{
  "$comment": "Machine-readable companion to https://valem.run/calculators/greece/self-employed. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/greece/self-employed",
  "dataUrl": "https://valem.run/calculators/greece/self-employed.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Greece ελεύθερος επαγγελματίας model by Valem (https://valem.run/calculators/greece/self-employed), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/greece/self-employed/verify",
  "country": "greece",
  "countryName": "Greece",
  "formula": "self-employed",
  "formulaName": "Ελεύθερος επαγγελματίας",
  "title": "Ελεύθερος Επαγγελματίας — Greece Tax",
  "answer": "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.",
  "lang": "en",
  "currency": "EUR",
  "taxYear": "2026",
  "verification": {
    "claim": "shape-only",
    "statement": "The rates in this model are illustrative. Its 3 self-test cases confirm the engine reproduces the shape of the charge, but the schedule is not the official one, so the amount will not match a real bill. The cited sources name the document that would replace it.",
    "selfTestCases": 3,
    "ratesAreIllustrative": true,
    "sourcesCheckedOn": "2026-08-22"
  },
  "sources": [
    {
      "label": "e-ΕΦΚΑ — Ασφαλιστικές εισφορές μη μισθωτών από 1.1.2026 (ΦΕΚ)",
      "url": "https://www.efka.gov.gr/",
      "checked": "2026-08-22"
    },
    {
      "label": "Οι νέοι συντελεστές φορολογίας εισοδήματος από 1/1/2026",
      "url": "https://nerally.gr/arthra/nea-forologiki-klimaka-2026-pinakas-forou.html",
      "checked": "2026-08-22"
    }
  ],
  "terminalOutput": "netIncome",
  "inputs": [
    {
      "name": "annualProfit",
      "type": "number",
      "label": "Annual profit after expenses (EUR)",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "efkaContributions",
      "type": "number",
      "label": "EFKA (1st category, pension)",
      "format": "number",
      "formula": "$round($const.efkaMonthly * 12, 2)"
    },
    {
      "name": "taxableIncome",
      "type": "number",
      "formula": "$round($max([0, annualProfit - efkaContributions]), 2)"
    },
    {
      "name": "incomeTax",
      "type": "number",
      "label": "Income tax",
      "format": "number",
      "formula": "($t := taxableIncome; $round($const.r1 * $min([$t, $const.b1]) + $const.r2 * $max([0, $min([$t, $const.b2]) - $const.b1]) + $const.r3 * $max([0, $min([$t, $const.b3]) - $const.b2]) + $const.r4 * $max([0, $min([$t, $const.b4]) - $const.b3]) + $const.r5 * $max([0, $min([$t, $const.b5]) - $const.b4]) + $const.r6 * $max([0, $t - $const.b5]), 2))"
    },
    {
      "name": "netIncome",
      "type": "number",
      "label": "Net income / year",
      "format": "number",
      "formula": "$round($max([0, annualProfit - efkaContributions - incomeTax]), 2)"
    }
  ],
  "testCases": [
    {
      "description": "30,000 EUR profit — a typical full-time freelancer",
      "given": {
        "annualProfit": 30000
      },
      "expect": {
        "efkaContributions": 2221.08,
        "taxableIncome": 27778.92,
        "incomeTax": 4922.52,
        "netIncome": 22856.4
      }
    },
    {
      "description": "12,000 EUR — part-time, taxed from the first euro",
      "given": {
        "annualProfit": 12000
      },
      "expect": {
        "efkaContributions": 2221.08,
        "taxableIncome": 9778.92,
        "incomeTax": 880.1,
        "netIncome": 8898.82
      }
    },
    {
      "description": "80,000 EUR — into the 44% band",
      "given": {
        "annualProfit": 80000
      },
      "expect": {
        "efkaContributions": 2221.08,
        "taxableIncome": 77778.92,
        "incomeTax": 24522.72,
        "netIncome": 53256.2
      }
    }
  ],
  "spec": {
    "id": "self-employed-greece",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "annualProfit": {
          "type": "number",
          "minimum": 0
        },
        "efkaContributions": {
          "type": "number",
          "readOnly": true
        },
        "taxableIncome": {
          "type": "number",
          "readOnly": true
        },
        "incomeTax": {
          "type": "number",
          "readOnly": true
        },
        "netIncome": {
          "type": "number",
          "readOnly": true
        }
      },
      "required": [
        "annualProfit"
      ]
    },
    "constants": {
      "efkaMonthly": 185.09,
      "b1": 10000,
      "b2": 20000,
      "b3": 30000,
      "b4": 40000,
      "b5": 60000,
      "r1": 0.09,
      "r2": 0.2,
      "r3": 0.26,
      "r4": 0.34,
      "r5": 0.39,
      "r6": 0.44
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ \"annualProfit\": 30000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.efkaContributions",
        "expr": "$round($const.efkaMonthly * 12, 2)"
      },
      {
        "path": "$.taxableIncome",
        "expr": "$round($max([0, annualProfit - efkaContributions]), 2)"
      },
      {
        "path": "$.incomeTax",
        "expr": "($t := taxableIncome; $round($const.r1 * $min([$t, $const.b1]) + $const.r2 * $max([0, $min([$t, $const.b2]) - $const.b1]) + $const.r3 * $max([0, $min([$t, $const.b3]) - $const.b2]) + $const.r4 * $max([0, $min([$t, $const.b4]) - $const.b3]) + $const.r5 * $max([0, $min([$t, $const.b5]) - $const.b4]) + $const.r6 * $max([0, $t - $const.b5]), 2))"
      },
      {
        "path": "$.netIncome",
        "expr": "$round($max([0, annualProfit - efkaContributions - incomeTax]), 2)"
      }
    ],
    "constraints": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Self-employed net income",
          "layout": "vertical",
          "components": [
            {
              "id": "illustrativeNotice",
              "type": "alert",
              "variant": "warning",
              "label": "What this model leaves out",
              "text": "'Two features are modelled. EFKA contributions for the non-salaried are a fixed monthly amount you choose from six insurance categories, completely independent of what you earn — the first category's main-pension amount for 2026 is used here, and health cover and any supplementary branches are charged on top of it, so the real contribution is higher. And business profit is taxed from the very first euro: the salary and pension tax credit does not apply to it. The 2026 scale cut the middle rates by two points and added a 39% band. Age-based and family-based reduced scales, and the presumed-income rules, are not modelled. Not tax advice.'"
            },
            {
              "id": "inputField",
              "type": "numericField",
              "label": "Annual profit after expenses (EUR)",
              "bind": "$.annualProfit",
              "placeholder": "30000"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netIncomeTile",
                  "type": "statTile",
                  "label": "Net income / year",
                  "bind": "$.netIncome",
                  "format": "number"
                },
                {
                  "id": "efkaContributionsTile",
                  "type": "statTile",
                  "label": "EFKA (1st category, pension)",
                  "bind": "$.efkaContributions",
                  "format": "number"
                },
                {
                  "id": "incomeTaxTile",
                  "type": "statTile",
                  "label": "Income tax",
                  "bind": "$.incomeTax",
                  "format": "number"
                }
              ]
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "e-ΕΦΚΑ — Ασφαλιστικές εισφορές μη μισθωτών από 1.1.2026 (ΦΕΚ)",
                  "url": "https://www.efka.gov.gr/",
                  "date": "2026-08-22"
                },
                {
                  "label": "Οι νέοι συντελεστές φορολογίας εισοδήματος από 1/1/2026",
                  "url": "https://nerally.gr/arthra/nea-forologiki-klimaka-2026-pinakas-forou.html",
                  "date": "2026-08-22"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "30,000 EUR profit — a typical full-time freelancer",
        "given": {
          "$.annualProfit": 30000
        },
        "expect": {
          "$.efkaContributions": 2221.08,
          "$.taxableIncome": 27778.92,
          "$.incomeTax": 4922.52,
          "$.netIncome": 22856.4
        }
      },
      {
        "description": "12,000 EUR — part-time, taxed from the first euro",
        "given": {
          "$.annualProfit": 12000
        },
        "expect": {
          "$.efkaContributions": 2221.08,
          "$.taxableIncome": 9778.92,
          "$.incomeTax": 880.1,
          "$.netIncome": 8898.82
        }
      },
      {
        "description": "80,000 EUR — into the 44% band",
        "given": {
          "$.annualProfit": 80000
        },
        "expect": {
          "$.efkaContributions": 2221.08,
          "$.taxableIncome": 77778.92,
          "$.incomeTax": 24522.72,
          "$.netIncome": 53256.2
        }
      }
    ]
  }
}