Section 4

Digital Nomads & Freelancers

The freelance and contractor economy in IT is now a structural feature of the European technology talent market. Rate benchmarks, engagement models and the legal-fiscal context for Greece.

4.1 Freelance Rate Benchmarks

Pre-tax daily or monthly fees for experienced freelancers (typically 5+ years). Greek rates reflect local market engagements. EU/Remote rates reflect what Greek-based professionals typically command working for foreign clients remotely. Currency: EUR.

SpecialisationDaily RateMonthly RateGreeceEU Remote
Backend Developer250–4004,500–7,500200–350350–550
Fullstack Developer280–4505,000–8,000220–380380–600
Data Engineer320–5505,500–9,000250–420420–700
Data Scientist350–6006,000–10,000280–460450–750
ML / AI Engineer450–8007,500–13,000350–600600–1,000
LLM / AI Specialist500–9008,500–15,000400–700700–1,200
DevOps / Cloud Engineer320–5505,500–9,500260–430430–700
Cybersecurity Specialist350–6506,000–11,000280–500480–800
UI/UX Designer220–3804,000–7,000180–300300–500
QA / Test Automation200–3503,500–6,500170–280280–480
Sources: Malt European Freelance Barometer 2024, Comet.co, Remote.com, Toptal rate guidelines, community salary data.

4.2 How Companies Engage Freelancers

Direct B2B Contract

The freelancer operates as a registered business and invoices the client directly. Most common in Greece for experienced contractors. The freelancer manages their own VAT, income tax and social security contributions.

Umbrella Company (Portage Salarial)

The contractor works through an intermediary employer that handles payroll and compliance. Common in France and the UK, increasingly available in Greece through international providers.

Platforms

Toptal, Malt, Arc.dev and Upwork manage the contracting relationship and payment. They typically take a margin of 15 to 30 percent above the contractor's net rate. Most appropriate for project-based engagements where speed of hire outweighs cost efficiency.

4.3 Key Fiscal Obligations for IT Freelancers in Greece

The following is general market intelligence, not legal or tax advice. Freelancers should consult a qualified Greek accountant for their specific situation. Tax regulations change frequently.

EFKA (Social Security)

Freelancers must contribute to EFKA, the unified Greek social security fund. In 2025, the minimum monthly contribution was approximately 230–280 EUR, with higher contributions at higher income levels.

Income Tax

Freelance income is taxed on a progressive scale. The first 10,000 EUR is taxed at 9 percent, 10,001 to 20,000 at 22 percent, 20,001 to 30,000 at 28 percent, 30,001 to 40,000 at 36 percent, and above 40,000 at 44 percent. An advance tax prepayment of 55 percent of the prior year's tax is also required annually.

VAT

Freelancers with annual turnover above 10,000 EUR must register for VAT and charge 24 percent on services. Services provided to EU B2B clients may be zero-rated under reverse charge rules.

4.4 Digital Nomad Visa: Greece

Greece introduced a Digital Nomad Visa in 2021, allowing non-EU nationals to reside in Greece while working remotely for employers based outside Greece. Key conditions include proof of remote income of at least 3,500 EUR per month, health insurance coverage, and an initial 12-month residence permit renewable for up to two years. EU citizens benefit from freedom of movement, with no separate visa required, though Greek tax residency rules apply when spending more than 183 days per year in Greece.

Looking to engage a contractor or build a freelance bench?

We can advise on rates, engagement model and compliant onboarding.

Talk to us