How the Greece ελεύθερος επαγγελματίας calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Annual profit after expenses (EUR) | annualProfit | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| EFKA (1st category, pension) | efkaContributions | $round($const.efkaMonthly * 12, 2) |
| Taxable Income | taxableIncome | $round($max([0, annualProfit - efkaContributions]), 2) |
| Income tax | incomeTax | ($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)) |
| Net income / year | netIncome | $round($max([0, annualProfit - efkaContributions - incomeTax]), 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
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 |
Test vectors (3)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — 30,000 EUR profit — a typical full-time freelancer
given annualProfit | 30000 |
|---|---|
expect efkaContributions | 2221.08 |
expect taxableIncome | 27778.92 |
expect incomeTax | 4922.52 |
expect netIncome | 22856.4 |
Case 2 — 12,000 EUR — part-time, taxed from the first euro
given annualProfit | 12000 |
|---|---|
expect efkaContributions | 2221.08 |
expect taxableIncome | 9778.92 |
expect incomeTax | 880.1 |
expect netIncome | 8898.82 |
Case 3 — 80,000 EUR — into the 44% band
given annualProfit | 80000 |
|---|---|
expect efkaContributions | 2221.08 |
expect taxableIncome | 77778.92 |
expect incomeTax | 24522.72 |
expect netIncome | 53256.2 |
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
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
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