New self-employed: no minimum presumed income in the first 3 years and a reduced 4.5% tax rate
People who start a sole proprietorship or self-employed activity for the first time are taxed on their real income, without the minimum presumed income, for the first three years; in year 4 the presumed amount is cut by 2/3 and in year 5 by 1/3. With a first start from 2023, the first-bracket tax rate is halved for the first three years if business income does not exceed €10,000. Both apply in the income tax return.
No minimum presumed income in the first 3 years; cut by 2/3 in year 4 and by 1/3 in year 5. First-bracket rate of 4.5% instead of 9% for the first 3 years (first start from 1/1/2023, business income up to €10,000).
Who can get it
Official evidence · Άρθρο 28Α παρ. 1 ΚΦΕ (άρθρο 15 ν. 5073/2023, ΦΕΚ Α΄ 204/11.12.2023): «Για τους ασκούντες ατομική επιχείρηση…» · Checked: 2026-09-28
Official evidence · Άρθρο 28Γ παρ. 1 ΚΦΕ (άρθρο 17 ν. 5073/2023): «Τα άρθρα 28Α και 28Β δεν εφαρμόζονται για τα τρία (3) πρώτα έτη από την πρώτη έναρξη … Για το τέταρτο έτος … μειώνεται κατά δύο τρίτα (2/3). Για το πέμπτο έτος … μειώνεται κατά ένα τρίτο (1/3)»· άρθρο 28Δ ΚΦΕ (άρθρο 18 ν. 5073/2023): «Το χρονικό διάστημα κατά το οποίο οι υπόχρεοι … προέβησαν σε διακοπή της επαγγελματικής τους δραστηριότητας δεν προσμετράται … για τα χρονικά διαστήματα της παρ. 1 του άρθρου 28Γ» · Checked: 2026-09-29
Based on official sources. For the latest criteria, contact the relevant authority.
How to apply
The steps to apply yourself. Free: you don’t need to pay anyone.
Required Documents
Usually the details gov.gr already holds about you are enough.
Step by step
- 1
Sign in to gov.gr with your TAXISnet codes
You sign in ONLY through the official government page. Never enter your codes anywhere else.
- 2
Open the application service
Go to the official pageAuthority: ΑΑΔΕ
- 3
Fill in and submit the application
Enter your details, upload anything requested and submit. Keep the protocol number.
- 4
Track your application
Progress and the final decision appear in your account on the authority / gov.gr.
Indicative guide — the application and final decision are made by the competent authority.
Indicative results — not an official assessment.
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What it is
Since tax year 2023, people running a sole proprietorship or working as self-employed are taxed on at least a minimum ("presumed") annual income (Article 28A of the Income Tax Code). Newcomers get two reliefs.
1. The minimum presumed income does not apply for the first three (3) years from the first start of the professional activity. In the fourth year it is cut by two thirds (2/3) and in the fifth year by one third (1/3). Periods when the activity was suspended do not count towards these years.
2. For new sole proprietorships whose first start was registered from 1 January 2023, for the first three (3) years the rate of the first bracket of the tax scale (9%) is cut by 50%, i.e. to 4.5%, provided business income does not exceed €10,000.
No application is needed: the reliefs apply in the income tax return (E1).
Lifecycle*
ActivePermanent/ongoing benefit
No fixed end date is currently recorded.
*Cycles, deadlines, and availability may change regularly. Always confirm with the official source before applying.
Benefit details
- Provider
- ΑΑΔΕ
- Category
- Taxes & Debts
- Status
- Active
- Type of benefit
- Tax relief
Details last verified: 28/09/2026