Greece self-employed (freelancer) tax calculator 2026
Estimate take-home income as a Greek self-employed person (eleftheros epaggelmatias) for 2026. EFKA social insurance is a fixed monthly category amount — default category 1 at EUR 260.77/month (EUR 3,129.24/year); 6 categories exist. EFKA is deductible from the income-tax base. Income tax uses the progressive 9-44% scale on profit after EFKA. The employee tax reduction (meiosi forou) does not apply to business income. Enter your annual net profit (after deductible business expenses, before EFKA and tax).
| Annual net profit | €20,000.00 |
| Social insurance (EFKA) | -€3,129.24 |
| Income tax | -€2,274.15 |
| Net income (take-home) | €14,596.61 |
Effective deduction rate 27.0 % · of which income tax 11.4 %
How this is calculated
- EFKA social insurance for the self-employed is a fixed monthly amount determined by category, not a percentage of income. Category 1 (the lowest) is EUR 260.77/month (EUR 3,129.24/year) for 2026 per e-EFKA Circular 6/2026. Six categories exist, with annual totals ranging from EUR 3,129.24 (cat. 1) up to EUR 8,230.44 (cat. 6). New entrants typically start in category 1.
- EFKA contributions are deductible from the income-tax base. Taxable income = annual net profit minus annual EFKA paid.
- Apply the same progressive 2026 income-tax scale used for employees: 9% up to EUR 10,000; 20% to EUR 20,000; 26% to EUR 30,000; 34% to EUR 40,000; 39% to EUR 60,000; 44% above EUR 60,000.
- The employee tax reduction (meiosi forou, up to EUR 777) applies only to employment income. It generally does not apply to income from business activity (eleftheros epaggelmatias). Net income = annual profit minus EFKA minus income tax.
FAQ
How is EFKA calculated for the self-employed?
Unlike employees, the self-employed pay EFKA as a fixed monthly amount based on one of six contribution categories rather than as a percentage of income. Category 1 is EUR 260.77/month in 2026. Your category may change over time; confirm your current category directly with e-EFKA.
Is EFKA deductible from taxable income for freelancers?
Yes. EFKA contributions paid by the self-employed are deductible from the income-tax base under the Greek Income Tax Code. This means income tax is calculated on profit after deducting the annual EFKA amount.
Does the employee tax credit (meiosi forou) apply to business income?
No. The meiosi forou reduction (up to EUR 777) applies to employment income. It generally does not apply to income from self-employment or business activity. This means the effective tax rate for freelancers is higher than for employees at the same income level.
Official sources
Data last verified 2026-07-18 · tax year 2026 · 21 sourced values
Every rate, threshold and formula is read from a versioned dataset of official primary sources — no numbers are hardcoded. Values without a published 2026 primary source are flagged, never guessed.
4 sources
- PwC Worldwide Tax Summaries — IRS 2026 bracket 1 upper €10,000
- PwC Worldwide Tax Summaries — μείωση φόρου (employee tax credit) €777 for 0 children
- PwC Worldwide Tax Summaries — EFKA employee contribution 13.37% (private sector)
- e-EFKA — e-EFKA Circular 6/2026 category 1 non-salaried contribution EUR 260.77/month
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.
Greece tax guides
- How Income Tax Works in Greece (2026): Six Brackets, EFKA Deduction and Meiosi Forou →
- Social Security Contributions in Greece (2026): EFKA Rates, Monthly Ceiling and Employer Share →
- Self-Employed Taxes in Greece (2026): EFKA Insurance Classes, Income Tax on Net Profit and Filing →
- How VAT (FPA) Works in Greece (2026): Standard 24%, Reduced Rates and Aegean Island Exceptions →