Taxes & Deductions: A Deep Dive for Gig Workers in Greece

Greece's tax system for gig workers is administered by AADE. Self-employed workers face progressive income tax up to 44%, EFKA social contributions, professional tax, and VAT obligations. Greece has introduced digital compliance through the myDATA platform and offers reduced rates for new businesses and digital nomads. Understanding the Greek tax framework enables gig workers to manage their significant tax burden effectively.

1. Progressive Income Tax (9%–44%)

Greece's five tax brackets for self-employed income

Greek self-employed workers pay: 9% on the first EUR 10,000; 22% on EUR 10,001–20,000; 28% on EUR 20,001–30,000; 36% on EUR 30,001–40,000; and 44% above EUR 40,000. Net taxable income is gross revenue minus deductible expenses minus EFKA contributions. Annual returns are filed through AADE's TAXISnet by June 30. A 55% advance tax prepayment is required (27.5% for new businesses in the first year). The high advance payment creates significant cash flow impact in the first filing year.

Explore More:

AADE — Tax Authority: https://www.aade.gr/

2. EFKA Social Insurance Contributions

Mandatory pension and health contributions at EUR 220–620+/month

Self-employed workers choose from six EFKA income classes, with monthly contributions ranging from approximately EUR 220 (Class 1) to EUR 620+ (Class 6). Higher classes build higher pension rights. New businesses (first 5 years) get reduced rates. EFKA contributions are fully deductible from taxable income. At a 28% marginal rate, EUR 2,640/year EFKA saves approximately EUR 739 in income tax.

Explore More:

EFKA: https://www.efka.gov.gr/

3. 55% Advance Tax Prepayment

Significant upfront payment alongside the annual return

Greece requires a 55% advance tax prepayment calculated on the current year's tax, due with the annual return. New businesses pay 27.5% in year one. This means first-year filers effectively pay 155% of their first year's tax liability at once (100% current + 55% advance). The advance is credited against the following year's tax. Budgeting for this is critical — many gig workers are caught off guard by the magnitude of the first-year payment.

Explore More:

AADE — Advance Tax: https://www.aade.gr/

4. Business Expense Deductions

All documented costs reduce taxable income

Deductible expenses include: office rent, equipment depreciation, software, telecommunications, professional development, vehicle costs (business portion with documentation), travel, marketing, accounting fees, insurance, and bad debts. All require proper invoices through the myDATA system. Greece requires electronic invoicing for all business transactions, improving transparency and simplifying compliance.

Explore More:

AADE — Expenses: https://www.aade.gr/

5. FPA (VAT) at 24%

Standard VAT with EUR 10,000 small business exemption

Greece's FPA rate is 24% (reduced rates: 13% and 6%). Small business exemption applies below EUR 10,000 annual revenue. Above this threshold, FPA registration is mandatory. Greek islands benefit from 30% reduced FPA rates on certain goods. B2B services to EU clients use reverse charge. Export services outside the EU are exempt.

Explore More:

AADE — FPA/VAT: https://www.aade.gr/

6. myDATA — Mandatory Digital Reporting

Real-time electronic invoicing and bookkeeping platform

AADE's myDATA platform requires all businesses to transmit accounting data electronically. Revenue invoices, expense documents, and payroll data must be reported. The system creates a digital picture of each business's finances. Gig workers must use myDATA-compliant invoicing software. Non-compliance triggers penalties.

Explore More:

AADE — myDATA: https://www.aade.gr/mydata

7. Professional Tax (Telos Epitideumatos) — EUR 650/year

Fixed annual tax on all self-employed workers

All self-employed workers pay EUR 650/year regardless of income or profitability. New businesses are exempt for the first 5 years. The tax is paid with the annual return and is deductible as a business expense.

Explore More:

AADE — Professional Tax: https://www.aade.gr/

8. Digital Nomad Visa — 50% Tax Reduction

Significant tax incentive for relocating international gig workers

International gig workers transferring tax residence to Greece may benefit from a 50% income tax reduction for up to 7 years (if not a Greek tax resident in 5 of the previous 6 years). Combined with progressive rates, this creates very competitive effective rates. Professional tax advice is essential to structure the benefit correctly.

Explore More:

Greek Migration Ministry: https://www.migration.gov.gr/en/

9. New Business Reduced Rates

Lower advance tax and potential income tax reduction for startups

New self-employed workers benefit from: 27.5% advance tax (vs. 55%); potential 50% income tax reduction for the first 3 years of certain professional activities; and reduced EFKA contributions for the first 5 years. These provisions significantly reduce the initial tax burden for gig workers starting their freelance careers in Greece.

Explore More:

AADE — New Business Incentives: https://www.aade.gr/

10. Compliance Tips and Filing Calendar

Key dates and practical guidance

Key dates: June 30 — annual income tax return; quarterly/monthly FPA returns; monthly myDATA reporting; monthly EFKA contributions. Tips: engage a logistis (accountant) at EUR 50–200/month; ensure myDATA-compliant invoicing; budget for the 55% advance payment; maintain records for 5 years; and claim all EFKA deductions. TAXISnet provides comprehensive online services for all filings.

Explore More:

AADE — TAXISnet: https://www.aade.gr/

Disclaimer: This guide is for informational purposes only and does not constitute tax, legal, or financial advice. Tax laws change frequently, and individual circumstances vary. Always consult with a licensed tax professional in Greece before making tax decisions. Links were verified as of April 2026 and may change.