greecetools

BetaRules are awaiting expert review.See how we check the rules

Methodology and disclaimer

How the figures are produced, which rules are used, which conflicts are known, and what this tool is not.

Tax year 2026Data last updated: 24 October 2026

An estimate, not advice

The results are numerical estimates based on recorded rules. They are not tax, accounting or legal advice and do not replace an accountant. Your position depends on facts we do not ask for, such as family status, other income, VAT status and provisions specific to the property.

How the figures are calculated

  • Income tax: gross income minus the 5% statutory allowance, applied band by band. The 2025 scale (€35,000 limit) is used because it produces the higher tax of the two published versions.
  • Overnight stay fee: per night and per property, at the high-season rate for every night. It is borne by the guest, so it is not subtracted from the net return.
  • Penalty: 50% of gross revenue with a €5,000 minimum, or €20,000 / €40,000 in zones with a suspension on new registrations, where the year is covered by the data.
  • Net yield: gross income minus running costs minus tax. Rounding to two decimals happens only in the final display.
  • Delivery commission: the food VAT is removed from the order value at the recorded rate, then the commission you entered — applied to the VAT-inclusive order value, as Wolt's Greek addendum states — and your materials and packaging cost are subtracted. Fixed costs are not included.
  • Ad budget: arithmetic only, from the budget, CPC and rates you enter. No rule set is used, so that result carries no rule citation.
  • Small-scale permit: the e-Άδειες fee after the 50% small-scale discount and the building identity certificate fee are statutory. The engineer's fee is whatever you enter, with 24% VAT added or extracted. EFKA contributions are not estimated because they follow the imputed workday tables.
  • Divorce: €321 per lawyer for the notarial appearance, charged twice because each spouse has a lawyer, plus 24% VAT and the notary amount you enter. A contested divorce has no verified statutory minimum, so no figure is produced.

Open the rules page

Verification status

Every rule carries the status "unverified". Verification is done by a human, by checking the official source and recording the date.

Known source conflicts

Where sources disagree, the data keeps both values and the calculation uses the conservative one. Conflicts are also surfaced in the result.

The upper limit of the 35% band appears as €35,000 in one source and €36,000 in another.

band-35k-vs-36k

  • Value: 35,000 €aade.gr

    AADE's page (updated 12 May 2025) shows €12,001–35,000 at 35% and 45% above €35,000.

  • Value: 36,000 €taxheaven.gr

    Law 5246/2025 (Article 8) sets, from tax year 2026, bands of €12,000.01–24,000 at 25% and €24,000.01–36,000 at 35%.

Choice: 35,000 €

The calculation uses the 2025 scale, which produces the higher tax, until the applicable scale is verified. The 2026 scale is shown alongside for comparison.

The high-season fee for a short-term rental appears as €8 or €10 per night.

high-season-8-vs-10

  • Value: 8 €taxheaven.gr

    Article 53(1A)(c): €8 for short-term rental, €15 for a detached house over 80 m². Also confirmed by Naftemporiki's summary.

  • Value: 10 €taxheaven.gr

    The €10 figure is the 4-star hotel rate in the same schedule and is repeated by secondary guides for short-term rentals. No primary source applies it to short-term rentals.

Choice: 10 €

€10 is used so the estimate does not understate the amount. The statutory €8 is shown in the result note.

The non-registration penalty is described in some material as a flat €5,000 and in others as 50% of gross revenue with a €5,000 minimum.

flat-5000-vs-percentage

  • Value: 5,000 €aade.gr

    An older, simplified description of the sanction, without the percentage.

  • Value: 50.00%taxheaven.gr

    Article 111(5)(a): 50% of gross revenue, with a €5,000 minimum.

Choice: 50.00%

The calculator applies 50% of income and the €5,000 minimum, i.e. whichever amount is larger.

The Athens suspension on new registrations is stated in the statute to 31 December 2025, while an extension to 31 December 2026 is permitted.

athens-freeze-2026

  • Value: 31 December 2025taxheaven.gr

    What Article 111(2A) expressly provides.

  • Value: 31 December 2026taxheaven.gr

    Possible extension by joint ministerial decision; not confirmed as issued.

Choice: needs-manual-check

For a year outside the periods recorded in the data, the calculation does not guess: it returns "needs manual check" and links to the official sources.

efood: the published percentages disagree with each other.

PC-C1

  • Value: 22–25 + ΦΠΑeconomix.gr

    efood GO, 2020.

  • Value: 27 βάση, 33,4 συνολικά με ΦΠΑcapital.gr

    Restaurant example, 2021. Includes VAT on the commission.

  • Value: 27–30powergame.gr

    Small independent businesses, 2024. Reported jointly for efood and Wolt.

Choice: 30 €

For the owner, the conservative reading is the highest rate (30%), because it leaves less. The hint is shown as a 22–30% range and the disagreement is stated on the result.

Wolt: 24–26% in 2020 against 27–30% in 2024.

PC-C2

Choice: 30 €

The tool does not pick a rate; it shows the 24–30% range and the upper end as the conservative reading.

Box: 10–12% at sign-up against 8% after the Skroutzfood integration, in the same source.

PC-C3

Choice: 12 €

The hint uses 8–12%; no newer published figure exists.

Commission base: VAT-inclusive or VAT-exclusive price?

PC-C4

Choice: με ΦΠΑ

The calculator uses a VAT-inclusive base for all platforms, which is the less favourable reading for the merchant, and states it as an assumption.

Platform fee: €10 with the small-scale discount or €20 without it.

BP-C1

  • Value: 10mitos.gov.gr

    With the 50% small-scale discount, as shown in the Mitos procedure.

  • Value: 20elinyae.gr

    Base fee per application, before the discount. Several summaries quote it as the small-scale permit fee.

Choice: 20 €

The calculation uses €10 because the discount is stated explicitly, and shows €20 as the base fee without it.

Engineer fee: there is no statutory minimum, yet quotes range from €219 to €1,200.

BP-C2

Choice: quote required

The tool does not pick a price: it asks for your quote and shows the published range as orientation.

Quotes sometimes state VAT and sometimes do not.

BP-C3

Choice: exclusive

The form asks whether the quote includes VAT and adds 24% only when it does not.

EFKA contributions are sometimes assumed to be inside the quote and sometimes not.

BP-C4

  • Value: δεν περιλαμβάνονταιomichanikos.gr

    None of the published quotes reviewed mentions EFKA contributions.

  • Value: εξαρτάται από τις εργασίεςtaxheaven.gr

    Workdays are set per type of work; there is no flat amount.

Choice: excluded

The tool shows "needs manual check" for EFKA instead of adding an amount.

The €321 fee excludes VAT, while published totals often include VAT and vouchers.

DV-C1

  • Value: 321 € χωρίς ΦΠΑlawspot.gr

    Per lawyer, for the appearance at the act.

  • Value: 900 € με ΦΠΑbouraslaw.gr

    Advertised total: two lawyers and the notary, with VAT and vouchers.

Choice: με ΦΠΑ

The calculation shows the net amount, adds 24% and displays the gross total so it can be compared with quotes.

Judicial stamp: a flat fee or a percentage of monetary claims?

DV-C2

  • Value: 8‰ χρηματικών απαιτήσεωνdssparti.gr

    Applies to a condemnatory monetary claim above €200.

  • Value: δεν ορίζεται για αίτημα λύσης γάμουarchive.opengov.gr

    A divorce claim does not request a sum of money, so there is no base to apply the rate to.

Choice: δεν εφαρμόζεται

The tool does not add a stamp to a claim that only seeks dissolution, and states that monetary claims need a lawyer.

Notary: fixed rights with no published amount versus €150–300 in the market.

DV-C3

  • Value: πάγια δικαιώματα, ποσό μη δημοσιευμένοlawspot.gr

    No stamp duty on the act; the current amount was not found as a tariff.

  • Value: 150–300oikogeneiako.gr

    Range from a law-firm cost guide.

Choice: ο χρήστης δίνει το ποσό

The tool asks for the notary amount and shows the market range as orientation.

Your data

No amount you type is sent to a server or stored. Calculations run in your browser. The email form is a placeholder and does not store addresses.

Calculations run in your browser. No value you type is sent to or stored on a server.

Frequently asked questions

Can I use the result on my tax return?

Not as it stands. This is an estimate built on unverified rules. Use it as an order of magnitude and confirm it with an accountant.

Why aren't the zones calculated for every year?

Because suspension periods are stated with dates in the law and can be extended by ministerial decision. Where no confirmed period exists, the calculator returns "needs manual check".

Is my information stored?

No. There is no account, database or storage of inputs.