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).

Net / year€14,596.61from €20,000.00 gross

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 %

Dataset last reviewed 2026-08-16 · tax year 2026 · 24 documented values⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

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.

Sources and verification

Dataset last reviewed 2026-08-16 · tax year 2026 · 24 documented values

Rates and thresholds use official primary sources where available, reputable secondary sources when primary access is unavailable, and clearly labelled derived formulas. Each value retains its verification status.

7 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 (Ηλεκτρονικός Εθνικός Φορέας Κοινωνικής Ασφάλισης) — e-EFKA Εγκύκλιος 6/2026 (3.2.2026), Πίνακας 1, Ασφαλιστική Κατηγορία 1η: Κλ. Σύνταξης 185,09 + Κλ. Υγείας σε χρήμα 5,97 + Κλ. Υγείας σε είδος 59,71 = Σύνολο 250,77, plus the circular's separately-stated EUR 10/month OAED unemployment-fund contribution co-collected with it = EUR 260,77/month
Taxheaven (full text of the ministerial decision as published in ΦΕΚ Β΄ 318/2026) — Ministerial decision Δ.15/Δ΄/1865/2026 (ΦΕΚ Β΄ 318/29.01.2026), the decision the e-EFKA circular implements: for αυτοτελώς απασχολούμενοι και ελεύθεροι επαγγελματίες from 1.1.2026, insurance category 1 is κύρια σύνταξη EUR 185,09 + υγειονομική περίθαλψη σε χρήμα EUR 5,97 + σε είδος EUR 59,71 = EUR 250,77 per month
e-EFKA (Ηλεκτρονικός Εθνικός Φορέας Κοινωνικής Ασφάλισης) — e-EFKA Εγκύκλιος 4/2026 (3.2.2026) — ανώτατο όριο ασφαλιστέων αποδοχών (πλαφόν) EUR 7.761,94/month from 1.1.2026, per Ν.4387/2016 art.38 par.2
European Commission / Your Europe — VAT rules and rates: standard, special and reduced rates — Your Europe (Greece: standard 24%, reduced rates 6% / 13% / 17%)

⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

Greece tax guides

Embed this calculator

Free to embed on your own website. The paycalceu.com credit is already inside the widget; keeping the link below is appreciated.

Fit height to content

The snippet includes a small script, so the widget never shows an inner scrollbar.

Appearance

Font

Match my site colours

<iframe data-paycalceu src="https://paycalceu.com/embed/greece/self-employed-tax-calculator?theme=dark" width="100%" height="560" style="border:0;max-width:640px" loading="lazy" title="Greece self-employed (freelancer) tax calculator 2026"></iframe>
<script>
window.addEventListener('message', function (e) {
  if (e.origin !== 'https://paycalceu.com') return;
  var d = e.data;
  if (!d || d.type !== 'paycalceu:height' || !d.height) return;
  var f = document.querySelectorAll('iframe[data-paycalceu]');
  for (var i = 0; i < f.length; i++)
    if (f[i].contentWindow === e.source) f[i].style.height = Math.ceil(d.height) + 'px';
});
</script>
<p><a href="https://paycalceu.com/greece/self-employed-tax-calculator?utm_source=embed">Greece self-employed (freelancer) tax calculator 2026 — paycalceu.com</a></p>