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Self-employed (eleftheros epangelmatias) salary calculator - Greece 2026

Free Self-employed (eleftheros epangelmatias) salary calculator for Greece (2026). Estimate gross-to-net take-home pay: income tax, social contributions and net salary. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - Greece (2026)

Educational model for calendar year 2026 - not a payroll system, not a tax return, not tax advice. The 2026 income tax scale comes from law 5246/2025 (FEK A 198/11.11.2025) and the 2026 EFKA values from e-EFKA Circulars 4/2026 and 6/2026.

Employee (symvasi ergasias, private sector)

  • Income tax 2026 (art. 15 of the Income Tax Code, n. 4172/2013, as replaced by n. 5246/2025): 9% up to 10,000, 20% for 10,000-20,000, 26% for 20,000-30,000, 34% for 30,000-40,000, 39% for 40,000-60,000 and 44% above 60,000 EUR of annual taxable income.
  • Family-dependent rates: the 10,000-20,000 bracket falls to 18% with one dependent child, 16% with two, 9% with three and 0% with four or more (for 4+ children the 0-10,000 bracket is 0% as well). The 20,000-30,000 bracket falls by 2 percentage points per dependent child (24% / 22% / 20% / 18% and so on).
  • Youth rates are NOT modelled: taxpayers up to 25 years old pay 0% on the first 20,000 and those aged 26-30 pay 9% in the 10,000-20,000 bracket.
  • Employment tax credit (art. 16 ITC, n. 5045/2023 amounts retained for 2026): EUR 777 / 810 / 900 / 1,120 / 1,340 for 0 / 1 / 2 / 3 / 4 dependent children, plus EUR 220 per child beyond the fourth. The credit shrinks by EUR 20 per 1,000 of taxable income above EUR 12,000 (no phase-out for 5+ children) and never exceeds the tax due. The special solidarity contribution is fully abolished (n. 4972/2022).
  • Employee EFKA contributions 13.37% of gross pay (pension 6.67% + supplementary 3.25% + health 2.55% + unemployment and co-collected 0.90%), in force since 1 Jan 2025 and unchanged for 2026. Employer side: 21.79%. Contribution base capped at EUR 7,761.94 per month (maximum insurable earnings from 1 Jan 2026, e-EFKA Circular 4/2026). Employee contributions are deducted before the income tax base.
  • 14 salaries: Greek private-sector pay is 14 payments per year (12 monthly salaries + Christmas bonus = 1 salary + Easter bonus = 0.5 + vacation bonus = 0.5). The calculator defaults to 14 payments and also supports a 12-payment layout. Withholding in payroll annualises pay over the 14 payments and applies a 1.5% reduction to the withheld amount (art. 60 ITC); this model shows the FINAL annual tax instead, so a real payslip can differ slightly until the annual return settles the difference.
  • Out of scope: youth (under 30) rates, heavy and hazardous occupations (varea) with higher EFKA rates, public-sector schemes, benefits in kind, overtime and night premia. Statutory minimum wage for context: EUR 880/month to 31 Mar 2026 and EUR 920/month from 1 Apr 2026 (KYA 8934/2026, FEK B 1759).

Sources: Law 5246/2025 (FEK A 198/11.11.2025) - the 2026 income tax scale (AADE), e-EFKA Circular 4/2026 - maximum insurable earnings EUR 7,761.94/month from 1 Jan 2026, Ministry of Labour - insurance contributions of salaried persons, KYA 8934/2026 (FEK B 1759) - statutory minimum wage EUR 920 from 1 Apr 2026.

Self-employed (eleftheros epangelmatias / aftoapascholoumenos)

  • EFKA contributions are fixed monthly amounts by freely chosen insurance class, not a percentage of income (art. 39 n. 4387/2016). 2026 amounts for main pension + health (e-EFKA Circular 6/2026, indexed +2.5%): class 1: EUR 250.77, class 2: 300.93, class 3: 360.63, class 4: 433.47, class 5: 519.45, class 6: 675.87 per month, plus EUR 10/month for the unemployment account (OAED/DYPA) in every class. Contributions paid are deductible business expenses. The special new-entrant category (first 5 years) and the supplementary / lump-sum branches (mandatory only for engineers, lawyers and notaries of the former ETAA) are out of scope.
  • Income tax: business income is taxed on the same 2026 art. 15 scale as employment, including the family-dependent rates, but WITHOUT the art. 16 employment credit.
  • Presumptive minimum taxable income (elachisto tekmarto eisodima, art. 28A ITC, n. 5073/2023, in force since tax year 2023): annual business income is deemed at least 14x the monthly minimum wage, scaled by years of activity - years 1-3 exempt, year 4: 33%, year 5: 67%, year 6: 100%, years 7-9: 110%, years 10-12: 120%, year 13 and later: 130%; overall statutory cap EUR 50,000. For 2026 the model uses 14 x EUR 920 = EUR 12,880 (PROVISIONAL until AADE confirms the figure for 2026 returns). The calculator compares actual profit with the floor and taxes the higher amount; the cash net always uses the actual result.
  • Presumptive increments NOT modelled (inputs unavailable here): +10% of annual payroll cost (cap EUR 15,000) and +5% of the amount by which turnover exceeds the annual average of the activity code (KAD). Statutory reductions shown as notes only: 50% for a business seat in settlements up to 1,500 inhabitants or islands below 3,100 inhabitants (n. 5246/2025), exemption for new mothers (birth year + 2 years), disability cases, and the option to rebut the presumption before AADE.
  • Business tax (telos epitidevmatos): abolished for natural persons and sole proprietorships from tax year 2024 (art. 3 n. 5162/2024) - EUR 0 in this model.
  • Out of scope: VAT, the 55% advance tax for the following year (prokatavoli forou - a timing effect settled against next year's tax), EFKA debt settlements, and parallel employment income.

Sources: e-EFKA Circular 6/2026 - 2026 contributions of non-salaried persons, e-EFKA - insurance classes of the self-employed, AADE - art. 28A ITC guidance on the minimum presumptive business income (n. 5073/2023), Law 5246/2025 - 2026 scale and presumptive-regime relaxations, KYA 8934/2026 - minimum wage EUR 920 from 1 Apr 2026.

Blokaki (services invoiced to up to 2 clients, DPY)

  • Who: an employee-like freelancer who invoices services (deltio paroxis ypiresion) to one or two clients under conditions similar to employment. Two separate statutes drive the treatment and both are modelled.
  • Social insurance (art. 39 par. 9 n. 4387/2016, e-EFKA Circular 17/2017): contributions are computed like for an employee on the net invoice value (before VAT) and split between the insured person and the client, who withholds and remits them via the APD payroll declaration: main pension 20% (6.67% insured / 13.33% client) and health 6.95% (2.55% insured / 4.40% client). Total 26.95%: 9.22% borne by the insured, 17.73% by the client on top of the invoice. The monthly insurable-earnings cap of EUR 7,761.94 (2026) applies. No unemployment branch is due. With more than 2 clients the person pays the fixed self-employed classes instead - use the self-employed calculator.
  • Income tax (art. 12 par. 2 case f ITC): when the services are provided under written contracts to up to 3 natural or legal persons (or at least 75% of the income comes from one), the income is taxed AS EMPLOYMENT INCOME: the 2026 art. 15 scale with the family-dependent rates AND the art. 16 employment credit (EUR 777-1,340 plus EUR 220 per child beyond the fourth, phased out above EUR 12,000). Withheld EFKA contributions reduce the taxable base.
  • Because the income is reclassified as employment income, the presumptive minimum of art. 28A does NOT apply, and the business tax is abolished for natural persons anyway (n. 5162/2024).
  • Out of scope: business-expense deductions (employment-income treatment), VAT, supplementary and lump-sum branches for former-ETAA professions (engineers, lawyers), parallel salaried employment, and withholding vs annual-settlement timing. The model is the monthly invoice x 12 - blokaki has no 13th or 14th salary.

Sources: e-EFKA - art. 39 par. 9 (DPY) frequently asked questions, gov.gr - declarations for insured persons invoicing 1 or 2 employers, AADE - income categories (art. 12 ITC employment-income treatment), e-EFKA Circular 4/2026 - 2026 insurable-earnings cap.