Greece self-employed net income calculator (ελεύθερος επαγγελματίας)
Your net income as a Greek freelancer is profit minus a fixed monthly EFKA contribution chosen from six insurance categories, and then income tax under the 2026 scale, which taxes business profit from the very first euro.
Worked example: with Annual profit after expenses of 30,000, this model computes Net income / year 22,856.40. See the full breakdown.
⚠ Illustrative rates Updated for 2026 · sources checked 2026-08-22
How ελεύθερος επαγγελματίας in Greece is calculated
Two Greek features work against each other. EFKA contributions for the non-salaried are a fixed monthly amount you select from six insurance categories, entirely unrelated to what you earn — so they are punishing on a small year and negligible on a large one. And business profit is taxed from the first euro, because the tax credit that shelters the first several thousand euros of salary and pension income does not extend to it.
The 2026 scale cut the rates between 10,000 and 40,000 EUR by two points each and inserted a new 39% band between 40,000 and 60,000, which used to be taxed at 44%. The effect is concentrated squarely on the middle of the freelance range; below 10,000 EUR and above 60,000 EUR nothing changed.
Worked example
| Annual profit after expenses (EUR) | 30000 |
|---|---|
| EFKA (1st category, pension) ✓ | 2221.08 |
| Taxable Income ✓ | 27778.92 |
| Income tax ✓ | 4922.52 |
| Net income / year ✓ | 22856.4 |
Every row is computed by the engine from the inputs above. Rows marked ✓ are additionally pinned by a published self-test vector.
Frequently asked questions
How much are EFKA contributions for a freelancer in 2026?
They depend on the insurance category you choose, not on your income. The first category’s main-pension amount is about 185 EUR a month; health cover and any supplementary branches are charged on top of that.
Is there a tax-free allowance on freelance income in Greece?
No. The salary and pension tax credit does not apply to business profit, so the 9% first band applies from the very first euro. That is the single biggest difference from being employed.
What changed in the 2026 tax scale?
The rates from 10,000 to 40,000 EUR each fell by two percentage points, and a new 39% band was inserted for 40,000 to 60,000 EUR, which previously fell into the 44% top rate.
Sources
- e-ΕΦΚΑ — Ασφαλιστικές εισφορές μη μισθωτών από 1.1.2026 (ΦΕΚ) · checked 2026-08-22
- Οι νέοι συντελεστές φορολογίας εισοδήματος από 1/1/2026 · checked 2026-08-22
Estimate. Not tax advice. The rates in this calculator are illustrative: they reproduce the shape of the charge through 3 self-test cases, but they are not the official schedule, so the amount shown will not match your bill. Use the official source above for that.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 3 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
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