The tax on self-employed professionals, who were taxed this year based on the presumptive income, will be reduced from 2025, as the fee for practicing a profession is being abolished, saving them 325 euros.
At the same time, the presumptive income is reduced for those who in 2024 had a turnover above the average of their activities, after the upward adjustment of the turnover average, based on 2023 tax year incomes.
Also, from 2025 the prepayment of tax reverts to 55%. It is noted that upon taxing the 2023 incomes of professionals, when the minimum taxable income system was first implemented, it was decided to pay 50% of the advance tax. However, this provision was transitional, just for one year.
According to government officials, the return of the advance charge to 55% of income tax will not bring any additional burden.
For example, in the event that the tax calculated this year (for incomes of 2023) on a self-employed or freelance professional amounted to €1,000, an advance tax of €275 (and not €550) was imposed. If this year he is asked to pay the same tax – i.e. €1,000 – he will pay an advance of €550, but with €275 deducted then. [kathimerini.com]
