Greek income tax 2026: employees, pensioners and the self-employed
The scale is the same for everyone. What separates an employee from a freelancer is the article 16 tax reduction.
Checked by Radif Partners · Editorial policy
On €30,000 of taxable income a year, an employee or pensioner over 30 with no children pays €5,083 of Greek income tax in 2026, while a self-employed person with the same net profit pays €5,500. Both are taxed on the article 15 scale of the Income Tax Code as rewritten by Law 5246/2025, from 9 % to 44 %, with lower rates for parents and for workers up to 30. The gap is the article 16 tax reduction, up to €777 with no children, which only salaries and pensions receive; article 29 excludes it for business profit. A newly self-employed person does get a halved first-band rate for 3 years if turnover stays at or below €10,000. Taxable income means pay or pension after social contributions, or net profit for a business. The calculator shows the tax, the average and marginal rates, and what you would pay in the other status.
Income tax 2026
€3,403
€284 a month · average rate 14.18 %
| Scale tax | €3,940 |
| Article 16 reduction | −€537 |
| Same income if self-employed | €3,940 |
| Marginal rate | 26 % |
Same scale for salaries and pensions; contributions are already deducted from the amount.
Rates from the Greek Income Tax Code and Property Tax Code as in force in 2026 · calculated in your browser, nothing is sent.
Employee, young employee, freelancer
| Taxable income | Employee over 30 | Employee aged 26 to 30 | Self-employed |
|---|---|---|---|
| €10,000 | €123 | €123 | €900 |
| €18,000 | €1,843 | €963 | €2,500 |
| €30,000 | €5,083 | €3,983 | €5,500 |
| €50,000 | €12,783 | €11,683 | €12,800 |
| €80,000 | €25,500 | €24,400 | €25,500 |
At low incomes the article 16 reduction wipes out an employee’s tax while the freelancer pays the full first band. Higher up, the reduction shrinks by €20 for every €1,000 above €12,000 until it disappears, and the two columns converge. Youth rates only affect income up to €20,000.
The same income as an employee and self-employed
Extra tax if self-employed
€717
| As an employee or pensioner | €1,183 |
| As self-employed | €1,900 |
Starting a business
The first-three-years relief for new businesses
Tax in the first 3 years
€360
| Without the relief | €720 |
| Saving per year | €360 |
Only if annual turnover stays at or below €10,000.
The relief in article 29(2) applies to people whose first business registration was in 2013 or later, for the first 3 years, and halves only the first-band rate. It is worth at most half the tax on the first €10,000, small in absolute terms but real for a new freelancer with a modest turnover. For a full year with rent and withholding, use the tax return calculator.