Professional fee is ending in the next two years
Gradual abolition of ‘telos epitidevmatos’ for businesses and the self-employed by 2027
The fee for practicing a profession (“telos epitidevmatos”) will be abolished in 2027 for businesses and the self-employed with invoice books (“blokaki”) with up to three employers who are taxed as employees.
According to information, the government will put an end to the tax that was imposed in 2012 – i.e. the bailout period – and burdened professionals and businesses with amounts of up to 1,000 euros per year.
Earlier, however, and specifically in 2025, the self-employment tax will be abolished for freelancers and self-employed professionals who are currently taxed based on the minimum taxable income. On the contrary, it will be maintained in 2025 for those with invoice books who both next year and in 2026 will continue to pay €400-500 per year. It is noted that the fee was established as an extraordinary tax but only for those who declare small incomes, who however evaded taxes. Nevertheless, with a legislative amendment it was extended to everyone, regardless of whether they declared small or large profits or even if they posted losses.
Based on government planning from next year, the fee for freelancers for whom the tax is calculated presumptively will be abolished. Professionals this year were asked to pay a reduced fee of 50%, namely €325, while in 2026 they will pay nothing. In this way, according to government sources, the burden from the increase in taxable income, which is linked to the minimum wage that will reach €830 this year from €780 last year, are limited.
Those with an invoice book will continue to pay, as they did this year, the fee for two more years (2025 and 2026). In 2027, according to government sources, the fee will be abolished. They will pay the amount of €400-500 when their income comes from an individual service business or free profession and they have a written contract with up to three natural and/or legal entities, or 75% of their gross income comes from a natural and/or legal entity. Businesses will also continue to pay until 2026.
