Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Greece tax professional before filing.
Athens, Greece · Greece · Short-term rental taxes
Short-Term Rental Taxes in Athens, Greece
STR income earned in Athens is taxed as real-estate income under Greece's progressive property-income scale, and hosts must also collect and remit the Climate Crisis Resilience Fee (a nightly per-guest levy) on every booking.
The 30-Second Answer
- Income tax on rental income is levied at progressive rates: 15% on the first €12,000, 35% on €12,001–€35,000, and 45% above €35,000 — filed annually via myTAXISnet (AADE) by the 30 June deadline.
- The Climate Crisis Resilience Fee (formerly the overnight stay tax) applies to every guest night: €8 per night during the high season (April–October) and €2 per night in the low season (November–March) for short-term rentals — hosts collect this from guests and remit it to the tax authority.
- Most individual hosts renting up to two properties without additional hospitality services are taxed as property income (not business income), meaning no VAT registration is required; renting three or more properties or providing hotel-like services may trigger business income classification and 13% VAT.
- Platforms such as Airbnb are required under DAC7 (EU Directive 2021/514) to report host earnings to Greek tax authorities (AADE), so declared income must match platform records to avoid audit queries.
Deductions
What Can Athens STR Hosts Deduct?
Under the Greek property-income regime, deductions against rental income are limited; the rules differ significantly from a business-expense model.
Greece's Income Tax Code (Law 4172/2013) does not provide a flat-rate expense deduction for property income the way some countries do. Actual documented costs may be deductible; consult a Greek tax adviser for your specific situation. Depreciation is generally only available if the activity is classified as business income.
Filing Calendar
Key Dates & Filing Calendar
Greece's tax year runs 1 January – 31 December; all STR hosts must file an annual income tax return and remit the Climate Crisis Resilience Fee quarterly.
AADE regularly extends the 30 June filing deadline — check gsis.gr each spring for the confirmed date. Late filing attracts penalties.
Airbnb Tax Guide Greece 2024 (Airbnb/AADE); gsis.gr — Independent Authority for Public Revenue (AADE)
Tax Treatment
Property Income vs. Business Income: Which Applies to You?
Greek law draws a clear line between passive rental income and active business activity — the classification determines your tax rates, VAT obligations, and record-keeping requirements.
Property Income Regime
For individuals renting 1–2 properties without hotel-like services
- Income taxed at 15% (up to €12,000), 35% (€12,001–€35,000), 45% (above €35,000)
- No VAT registration required
- Declared on annual income tax return via myTAXISnet (form E1/E2)
- Simpler record-keeping; no obligation to maintain full business books
- Climate Crisis Resilience Fee still applies and must be collected and remitted
Up to 2 properties / no additional services
Business Income Regime
For hosts renting 3+ properties or providing hospitality services
- Income taxed as business profit under standard corporate/personal business rates
- 13% VAT applies (9% on some islands) and must be charged to guests
- Full double-entry bookkeeping and invoicing obligations
- Depreciation of property and assets becomes available as a deduction
- Registration with AADE as a business entity required; higher compliance costs
3 or more properties, or hotel-like services provided
Depreciation
Depreciation for Athens STR Hosts
Depreciation (amortisation of asset cost) is generally only available to hosts classified under the business-income regime in Greece; it is not a standard deduction under the property-income regime.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Residential building structure | 40 years (2.5% per year) | Applicable only under business-income regime; not available for passive property-income hosts |
| Furniture & fittings | 10 years (10% per year) | Business-income regime only; receipts required |
| Appliances & equipment | 5–10 years (10–20% per year) | Business-income regime only; Greek tax depreciation tables apply |
Depreciation rates are set by Greek tax regulations under Law 4172/2013 and related ministerial decisions. Individual property-income hosts should consult a Greek accountant before claiming depreciation.
If a property previously depreciated under the business-income regime is sold, any gain attributable to prior depreciation may be subject to capital gains tax in Greece. Seek professional advice before disposal.
Climate Crisis Resilience Fee
Athens Local Lodging Taxes: Climate Crisis Resilience Fee
Since 2025, Greece's nightly accommodation levy — the Climate Crisis Resilience Fee — has increased significantly for short-term rentals. Athens hosts must collect it from guests and remit it to AADE.
The Climate Crisis Resilience Fee (introduced in 2018, reformed and increased in 2024/2025 under Law 5162/2024) applies to all accommodation types including Airbnb and short-term rentals. It is charged per guest per night and is separate from income tax and VAT.
Up to €8 per guest per night (high season) + applicable municipal transient occupancy tax
Reuters, 4 Dec 2024 (Greek parliament approval); Law 5162/2024 (Greek Government Gazette); trippz.com tourist tax guide Greece
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Climate Crisis Resilience Fee (direct booking) | Host collects from guest at check-in or via booking; host remits quarterly to AADE | Record as a liability (not your income); remit separately from rental income |
| Climate Crisis Resilience Fee (Airbnb booking) | Airbnb may collect and remit on behalf of the host in some cases — verify current Airbnb Greece settings | Confirm in your Airbnb host dashboard whether Airbnb is remitting; if not, host is responsible |
| Transient Occupancy Tax (municipal) | Host collects and remits to the relevant municipality | Check Athens municipality rules; rates vary 0.5%–0.75% of room price |
The Climate Crisis Resilience Fee is not income to the host — it is a pass-through levy. Do not include it in your taxable rental income. Rates shown are for 2025 onwards following Law 5162/2024. Always verify current rates with AADE (gsis.gr) as they may change.
Platforms
How Airbnb & Other Platforms Handle Greek Tax Reporting
Under EU DAC7 rules, digital platforms operating in Greece must report host earnings to AADE — meaning your declared income must match what the platform reports.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Yes — reports to AADE under DAC7 (EU Directive 2021/514) | Varies — check your Airbnb Greece host dashboard for current Climate Fee collection status | Annual earnings summary available in host account; Airbnb Tax Guide Greece published for hosts |
| Booking.com | Yes — DAC7 reporting obligations apply | Generally does not collect Greek Climate Crisis Resilience Fee on behalf of hosts — host responsible | Annual payment summary available in extranet |
| Vrbo / HomeAway | Yes — DAC7 reporting obligations apply | Generally does not collect Greek Climate Crisis Resilience Fee — host responsible | Annual earnings summary available in host account |
Hosting on Multiple Platforms?
If you list on Airbnb, Booking.com, and Vrbo simultaneously, each platform reports independently to AADE under DAC7. You must aggregate all income across platforms and declare the total on your annual income tax return. Keep separate records per platform to reconcile easily.
DAC7 — EU Platform Reporting Directive
Since 1 January 2023, all digital platforms operating in the EU (including Airbnb, Booking.com, and Vrbo) are required under DAC7 (EU Directive 2021/514, transposed into Greek law) to report the income of Greek-resident and Greek-property hosts to AADE annually. AADE can cross-check your tax return against platform data. Ensure your declared rental income matches your platform earnings summaries.
Airbnb Tax Guide Greece 2024 (assets.airbnb.com); EU DAC7 Directive 2021/514; AADE (gsis.gr)
Illustrative P&L: Property Income Regime
Example for a single Athens apartment earning €18,000/year gross STR income under the property-income regime (individual host). For illustration only — not tax advice.
Audit Readiness
Stay Audit-Ready: What Athens STR Hosts Should Keep
AADE has launched extensive reviews of STR income reporting in Greece — good record-keeping is your best protection.
| Keep | How long | Why |
|---|---|---|
| Booking records (guest name, dates, amount paid) | 5 years minimum | AADE can audit up to 5 years back; DAC7 platform reports will be cross-checked |
| Platform earnings summaries (Airbnb, Booking.com, etc.) | 5 years minimum | Must reconcile with declared income on annual tax return |
| Climate Crisis Resilience Fee collection and remittance records | 5 years minimum | Proof that the fee was collected from guests and remitted to AADE quarterly |
| Receipts for all claimed deductions (repairs, insurance, ENFIA, accountant) | 5 years minimum | Required to substantiate any deductions claimed against rental income |
| AADE short-term rental registration (AMA number) and property registration documents | Indefinitely while operating | Mandatory registration; operating without AMA number is an offence under Greek law |
AADE launched an extensive review of STR income reporting in 2024–2025. Hosts whose declared income does not match platform DAC7 reports may receive audit queries. Ensure your myTAXISnet return matches your Airbnb/Booking.com annual summaries before filing.
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 does not constitute tax or legal advice. Greek tax law changes frequently — always verify current rates, thresholds, and deadlines with AADE (gsis.gr) or a qualified Greek tax adviser before filing.
- AADE / gsis.gr — Independent Authority for Public Revenue (Greece) — Official Greek tax authority portal for myTAXISnet filing, registration, and guidance. gsis.gr
- Airbnb Tax Guide Greece 2024 — Airbnb guide to Greek STR tax considerations for hosts, covering income tax and VAT. assets.airbnb.com/help/AirbnbTaxGuide2024_Greece_ENGLISH.pdf
- Law 4172/2013 — Greek Income Tax Code — Primary legislation governing income tax on rental income in Greece, including progressive rates for property income.
- Law 5162/2024 — Climate Crisis Resilience Fee amendments — Greek parliament legislation increasing the nightly accommodation levy from 2025, as reported by Reuters (4 Dec 2024).
- Reuters — Greece backs higher tax on short-term rentals (4 Dec 2024) — News report on Greek parliament approval of increased Climate Crisis Resilience Fee: €8/night high season, €2/night low season for STRs from 2025. reuters.com
- MBGCS — Understanding Airbnb Taxation in Greece (2026) — Professional tax guide covering income classification, VAT, and Climate Crisis Resilience Fee for Greek STR hosts. mbgcs.com
- Trippz — Tourist Tax in Greece — Overview of Climate Crisis Resilience Fee rates, Transient Occupancy Tax, and VAT for Greek accommodation. trippz.com/tourist-tax/greece
- EU DAC7 Directive 2021/514 — EU directive requiring digital platforms to report seller/host income to national tax authorities, transposed into Greek law from 1 January 2023.
Questions
Frequently Asked Questions: Athens STR Taxes
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