
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Freelancer Taxation
Freelancers in Greece are taxed using the same progressive brackets as employees (9% to 44%). Tax is calculated on net income, meaning revenue minus expenses. An important obligation is the advance tax payment: 55% for the first 3 years, 100% from year 4 onwards. Additionally, every freelancer pays EFKA social security contributions, with the category selected annually. Note: freelancers are not entitled to the children tax reduction.
Frequently Asked Questions
How much is the advance tax for freelancers?
For the first 3 years of activity, the advance tax is 55% of the tax. From year 4 onwards, it becomes 100%. The advance is offset against next year's tax.
How do I choose my EFKA category?
The choice is made once per year (by January 31) and is binding for the entire calendar year. Monthly contributions range from €153 (special category for new professionals) to €652 (category 6).
Am I entitled to the children tax reduction?
No. The children tax reduction only applies to employees, pensioners, and professional farmers. Freelancers and sole traders are not entitled to it.
Disclaimer: This calculator provides estimates based on 2026 Greek tax law. Actual obligations may vary depending on your specific situation, applicable deductions, and any changes in legislation. The tax prepayment shown is in addition to your regular income tax and is offset against the following year's obligation. Always consult a qualified tax advisor for personalised guidance.