Imputed (Deemed) Income in Greece: How to Dispute It and Cut Your Tax (2026)
Greece taxes freelancers on a minimum deemed income, but you can challenge it. Here is when you qualify for a reduction, how the dispute works, and the traps to avoid.
Does it feel like the Greek state has arbitrarily decided how much profit you made last year, based on generic rules and years in business? Imputed (deemed) income has changed the game for freelancers and sole traders in Greece, but the law gives you a release valve: the right to dispute it.
Before you start the process, though, you should know that this is not a simple application form. It is a procedure that demands organisation and attention to detail.
Check Whether You Qualify for a Reduction of the Deemed Income
Disputes fall into two basic categories. First, work out which one applies to you:
1. The Safe Route: Objective Grounds
If life threw obstacles at you that forced you to scale back or suspend your activity, a reduction is almost certain, as long as you can provide the supporting documents:
- Military service: For the period you were serving.
- Health issues: If you had to be hospitalised in a hospital or clinic.
- Maternity: Periods of pregnancy and postnatal leave.
- Natural disasters: If your business premises were hit by extreme weather events.
- Force majeure: Cases such as revocation of an operating licence or imprisonment.
2. The Audit Route: Your Actual Financial Reality
If your income was simply lower than the deemed amount because business was slow, you can still dispute it. Be careful, though: by asking to be taxed on your actual income, you give AADE (the Greek tax authority) the green light for a full tax audit. That means everything gets examined: from bank accounts to living expenses.
The Process, Step by Step
Disputing the deemed income requires specific actions on your tax return:
- Codes 445-446 on form E1: When filing your annual income tax return (form E1), you must fill in these codes to formally declare that you disagree with the deemed income.
- MyBusinessSupport platform: Within 60 days of filing your return, you must log in to this AADE platform.
- Living-expenses questionnaire: You will be asked to answer detailed questions about your outgoings (electricity, phone, tuition fees, travel, card transactions).
- Uploading supporting documents: You upload the paperwork that proves your case (medical reports, military service certificates, etc.).
The Big Trap: Pay First, Wait Later
It is critical to understand that disputing the deemed income does not pause the tax assessment.
Note: You will still pay the tax calculated on the imputed income. If the review rules in your favour, the tax office will refund the excess amount or offset it against future liabilities.
Pro Tip
If you choose to dispute on financial grounds, make sure the picture painted by your bank accounts and cards is completely clean and consistent with the income you declare.
This article is for information purposes only. For every tax decision, always consult your accountant.
Frequently asked questions
What is imputed (deemed) income in Greece?
It is a minimum taxable income that the Greek tax authority (AADE) presumes freelancers and sole traders earned, calculated from factors like the minimum wage and years in business, regardless of what their books show. You are taxed on this floor unless you successfully dispute it.
How do I dispute the deemed income on my Greek tax return?
You fill in codes 445-446 on your annual E1 tax return to formally object, then within 60 days of filing you log in to the AADE MyBusinessSupport platform, complete a detailed living-expenses questionnaire and upload your supporting documents.
Do I still have to pay the tax while my dispute is pending?
Yes. Disputing does not pause the assessment, so you pay the tax on the deemed income first. If the review rules in your favour, the tax office refunds the excess or offsets it against future liabilities.
Does clean myDATA reporting help my case?
It does. A dispute on financial grounds triggers a full audit of your real income, so accurate revenue records matter. Invoicing through an AADE-certified e-invoicing provider such as Wrapp means your income is transmitted to myDATA correctly and in real time, making your actual figures easier to substantiate.
Need help?
If you have a question about this topic or want to make sure everything is set up correctly, contact us and we will look at it together.