Freelance taxes in Greece are not one tax but five things at once: income tax, social security (EFKA), VAT, an advance payment on next year’s tax and, for some, a minimum taxable income. 2026 also brought a new income tax scale. Here’s what applies, with the numbers.
The short answer
- Income tax 2026: 9% to 44%, with new, lower middle brackets from income year 2026.
- EFKA: from €150.46/month (new freelancers, first 5 years, on application) or €250.77/month (lowest regular class), plus €10 unemployment contribution for most freelancers.
- VAT: 24% standard rate. Businesses started since 2024 file monthly, older ones with simple books quarterly. Below €10,000 turnover, an exemption is possible.
- Advance tax: 55% of your income tax on business income, paid on top with your return (halved in your first year of business income).
- Minimum income: from your fourth year, Greece may tax you on a minimum presumed income even if you earned less.
1. Income tax: the 2026 scale
Law 5246/2025 introduced a new scale for income earned from 1 January 2026. It applies to employees and to freelance business profits alike:
| Taxable income | Rate 2026 | Rate until 2025 |
|---|---|---|
| €0 – 10,000 | 9% | 9% |
| €10,000 – 20,000 | 20% | 22% |
| €20,000 – 30,000 | 26% | 28% |
| €30,000 – 40,000 | 34% | 36% |
| €40,000 – 60,000 | 39% | 44% |
| Over €60,000 | 44% | 44% |
On top of that:
- Young freelancers: up to age 25, the first €20,000 is taxed at 0%. From 26 to 30, it’s taxed at 9%.
- Parents: the 10,000–20,000 bracket drops to 18% with one child, 16% with two and 9% with three. The 20,000–30,000 bracket drops as well.
- New businesses: in your first three years, the 9% bracket is halved to 4.5% if your gross business income stays at or below €10,000.
- Your 2026 return (for income from 2025) still uses the old scale. The new rates show up for the first time in the return you file in 2027.
There is no tax-free allowance for business income: the tax credit that employees get does not apply to freelancers. Solidarity contribution and the trade fee (€650 a year) no longer exist for freelancers.
2. Minimum presumptive income
Since tax year 2023, Greece assumes a minimum income for freelancers. If your declared profit is lower, you are taxed on the minimum instead. The basis is the annual minimum wage of the tax year (€12,320 for 2025: €880 × 14). After your sixth year it rises by 10% per three years, up to +30%, and components for staff costs and for turnover above your sector’s average can be added. In September 2026 the government announced it will drop these surcharges for freelancers with a clean compliance record; this is not yet law.
What matters for newcomers:
- It does not apply in your first three years of activity. In year four it is reduced by two-thirds, in year five by one-third (Article 28C).
- It is halved in some cases, for example for large families, single parents, and if you live and work in a small village or on a small island.
- You can contest it with evidence (for example illness) or by requesting a tax audit.
3. EFKA: social security
Unless you are still covered by another EU country’s system with an A1 certificate (the EU form confirming you stay insured in your home country), every freelancer pays monthly EFKA contributions, regardless of profit. The 2026 amounts:
| Class | Per month 2026 |
|---|---|
| Special class for new freelancers (first 5 years, on application) | €150.46 |
| Class 1 (lowest regular class) | €250.77 |
| Class 6 (highest) | €675.87 |
For most freelancers, an unemployment contribution of €10 per month comes on top. If you don’t choose a class, you are placed in class 1. The reduced special class has to be applied for and can only be used once. Paid contributions are deductible from your business income. More details: EFKA for freelancers.
4. VAT
The standard VAT rate is 24%. Whether you charge it depends on your clients. Business clients abroad are usually invoiced without Greek VAT, but the invoices still go into your returns. See VAT for freelancers with foreign clients.
- Small business exemption: with turnover up to €10,000, you can opt not to charge Greek VAT. With business clients in other EU countries, some filings still apply.
- Monthly or quarterly: under AADE decision A.1049/2025, freelancers with simple books who started on or after 1 January 2024 file monthly. After 24 months of activity, they can switch to quarterly on request. Those who started earlier file quarterly.
- Deadline: last working day of the month after the period ends.
From 2 November 2026, invoices to Greek and non-EU businesses have to be issued as e-invoices, with a transition period until 31 January 2027. See e-invoicing in Greece.
5. Advance tax
With your annual return, you pay a 55% advance on next year’s tax, calculated on this year’s tax on business income, minus tax already withheld by Greek clients. In the year you first earn business income, the advance is halved to 27.5%. A cut to 50% from tax year 2027 is in a draft bill put to public consultation in October 2026; it is not law yet. It is credited against the following year’s bill, so it isn’t lost, but it hurts cash flow. More on this in hidden costs of moving to Greece.
A worked example
A freelancer, age 35, no children, only foreign clients, earns €30,000 taxable profit in 2026 (after expenses and EFKA):
| Without 5C | With 5C | |
|---|---|---|
| Taxable income | €30,000 | €15,000 |
| Income tax | €5,500 | €1,900 |
| Advance tax (55%) | €3,025 | €1,045 |
Without 5C, the tax is €900 + €2,000 + €2,600 = €5,500. Under the Article 5C regime, once approved, 50% of the income is exempt. In your first year of business income, the advance would be half the amount shown.
Other rules to know
- 20% withholding: Greek business clients withhold 20% income tax on invoices above €300. You offset it against your annual tax. Foreign clients don’t withhold Greek tax.
- Card spending rule: you have to spend 30% of your income (up to €20,000) by card or electronic payment. The shortfall is taxed at 22%.
- 5C regime: if you weren’t Greek tax resident in five of the last six years, 50% of your freelance income can be tax-exempt for seven years. Digital Nomad Visa holders are not eligible. See 5C vs Digital Nomad Visa.
Key dates
| What | When |
|---|---|
| EFKA | Monthly, by the end of the following month |
| VAT return | Monthly or quarterly, by the last working day of the following month |
| Annual tax return (E1 personal return with the E3 business statement) | From mid-March to 15 July |
| Income tax payment | In full by 31 July (discount for early filing) or in up to 8 monthly instalments from 31 July |
What we charge
At taxomade, ongoing bookkeeping starts from €89/month, with myDATA, VAT returns and your annual tax return included, in English, German, Spanish or Greek. We keep track of your EFKA class, VAT periods and the advance tax, so none of it surprises you. See what’s included, or send us a message for a free check of your setup.
Frequently asked questions
How much tax does a freelancer pay in Greece in 2026?
Income from 2026 is taxed on a progressive scale: 9% up to €10,000, 20% from €10,000 to €20,000, 26% up to €30,000, 34% up to €40,000, 39% up to €60,000 and 44% above €60,000. On €30,000 of taxable profit, that is €5,500 in income tax before any special regime. EFKA contributions and, in most cases, VAT come on top.
What are the new Greek tax rates for 2026?
From income year 2026, the brackets are 9%, 20%, 26%, 34%, 39% and 44%. Up to age 25 the rate is 0% and from 26 to 30 it is 9% on taxable income up to €20,000, and parents get lower rates in the middle brackets. These rates also apply to freelance business income.
How much is EFKA for freelancers in Greece in 2026?
The lowest regular class is €250.77 per month in 2026. New freelancers can apply for a special reduced class of €150.46 per month for their first five years. For most freelancers, an unemployment contribution of €10 per month comes on top. Paid contributions are deductible from your business income.
Do new freelancers in Greece file VAT returns monthly or quarterly?
Freelancers with simple bookkeeping who started on or after 1 January 2024 file monthly. After 24 months of activity they can switch to quarterly on request. Those who started earlier file quarterly. Returns are due by the last working day of the month after the period ends.
What is the advance tax for freelancers in Greece?
When you file your tax return, you also pay an advance on next year’s tax: 55% of this year’s income tax on business income, minus tax already withheld. It is halved in the year you first earn business income. The advance is credited against next year’s tax bill.
Rates and amounts reflect Greek tax law as of October 2026.