Nearly 4 in 10 self-employed professionals taxed on the basis of presumptive income stand to benefit from the changes announced at the Thessaloniki International Fair (TIF). Around 155,000 professionals — out of a total of 390,000 caught annually in the presumptive tax net — will see their presumptive tax burden reduced starting in 2027.
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The benefit stems from the abolition of two surcharges that had significantly inflated presumptive income. Specifically, the 10% surcharge on annual payroll costs is being eliminated, as is the 5% surcharge on the difference between a business’s turnover and the average turnover for its sector classification code. As a result, a compliant professional will no longer be subject to presumptive taxation simply because they employ staff or generate higher-than-average revenue for their industry.
The changes to the presumptive income system apply from this year, meaning self-employed individuals will see lower tax bills and more money in their pockets when their tax returns are settled in 2027. At the same time, the new, reduced tax rates — already legislated and applicable to income earned from this year onward — will be applied for the first time to next year’s tax filings. Professionals will therefore face a lower overall tax burden both due to the corrections in the presumptive income system and the more favorable tax brackets.
However, the minimum wage — including seniority increments — remains the floor, based on the principle that a self-employed professional cannot declare a minimum income lower than what a minimum-wage employee earns. A telling example involves a café that has been operating for 15 years, employs five staff members, and has an annual payroll of €105,000. Under the current system, the presumptive income was set at €27,244, resulting in a tax bill of €4,783. Under the new rules, the base is reduced to €16,744, with the tax dropping to €2,249 — a saving of €2,534 for the business owner, representing a tax reduction of approximately 53%.
50% cut for businesses in small villages
Another significant development is the expansion of the special relief for professionals operating in small communities. The population threshold is being raised from 1,500 to 2,000 residents, meaning presumptive income assessments will be reduced by 50% for those who fall within this category.
Special treatment for taxi operators
Corrections are also being introduced for taxi operators, with the presumptive assessment now adjusted to reflect the actual percentage of vehicle ownership. For example, if a professional owns 50% of a taxi, their presumptive income is reduced by 50% accordingly — meaning they are no longer taxed as if they operate the entire vehicle when they only hold a partial share. Additionally, minors under 18 years of age who hold a taxi licence are now exempt from the presumptive assessment, covering cases that typically arise through inheritance following the death of a parent.
Lower tax advance payments
From the 2027 tax year, the advance tax payment for sole traders will also be reduced, dropping from 55% to 50%. This measure is expected to provide an additional liquidity boost for self-employed professionals, as it limits the amount they are required to prepay toward the following year’s tax bill.
