Self-employed professionals in Greece are subject to specific tax, accounting and social security obligations. Below is a summary of the full framework, with references to the relevant provisions.
1. Starting your activity
- Choosing your activity code (KAD)
- Registration (start declaration) with AADE.
- Registration with EFKA (social security)
- Parallel salaried employment → contributions are offset, often reducing the professional’s additional contributions.
2. Bookkeeping & myDATA
- Mandatory bookkeeping.
- Electronic transmission of documents to AADE’s myDATA platform
- Digital Delivery Note
3. Income tax
3.1 Tax scale for self-employed professionals
Tax is levied on net profit (revenue – expenses – contributions):
| Income bracket (euro) | Tax rate % | Tax per bracket (euro) | Total | |
| Income | Tax | |||
| (euro) | (euro) | |||
| 10000 | 9% | 900 | 10000 | 900 |
| 10000 | 22% | 2200 | 20000 | 3100 |
| 10000 | 28% | 2800 | 30000 | 5900 |
| 10000 | 36% | 3600 | 40000 | 9500 |
| Excess | 44% | |||
Note that for individuals with business activity (case c of par. 2 of article 1 of Law 4308/2014), from tax year 2023 onwards a minimum annual deemed net income is determined in accordance with articles 28A to 28D of the Greek Income Tax Code.
The rates are adjusted significantly depending on the number of children the taxpayer has
3.2 50% reduction of the tax rate – first year
- For the first year of activity, the self-employed professional is taxed at 50% of the scale rate.
3.3 Advance tax payment
- Basic advance payment rate: 55% of the tax.
- For the first year of operation: 50% reduction of the advance payment.
4. 20% withholding tax on fees over €300 (applies to specific professions)
Withholding tax is mandatory when:
- The net value of the invoice exceeds €300, and
- The document concerns the provision of services between professionals / businesses.
5. VAT
- Monthly VAT returns (single-entry books).
- Exemption for income up to €10,000 (special scheme for small businesses).
- Right to deduct input VAT when VAT is charged.
6. Social security contributions – EFKA
6.1 Insurance categories 2024–2025 (indicative amounts)
| EFKA category | Monthly contribution |
|---|---|
| Category 1 | 210 € |
| Category 2 | 252 € |
| Category 3 | 302 € |
| Category 4 | 363 € |
| Category 5 | 435 € |
| Category 6 | 566 € |
| Special category (first 5 years) | 136 € |
6.2 Offsetting contributions (parallel salaried employment)
- If the professional also has salaried employment, the contributions from the employment
cover a large part or all of the minimum EFKA contributions as a self-employed professional.
7. Abolition of the business levy (individuals)
- Under Law 5162/2024, article 3, the business levy (telos epitideumatos) is abolished for individuals from tax year 2024 (2025 returns).
- It still applies only to legal entities.
This article is for information purposes only and does not replace specialised professional advice.
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Read also: E-invoicing in Greece: what changes from 2 November 2026 · VAT returns become monthly · New ESPA programme “Xekino Epicheirimatika”
