Greece — Atomiki Epicheirisi (Freelancer, e-EFKA & Art. 5C) Calculator 2026
Compute 2026 Greek sole-proprietor and B2B freelancer (Atomiki Epicheirisi / Blockaki) net take-home pay under Law 5246/2025, comparing standard progressive taxation (with 1–4+ child bracket cuts) against Greece’s Art. 5C 7-year 50% inbound exemption and fixed e-EFKA classes.
- 2026 Law 5246/2025 Tax Scale & Family Cuts: 9% up to 10,000 €, 20% on 10k–20k € (cut to 18%/16%/9%/0% for 1/2/3/4+ children!), 26% on 20k–30k € (24%/22%/20%/18% with kids), 34% on 30k–40k €, 39% on 40k–60k €, and 44% above 60,000 €—with Telos Epitidefmatos permanently abolished (0 €).
- Fixed 2026 e-EFKA Classes (Circular 6/2026): 100% tax-deductible flat monthly social + health + 10 € DYPA contributions regardless of revenue: 160.46 €/mo Special Class (Years 1–5 = 1,925.52 €/yr), 260.77 €/mo Cat. 1 (3,129.24 €/yr), 310.93 €/mo Cat. 2, or 370.63 €/mo Cat. 3 (0 € extra if employed full-time in Greece).
- Art. 5C Inbound −50% Exemption & 10,000 € VAT: Qualifying foreign relocators (non-resident 5 of prior 6 yrs transferring residency from EU/EEA/treaty state for new Greek business activity) exempt 50% of profit from income tax for 7 years; domestic 24% FPA VAT exemption up to 10,000 €/yr (Art. 39).
- How much are fixed e-EFKA social security contributions for freelancers in Greece in 2026?
- Under e-EFKA Circular 6/2026 (+2.55% CPI adjustment plus 10 €/mo DYPA), Greek self-employed freelancers choose a fixed monthly contribution class completely independent of profit: 160.46 €/mo (1,925.52 €/yr) in the Special Junior Class during Years 1–5, 260.77 €/mo (3,129.24 €/yr) in Category 1, 310.93 €/mo (3,731.16 €/yr) in Category 2, or 370.63 €/mo (4,447.56 €/yr) in Category 3—all 100% deductible before income tax.
- How does Greece’s Article 5C 50% income-tax exemption work for inbound freelancers and digital nomads in 2026?
- Under Article 5C of the Greek Income Tax Code (Law 4172/2013), individuals who were not Greek tax residents in 5 of the previous 6 years, relocate from an EU/EEA or tax-cooperation state, and start a new Greek sole proprietorship (Atomiki Epicheirisi) receive a 50% exemption on domestic business profit for up to 7 tax years—cutting total tax + Cat. 1 e-EFKA burden at 60,000 € from 31.0% down to 13.7% (~51,778 € net).
- Did Greece abolish the Telos Epitidefmatos (entrepreneurial duty) and change family tax brackets for 2026?
- Yes. Greece permanently abolished the 325 €–650 €/yr Telos Epitidefmatos for sole proprietors (0 € in 2026) and enacted Law 5246/2025 cutting mid-bracket rates from 22%/28%/36%/44% to 20%/26%/34%/39%/44%, with deeper reductions on the 10k–30k € slices for parents (down to 0% up to 20,000 € and 18% on 20k–30k € for families with 4+ children).
Official 2026 Statutory Sources & Verification
Verified against official 2026 statutory tax & social contribution rules (Last verified: Nov 2026).