02 Jun Imputed Living Expenses 2026: How “Presumptive Expenses” Are Calculated

 

For the determination of imputed (presumptive) living expenses based on the taxpayer’s total annual expenditure — including that of their spouse and dependent members — the calculation is made as follows:

1) Housing (Primary Residence)

The annual imputed expense for residences (owned, rented, or provided free of charge) is calculated progressively based on square meters:

• Up to 80 sq.m. main living areas: €28 per sq.m.
• 81–120 sq.m. main living areas: €45 per sq.m.
• 121–200 sq.m. main living areas: €77 per sq.m.
• 201–300 sq.m. main living areas: €140 per sq.m.
• Over 300 sq.m. main living areas: €280 per sq.m.
• Auxiliary spaces are calculated at €28 per sq.m.

The above amounts are increased:

• By 30% for areas with a zone price between €2,800 and €4,999 per sq.m.
• By 58% for areas with a zone price exceeding €5,000 per sq.m.
• Αll the above amounts are increased by 20% for detached houses

 

2) Passenger Vehicles

31. a) Vehicles first registered up to 31.10.2010 (EU/EEA)

Calculated based on engine capacity:

• Up to 1,200 cc: €2,000
• 1,201–2,000 cc: plus €300 per 100 cc
• 2,001–3,000 cc: plus €450 per 100 cc
• Above 3,000 cc: plus €600 per 100 cc

1. b) Vehicles first registered from 01.11.2010 onwards

Calculated based on CO₂ emissions:

• Up to 122 g/km: €2,000
• 123–139 g/km: +€30 per gram above 122
• 140–166 g/km: +€45 per gram above 139
• Above 166 g/km: +€60 per gram above 166

Exemptions apply to:

• Vehicles with authenticity certificates (classic/collectible cars)
• Vehicles specially adapted for persons with disabilities (≥67%)

If the taxpayer or dependents own multiple vehicles, all imputed expenses are added cumulatively.

Zero imputed expense applies for zero-emission vehicles (cars, motorcycles, etc.) with a retail price up to €50,000.
For values above €50,000, a fixed imputed expense of €2,000 applies.

 

3) Private Education

Expenses for private primary and secondary education (excluding evening schools and special schools for individuals with disabilities) are calculated based on actual receipts.

 

4) Domestic Staff

Imputed expense is based on the applicable minimum wage for:

• Domestic helpers
• Drivers
• Tutors
• Other personnel

This does not apply if:

• Only one domestic helper is employed, or
• The taxpayer or a cohabiting dependent has a disability ≥67%, or
• The taxpayer is over 65 and employs one caregiver

 

5) Recreational Boats

The annual imputed expense for privately used recreational boats owned or possessed by the taxpayer, their spouse, or their dependents is determined based on berthing fees, insurance costs, fuel expenses, maintenance, and agency fees, and is calculated according to the vessel’s overall length as follows:

Open motorboats:

• Up to 5 meters: €2,800
• Above 5 meters: +€1,400 per additional meter

Boats with living quarters:

• Up to 7 meters: €8,400
• 7–10 m: +€2,100 per meter
• 10–12 m: +€5,250 per meter
• 12–15 m: +€10,500 per meter
• 15–18 m: +€15,750 per meter
• 18–22 m: +€21,000 per meter
• Above 22 m: +€35,000 per meter

Reductions:

• 50% reduction for sailing boats and traditional wooden Greek vessels

Additional:

• Crew salaries are added where applicable
• Commercial vessels are excluded

 

6) Aircraft

The annual imputed expense for aircraft, helicopters, and gliders owned or possessed by the taxpayer and their dependent family members is calculated as follows:

• Gliders: €8,000
• Aircraft/helicopters (internal combustion/turboprop):
  €65,000 for first 150 HP + €500 per additional HP
• Jet aircraft: €200 per pound of thrust
• Ultralight aircraft: €20,000

 

7) Swimming Pools

• Outdoor pools:
  • Up to 60 sq.m.: €160 per sq.m.
  • Above 60 sq.m.: €320 per sq.m.
• Indoor pools: amounts are doubled

 

8) Minimum Imputed Expense

• €3,000 for single individuals
• €5,000 for married couples filing jointly

 

Challenging Imputed Expenses

The total imputed expense may be disputed if it exceeds the taxpayer’s actual living expenses, provided this can be proven with supporting evidence.

Indicative cases include taxpayers who:

• Serve in the military
• Are incarcerated
• Are hospitalized
• Are unemployed and receive unemployment benefits
• Live with first-degree relatives who cover part of their expenses
• Are orphaned minors owning vehicles through inheritance
• Can prove reduced expenses due to force majeure

The taxpayer must submit supporting documentation. The Tax Authority evaluates the evidence and may adjust the imputed expense accordingly.

For cases 1 and 5, the difference between the imputed expense and the actual expense is taken into account when calculating the total imputed expense of the parent or child who contributes to the living expenses of the taxpayer.

If the parents are involved, the difference in the imputed expense is attributed to the parent with the higher income.

Karabelas Office stands by your side for the accurate submission of your tax return and the proper handling of issues related to imputed living expenses.

With experience and specialized knowledge, we guide you in avoiding unnecessary tax burdens and managing your obligations effectively.