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Greece

Europe

Reported as freelancer business income taxed progressively from 9% up to 44% above EUR 40,000, subject to a presumptive minimum income, plus fixed monthly EFKA social classes. Not capital gains.

How it's classified

Self-employment / business income from individual activity - NOT capital gains; freelancer business income.

Tax rate

Progressive 9 / 22 / 28 / 36 / 44% (2025); subject to a presumptive minimum income (tied to the minimum wage) for active freelancers.

Social contributions

EFKA contributions as fixed monthly class-based amounts (~EUR 150 new to ~EUR 650/month); the business levy (telos epitidevmatos) is abolished from 2025.

Registration / regime

Registered freelancer/sole proprietor with an activity code (KAD); presumptive minimum taxable income applies unless rebutted; VAT 24% above EUR 10,000 turnover.

Crypto payouts

USDC is business income at EUR value on receipt; Greece lacks a detailed crypto code, so for a professional it is business/professional income.

General information only — this is not tax or legal advice. Rules change and depend on your situation. Always confirm with a qualified tax professional in your country.
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