Glossary · Τεκμαρτό εισόδημα
Presumed income
At a glance
Deemed income is a minimum net income on which a self-employed person pays tax. It is the minimum wage times 14, so €12,880 in 2026. It does not apply in the first 3 years, and it is lower in the 4th and 5th.
Tax applies to the higher of your profits and your deemed income. From the 7th year, the amount rises by 10% every three years.
Exceptions
It does not apply if you work for up to 3 clients, or to some groups, such as mothers in the year of a birth. Parents of large families and people who live in small villages have half the amount.
Legal basis: Articles 28A to 28D of the Income Tax Code (άρθρα 28Α έως 28Δ ΚΦΕ).