On 1 January, the increased Climate Resilience Fee (CCF) came into effect, replacing the previous accommodation levy. The CCL is charged per night and applies to both Airbnb-type short-term rentals and hotel rooms.
How the 2025 CCF is structured
For the months of April – October
Based on a decision by the Deputy Minister of National Economy and Finance, Mr Christos Dimas, the fee is structured as follows:
- Short term rentals: 8 euros per night.
- Single-family houses of more than 80 m² for short-term rentals: 15 euros per night.
- Self-catering accommodation – furnished tourist villas: 15 euros per night.
- Hotel accommodation:
- 1-2 stars: 2 euros,
- 3 stars: 5 euros,
- 4 stars: 10 euros,
- 5 stars: 15 euros
For the months November – March
During the winter season the CCF is adjusted as follows:
- Short term rentals: EUR 2 per night.
- Single-family houses of more than 80 m² for short-term rentals: 4 euros per night.
- Self-catering accommodation – tourist furnished villas: 4 euros per night.
- Hotel accommodation:
- 1-2 stars: 0.50 euros
- 3 stars: 1.50 euros
- 4 stars: 3 euros
- 5 stars: 4 euros
Who pays the CCF?
The tax is paid by the customer staying in the property or room. It is paid at the end of the stay and before departure by means of a special receipt – a CCL receipt – issued by the company or private owner.
Returning the CCF to the tax administration
- Owners and companies pay the CCF through monthly declarations.
- The declarations must be submitted by the last day of the month following the month in which the item in question was issued.
Special case: for stays that include periods with different tax rates (e.g. from October to November), a separate item is issued for each month and not at the time of departure.
Aim of CCF
The CCF aims to
- strengthen the financing of actions to address the climate crisis.
- harmonise taxation between short-term rentals and hotel accommodation.
To learn more about the Climate Resilience Fee and all the tax burdens on short-term rentals, book your seat at the Short Stay Conference 2025 now.