Greece Tekmiria Calculator (Imputed Income 2026)

Τεκμήρια διαβίωσης ("presumptions of living expenses," commonly just "tekmiria") is a mechanic that has no direct equivalent in most other countries' tax systems, and it trips up almost every newcomer to Greek taxation. Rather than relying solely on the income you declare, AADE separately computes a minimum income the tax authority presumes you must have earned, based on specific assets you own: the size of your home, the engine size or emissions class of your car, boats, swimming pools, domestic staff, private tutors, and private school tuition. If this presumed ("imputed") income is HIGHER than the income you actually declared, you get taxed on the higher, imputed figure -- not on what you reported.

The logic is straightforward once you see it: if you own a large house, an expensive car, and a boat, but report only €8,000 of taxable income for the year, Greek tax authorities reason that maintaining those assets requires more real income than that -- someone is either receiving untaxed income or being supported by resources not reflected on their tax return. Rather than auditing every such case individually, the law simply imputes a minimum income from asset ownership and taxes the higher of the two figures automatically, every year, for every taxpayer with tekmiria-triggering assets.

This is governed by Articles 31-34 of the Income Tax Code (Law 4172/2013). Each asset category has its own formula: a primary or secondary residence imputes income based on its size (in a tiered €/square-meter schedule that gets steeper for larger homes), a car imputes income based on engine displacement (for older vehicles) or CO2 emissions (for vehicles registered from November 2010 onward), and a household-wide minimum living-expense floor applies even to taxpayers with no tekmirio-triggering assets at all.

Important scope note. This calculator fully computes housing and vehicle tekmiria from verified 2026 tables, and applies the minimum living-expense floor. Boats, swimming pools, domestic staff, private tutors, and private school tuition also separately impute income under Article 32, but this platform could not independently verify their exact current per-unit rates against a primary source this session -- see "What This Does Not Account For" below. This calculator lets you manually enter a combined total for those categories (from your myAADE pre-filled E1 form or a tax advisor) so the overall comparison still reflects your true position.

Using the calculator's default inputs: a 110m² primary residence (not single-family), a 1,600cc car registered after November 2010 with CO2 emissions of 130g/km, no other assets, single filer, €10,000 declared income.

1. Housing: 80m² × €28 + 30m² × €45 = €2,240 + €1,350 = €3,590.
2. Vehicle: CO2 130g/km falls in the 123-139g/km band: €2,000 + (130-122) × €30 = €2,000 + €240 = €2,240.
3. Sum of asset tekmiria: €3,590 + €2,240 + €0 (other) = €5,830.
4. Minimum floor for a single filer: €3,000 (already exceeded by the €5,830 sum, so the floor does not bind here).
5. Total imputed income: max(€5,830, €3,000) = €5,830.
6. Comparison: declared income (€10,000) vs. imputed income (€5,830) -- declared income wins, so €10,000 is the taxable base used.

For a contrasting example where imputed income takes over: the same taxpayer owns no house and no car (declares only €1,000 of income, married filing jointly). Sum of asset tekmiria is €0, but the married minimum floor is €5,000, so total imputed income is €5,000 -- which exceeds the €1,000 declared income, meaning €5,000 becomes the taxable base, not the €1,000 actually reported.

• Boats, swimming pools, domestic staff, private tutors, and private school tuition. These categories genuinely exist under Article 32 ΚΦΕ and materially affect real tekmiria calculations for taxpayers who own them, but their exact current 2026 per-unit rate tables could not be independently verified against a primary source this session. This calculator accepts a manual combined entry for these categories rather than fabricating formulas; check your myAADE pre-filled E1 form or a tax advisor for the precise figures.
• The "asset acquisition expense" presumption (δαπάνη απόκτησης περιουσιακών στοιχείων). Separately from the annual living-expense tekmiria modeled here, Greek tax law also imputes income in the specific year you ACQUIRE major assets (buying a home, car, or securities), based on the acquisition cost. That one-time acquisition-year mechanic is not modeled in this calculator, which covers only the recurring annual living-expense tekmiria.
• Housing tekmirio above 400 m² or in high-value zones. The verified size-tier schedule stops at 400 m²; this calculator reuses the 400 m² marginal rate (€280/m²) as a floor for anything larger, which likely understates the true tekmirio for very large homes. A separate zone-price-based uplift for high-value-area properties was referenced in research but its exact multiplier could not be confirmed.
• Rebuttal evidence. Taxpayers can rebut tekmiria with documented evidence (e.g., proceeds from a prior asset sale, an inheritance, a loan, or savings drawn down) that explains the gap between declared and imputed income without paying tax on the imputed figure. This calculator computes the raw comparison only; it does not model the rebuttal/justification process.
• The minimum-tekmirio figures' exact 2026 currency. The €3,000/€5,000 minimum floor figures reflect the long-standing structure but were not independently re-confirmed as the exact figures in force for 2026 this session.
• Freelancer/self-employed presumptive taxation (τεκμαρτός προσδιορισμός εισοδήματος). A separate, unrelated presumptive-income mechanic applies specifically to self-employed professionals based on years in business; this is NOT the same as the asset-based tekmiria modeled here and is not covered by this calculator.

• Assuming tekmiria only affects the wealthy. Even a modest home and an ordinary car can push a taxpayer with genuinely low declared income (e.g., early retirees, students supported by family, or people between jobs) above their reported income for tax purposes -- the minimum floor alone applies to everyone.
• Forgetting the sale-proceeds/savings rebuttal exists. Many taxpayers overpay because they don't realize documented one-off events (selling a previous property, inheriting funds, drawing down savings) can be used to justify a gap between declared and imputed income, avoiding tax on the imputed figure.
• Confusing the CO2-based and cc-based vehicle scales. Whether your car's tekmirio uses engine displacement or CO2 emissions depends entirely on its first registration date (before or after 1 November 2010) -- using the wrong scale for your vehicle's age will produce a materially wrong figure.
• Overlooking the single-family surcharge and secondary-residence discount. These two adjustments (+20% and -50% respectively) are easy to miss and meaningfully change the housing tekmirio in either direction.
• Not accounting for jointly-owned or family-provided assets. If a car or home is registered to a family member rather than you directly, tekmiria rules have specific attribution provisions (e.g., for a spouse or dependent's assets) that are not modeled in this single-taxpayer calculator.

• Greece Income Tax Code (ΚΦΕ), Articles 31-34, Law 4172/2013 (framework for asset-based presumptive/imputed income, "τεκμήρια διαβίωσης" and the declared-vs-imputed comparison mechanic).
• Secondary-source aggregation of the 2026 housing tekmirio size-tier schedule (€28/€45/€77/€140/€280 per m² across five size tiers), cross-corroborated by two independent sources giving matching cumulative totals at every size checkpoint, including the 20% single-family surcharge and 50% secondary-residence discount.
• Secondary-source aggregation of the 2026 vehicle tekmirio tables (cc-based for pre-Nov-2010 vehicles, CO2-based for vehicles registered from Nov 2010 onward), the electric-vehicle rule, and the luxury surcharge bands.
• Secondary-source reference to the minimum individual/married living-expense floor (€3,000/€5,000), flagged as not independently re-confirmed as the exact 2026 figure this session.
• AADE (Independent Authority for Public Revenue) is the official source of record for exact current tekmiria tables, including boats, pools, and domestic staff categories not modeled here; its portal could not be fetched directly during this research session.