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Business structures · 2026 tax year

Compare a sole trader, IKE, OE and AE

Enter revenue and expenses once to compare tax, social insurance, net income per person, retained profits and liability for debts. IKE is a private limited company, OE is a general partnership and AE is a company limited by shares.

Financial inputs for all four structures

Enter annual amounts excluding VAT. Shared expenses are operating costs, excluding taxes, the business levy, participants’ social insurance contributions and any fees the company pays them.

Percentage of positive profits after tax and the business levy, subject to any distribution limit.
Settings by business structure

The example splits company profits 60/40 between two people. In the AE, both are shareholders without board roles. Open a structure to change profit shares, roles, contributions or limits.

Sole trader
The example uses 12 months in the first self-employed insurance category, including the unemployment contribution.
Net adjustment to accounting profit, excluding the contributions entered separately.
Enter 0 if you have confirmed that the minimum does not apply. Leave blank to calculate tax on declared profit only.
IKE
€800 is an example for the registered office. Enter the levy for the office and branches, or 0 if exempt.
Net adjustment to accounting profit. Contributions entered below are calculated separately.
Use profits from the same financial year after reserves and other restrictions. Leave blank to model a hypothetical distribution.
Participants and profit shares

Enter each person’s profit share and annual social insurance contributions. The example amounts vary with insurance status and category. Mark contributions as deductible only if you have confirmed the company can deduct them.

OE
€800 is an example for the registered office. Enter the levy for the office and branches, or 0 if exempt.
Net adjustment to accounting profit. Contributions entered below are calculated separately.
Use profits from the same financial year after reserves and other restrictions. Leave blank to model a hypothetical distribution.
Participants and profit shares

Enter each person’s profit share and annual social insurance contributions. The example amounts vary with insurance status and category. Mark contributions as deductible only if you have confirmed the company can deduct them.

AE
€800 is an example for the registered office. Enter the levy for the office and branches, or 0 if exempt.
Net adjustment to accounting profit. Contributions entered below are calculated separately.
Use profits from the same financial year after reserves and other restrictions. Leave blank to model a hypothetical distribution.
Participants and profit shares

Enter each person’s profit share and annual social insurance contributions. The example amounts vary with insurance status and category. Mark contributions as deductible only if you have confirmed the company can deduct them.

Assumptions and sources

  • This calculator applies the general tax rules for Greek tax residents. It treats the sole trade as the only activity, without salary, pension or special reliefs. It excludes advance income tax, VAT, offsets from prior years and management or board fees. Ministry of Finance · Income tax · AADE · Tax handbook.
  • The optional deemed income estimate for a sole trader uses the applicable minimum wage, years in business and payroll figures. Enter a confirmed final amount for special cases or an increase based on the KAD activity code. Law 5301/2026 · Article 40 · AADE · Average turnover by activity code · Ministry of Labour · Minimum wage.
  • For management fees, see the options and required documents in the IKE guide.
  • For an OE using single-entry bookkeeping, the usual treatment of ordinary profits applies, with no withholding on distribution. Other company cases use the standard dividend tax for individuals. The target distribution is a scenario. To determine what can be distributed, confirm the accounts, reserves, any minimum dividend and the company resolution. AADE · E1 instructions, codes 431–432.
  • The contribution example uses the first insurance category for the sole trader, IKE manager and general partners. In the OE example, the partners do not also operate sole trades and the partnership pays and deducts their contributions. Use confirmed figures for a different category, overlapping insurance or different deductibility. e-EFKA · 2026 contributions · e-EFKA · Who must be insured · AADE · Deducting partners’ contributions.
  • Enter the business levy for each company based on its registered office, branches and any exemptions. Law 5222/2025 · Article 249.

Liability for debts