Freelance Work & 3 Ways of Taxation

freelance work

Freelance Work & Taxation


A freelancer is a person who is self-employed and not necessarily tied to a particular employer in the long term. Freelancers are sometimes represented by a company or temporary employment agency that resells freelance work to clients. Others work independently or use professional associations or websites to find work.

Freelancers perceive benefits differently depending on their gender, job type and lifestyle. The list of this way of working is growing as either part time or full time work.

The way that will make a freelancer stand out depends on the level of services that he/she will offer. Of course, he does not stop training and learning on his subject matter as they change and evolve every day.

Types of work

According to a report by the Freelance Industry Report, almost half of freelancers are engaged in:

  • Writing (writing, copy editing or copy writing)
  • The design
  • The translation
  • Web development (internet)
  • The marketing

Fees - Method of Payment 

Payment for freelance work depends on the industry, skills, experience and location. Freelancers can charge by the day, hour, piece rate or per project. For more complex projects, a contract may set a payment schedule based on milestones or deliverables. One of the disadvantages of freelancing is that there is no guaranteed payment and the work can be extremely precarious.

Freelance work taxation

But how is a freelancer taxed?

Let's look at the ways of taxing such work.

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Individual Business

If the freelancer is classified as a freelancer, he/she will have a sole proprietorship and will be taxed accordingly.

However, the taxation of sole proprietorships in Greece has three different strands.

  1. The freelancer who has the so-called block with the main activity being that particular activity and which must have its registered office at home. In this case he is taxed at the scale for employees (see table).

The only deductible expense is the social security contributions.

It should be stressed that in order to fall under this tax regime you must:

  • Have up to 3 employers with a service contract (agreement)
  • If you have more than 3 employers the 75% of the income should come from the a

According to new provisions if you are a new business in the first 3 years and with profits up to 10.000 the tax decreasing by 50% (4.5%).

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  1. The freelancer who also has a parallel wage labour and is based at home. This form of business activity is taxed at the scale of 22%. In this case too, no expenses are deductible, only the social security contributions.
  2. A self-employed person whose business address is a place of business. The income tax scale is 22% and deduct all the Costs.

Finally a freelancer can have of any a company either in Greece or in the country external.

It is a subject which, if you are dealing with it, you will certainly need guidance and advice in order to avoid obstacles to your business activity.

We at EPIDOSIS are by your side in these steps, offering accounting - consulting services in order to go together in the development of your business! Contact us at our offices in Thessaloniki at 2310 477725 & at our offices in Athens at 210 2206611 or make an appointment below.

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