Rising Tax Bills And Broad Exemptions Shape This Year For Greek Professionals
Around 400000 self employed professionals in Greece are entering the new tax year facing higher payments under the imputed income system, while several groups will benefit from significant reductions or full exemptions. Fresh adjustments to the tax framework are reshaping obligations for many, with some taxpayers encountering noticeable increases and others receiving substantial relief.
Roughly 400000 individuals are expected to shoulder heavier tax burdens due to the imputed income mechanism, yet numerous professionals located in small settlements or belonging to specific social categories will see their liabilities shrink or disappear entirely. Wider relief for all professionals is anticipated in spring 2027 when the upcoming tax scale begins influencing tax returns.
Who Receives Reduced Tax Burdens
Professionals operating and residing in settlements outside Attica with populations up to 1500 residents will benefit from a 50 percent reduction in imputed income, easing their overall tax load. A population threshold of 1700 applies in particular border regions including Western Macedonia, Evros and selected municipalities in Central Macedonia, Eastern Macedonia and Thrace, and Epirus.
New mothers who work as self employed professionals are granted full exemption from imputed income during the year of childbirth and for the following 2 years, a measure expected to support approximately 6000 women. Additional groups will also see their imputed income halved, ensuring meaningful relief.
Professionals with disabilities between 67 percent and 79 percent
Residents of islands with populations under 3100
Single parents with exclusive custody of minor children
Parents of dependents with disabilities of at least 67 percent
Large families
Taxi operators owning up to 25 percent of their vehicle
School canteen operators
Categories Fully Exempt From Imputed Income
Full exemption from imputed income applies to numerous professional groups who will instead be taxed purely on their declared earnings. Several categories are entirely shielded from the imputed income calculation.
Farmers regardless of activity scale
Freelancers using block receipts who work with up to 3 employers
Individuals with disabilities of 80 percent or more
Cafes operating in communities with up to 500 residents
Insurance intermediaries collaborating with up to 2 companies and using their home as their business address
New professionals during their first 3 years of activity
Sub distributors and sub agents cooperating with up to 3 press distribution agencies
Street lottery vendors
Documentation Requirements
Proper documentation will be essential for taxpayers seeking to secure reductions or full exemptions under the imputed income system. Verification certificates such as proof of large family status, custody documents for single parent households, or taxi operating licenses must be presented to validate eligibility.
