Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Greece tax professional before filing.
Greece · Greece · Short-term rental taxes
Short-Term Rental Taxes in Greece
STR income in Greece is taxed as rental income at progressive rates of 15–45%, and hosts must also collect and remit the Climate Crisis Resilience Tax and a 0.5% Transient Occupancy Tax from guests.
The 30-Second Answer
- Register your property on AADE's myTaxisNet platform to obtain an AMA (Arithmos Mitroou Akiniton) number — it must appear on every listing before you accept bookings.
- Rental income is taxed at progressive rates: 15% up to €12,000, 35% on €12,001–€35,000, and 45% above €35,000; file your annual return by 30 June each year.
- Collect the Climate Crisis Resilience Tax from every guest (€8/night April–October, €2/night November–March for most STRs) and remit it to the tax authority quarterly.
- Also collect the Transient Occupancy Tax (0.5% of the rental amount) from guests; platforms like Airbnb may collect some local taxes on your behalf — verify your specific setup.
Deductions
What Can Greek STR Hosts Deduct?
Greece taxes STR income under the rental income regime; deductible expenses are limited compared to a full business regime, but several costs can reduce your taxable base.
Greece's standard rental income regime does not allow a blanket percentage deduction. Deductible expenses must be documented with receipts. If you operate as a registered business (rare for individual hosts), broader deductions including depreciation may apply. Always confirm with a Greek tax professional.
Filing Calendar
Key Dates & Filing Calendar
Greece's tax year runs 1 January to 31 December; most individual hosts file once a year via myTaxisNet.
If your total income tax liability is less than €30, no payment is due. Extensions to the 30 June deadline may be announced by AADE — check myTaxisNet for updates each year.
Airbnb Tax Guide Greece 2026 (assets.airbnb.com); AADE / myTaxisNet (gsis.gr)
Tax Treatment
How Is Greek STR Income Taxed?
Greece does not offer a simplified flat-rate abatement regime for rental income. All STR income is taxed under the progressive rental income scale unless the host registers as a business.
Individual Rental Income Regime
Default for most private hosts
- Income taxed at 15% on the first €12,000, 35% on €12,001–€35,000, and 45% above €35,000
- File annually via myTaxisNet by 30 June; no VAT obligation for private hosts
- Deductible expenses must be individually documented (receipts required)
- AMA registration on AADE platform is mandatory before listing
No ceiling — all rental income taxed at progressive rates
Business / Professional Operator Regime
For hosts operating multiple properties commercially
- Must register a business entity and maintain books and records with AADE
- 13% VAT applies (9% on certain islands); VAT returns filed periodically
- Broader deductions available including depreciation, but compliance burden is higher
- Income taxed under business income rules rather than the rental income scale
N/A — business income rules apply
Depreciation
Depreciation for Greek STR Properties
Depreciation is generally only available to hosts who have registered as a business with AADE. Private individual hosts under the rental income regime do not typically claim depreciation.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Residential building structure | 40 years (2.5% per year) | Applicable only if property is held through a registered business entity |
| Furniture & fixtures | 10 years (10% per year) | Business regime only; receipts required |
| Appliances & equipment | 5–10 years | Business regime only; confirm current rates with AADE or a tax advisor |
Individual private hosts under the standard rental income regime in Greece do not claim depreciation. These rates apply to registered business operators. Confirm current depreciation schedules with a Greek accountant.
If a property held through a business is sold, depreciation previously claimed may be subject to recapture and taxed as business income. Individual hosts are not affected.
Climate Crisis Resilience Tax & Transient Occupancy Tax
Greece's Guest Taxes: What Hosts Must Collect
Since 2024–2025, Greece imposes two guest-facing taxes that hosts are legally required to collect and remit: the Climate Crisis Resilience Tax and the Transient Occupancy Tax.
These taxes are charged to the guest but the host (property owner) is responsible for collecting them and remitting them to AADE. Failure to remit can result in penalties.
€8/night (peak) + 0.5% of rental amount
Reuters (Dec 2024); Airbnb Tax Guide Greece 2026; secondhomerhodes.com (2024); trippz.com Greece tourist tax guide
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Climate Crisis Resilience Tax | Host collects from guest at check-in; host remits quarterly to AADE | Record as a liability (not your income); remit separately from rental income |
| Transient Occupancy Tax (0.5%) | Host collects from guest; host remits to AADE | Calculated on the rental amount; keep records of each booking amount |
| VAT (13% / 9% on some islands) | Professional/business operators only; not applicable to private individual hosts | Only relevant if you have registered a business and are a VAT-registered operator |
From 2025, the Climate Crisis Resilience Tax for STRs rose to €8/night (April–October) and €2/night (November–March), up from €1.50 and €0.50 respectively in 2024. Cruise ship passengers visiting Santorini or Mykonos are charged €20/person; other destinations €5/person/day. Individual municipalities may increase the Transient Occupancy Tax from 0.5% to 0.75%.
Platforms
Airbnb, Booking.com & Other Platforms in Greece
Under EU DAC7 rules, platforms operating in Greece must report host earnings to AADE. Some platforms collect the Climate Crisis Resilience Tax on behalf of hosts — verify your account settings.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Yes — reports to AADE under DAC7 | In some cases — check your Airbnb account settings for Greece | Annual earnings summary available in your Airbnb account |
| Booking.com | Yes — reports to AADE under DAC7 | Varies — confirm in your Booking.com extranet settings | Annual earnings summary available in your Booking.com extranet |
| Vrbo / direct bookings | Vrbo reports under DAC7; direct bookings are your own responsibility | No — host must collect and remit all guest taxes directly | Vrbo provides earnings summaries; direct bookings require your own records |
Using Multiple Platforms
If you list on more than one platform, each platform reports its own payouts to AADE independently under DAC7. You must aggregate all income across platforms in your annual income tax return on myTaxisNet. Mismatches between platform-reported figures and your declared income may trigger queries from AADE.
EU DAC7 Reporting
Since 2023, all digital platforms operating in the EU — including Airbnb, Booking.com and Vrbo — are required under the EU DAC7 Directive to report the income earned by hosts on their platforms to the relevant national tax authority (AADE in Greece). This means AADE receives data on your platform earnings automatically. Ensure your declared income matches what platforms report.
Airbnb Tax Guide Greece 2026 (assets.airbnb.com/help/Airbnb_TaxGuide2026_Greece_ENGLISH.pdf); EU DAC7 Directive 2021/514
Illustrative P&L: Individual Rental Income
Example for a host earning €20,000 gross STR income in Greece under the individual rental income regime (illustrative only).
Record-Keeping
Stay Audit-Ready: What to Keep
AADE cross-references platform-reported income with your tax return. Keep thorough records to substantiate your declared income and any deductions claimed.
| Keep | How long | Why |
|---|---|---|
| Booking records & rental agreements | 5 years | Substantiates income declared on your annual return; AADE may request these |
| Platform payout statements (Airbnb, Booking.com, etc.) | 5 years | Must match DAC7-reported figures; discrepancies trigger AADE queries |
| Climate Crisis Resilience Tax collection & remittance records | 5 years | Proves you collected and remitted the correct amount from each guest |
| Receipts for all deductible expenses (repairs, insurance, fees) | 5 years | Required to substantiate any expense deductions claimed against rental income |
| AMA registration certificate | Indefinitely while operating | Must be displayed on all listings; proof of legal registration with AADE |
Greece's general statute of limitations for tax assessments is 5 years from the end of the tax year in which the return was filed. Keep all STR-related documents for at least 5 years. In cases of non-filing or fraud, AADE can go back further.
Estimator
Short-Term Rental Tax Estimator
Plug in your bookings and costs to see your likely taxable position.
Your Numbers
Total short-term-rental income, before costs.
Allowable running costs, mortgage interest, depreciation and platform fees.
Your top income-tax band, as a percentage.
Estimated tax owed
Income tax on your net rental profit at your marginal rate.
Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.
Sources & notes
This page is for educational purposes only and is not tax advice. Greek tax law changes frequently — always verify current rates, deadlines and requirements with AADE (gsis.gr) or a qualified Greek tax professional.
- Airbnb Tax Guide Greece 2026 (AADE / independent firm) — assets.airbnb.com/help/Airbnb_TaxGuide2026_Greece_ENGLISH.pdf — income tax rates, filing deadlines, VAT, Climate Crisis Resilience Tax, AMA registration
- Airbnb Tax Guide Greece 2024 — assets.airbnb.com/help/AirbnbTaxGuide2024_Greece_ENGLISH.pdf — income tax rates, myTaxisNet filing, 30 June deadline
- Reuters — Greece backs higher tax on short-term rentals (Dec 2024) — reuters.com — 2025 Climate Crisis Resilience Tax rate increases (€8/night high season, €2/night low season)
- Second Home Rhodes — Short-term rentals and taxes in Greece (2024) — secondhomerhodes.com — progressive income tax rates, Climate Tax, Transient Occupancy Tax, 60-day rule
- Buy Greece LLC — Greek Short-Term Rental Rules 2026 — buygreece.us — AMA registration, 60-day rule, Athens moratorium, DAC7 reporting
- Trippz — Tourist tax in Greece — trippz.com/tourist-tax/greece — Climate Crisis Resilience Tax rates, Transient Occupancy Tax, VAT for professional operators
- AADE / myTaxisNet — Greek Tax Authority — gsis.gr — official portal for income tax filing, AMA registration, tax remittance
Questions
Frequently Asked Questions: Greek STR Taxes
Mr Props Team
Property & Short-Term Rental Tax specialists
Make Tax Season a Non-Event
Mr. Props tracks your STR income, expenses and remittances all year, so your Greece filing is ready to file instead of reconstructed in a panic.
Join Hosts Running Smarter Portfolios
Monthly tactics on STR tax, pricing and operations — written for operators, not accountants.
No spam. Unsubscribe anytime.