{"id":31053,"date":"2025-07-07T16:47:26","date_gmt":"2025-07-07T13:47:26","guid":{"rendered":"https:\/\/bnbnews.gr\/?page_id=31053"},"modified":"2026-08-22T19:50:31","modified_gmt":"2026-08-22T16:50:31","slug":"short-term-rental-tax-faq-greece","status":"publish","type":"page","link":"https:\/\/bnbnews.gr\/en\/short-term-rental-tax-faq-greece\/","title":{"rendered":"Short-Term Rental Tax FAQ \u2013 Greece"},"content":{"rendered":"\t\t
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Welcome to the BnBNews.gr<\/strong> Frequently Asked Taxation Questions page \u2013 your trusted source for everything related to Short-Term Rentals in Greece.<\/h3>

Whether you’re a holiday home owner, an aspiring short-let property manager, a company seeking to establish partnerships in Greece, this section is designed to answer your most common questions about the ever-evolving world of short-stay accommodation in Greece.<\/p>

We provide clear, up-to-date information on a wide range of topics, including:<\/p>

Legal requirements for short-term rentals in Greece, <\/a>How to register your Airbnb property, <\/a>Tourist rental licence: What you need to know, <\/a>Short-term rental taxes and VAT obligations, <\/a>Choosing the right rental platform and channel manager, <\/a>Differences between tourist leases and short-term rentals, <\/a>Business opportunities & partnerships in the Greek short-term rental market<\/a><\/strong><\/p>

This page serves as your go-to reference for understanding the taxation framework, compliance issues, and best practices involved in managing or listing short-term rental properties in Greece.<\/p>

Why Use BnBNews.gr?<\/h3>

At BnBNews.gr, we monitor developments in Greek legislation and market trends to help property owners<\/strong>, hosts<\/strong>, companies<\/strong>, and visitors<\/strong> stay informed and compliant.<\/p>

From how to become a legal Airbnb host<\/a><\/strong> to understanding the tax implications of hosting<\/a><\/strong>, and learning which platforms are best for your property<\/a><\/strong>, you\u2019ll find reliable and practical guidance tailored to the Greek market.<\/p>

Stay updated. Stay compliant. Stay ahead \u2013 with BnBNews.gr<\/strong><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\"guest-arrive-sponsor-en\"\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\tTAXATION\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tWhat are the Activity Code Numbers (KAD) for Short-Term Rentals?<\/a>\n\t\t\t\t\t<\/h2>\n\t\t\t\t\t

Natural persons, legal entities, and legal persons engaging in Short-Term Rental activities in Greece must declare one or both of the following Activity Code Numbers (KAD), depending on whether the lease is carried out through a digital platform or directly (offline):<\/p>

55.20.11.06<\/strong> \u2013 Short-term rental services of real estate via digital platforms<\/p>

55.20.11.07<\/strong> \u2013 Short-term rental services of real estate outside digital platforms<\/p>

The general KAD categories 55.20 (Accommodation services) and 6820 (Rental and leasing of real estate) apply to short-term rentals only when one of the above two KADs is declared as the primary activity, and the second is also included as a secondary activity if applicable.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tHow is income from Short\u2011Term Rentals of up to two (2) properties taxed in Greece?<\/a>\n\t\t\t\t\t<\/h2>\n\t\t\t\t\t


Property owners who rent out up to two (2) properties through short-term rental platforms such as Airbnb<\/a> or Booking.com<\/a> are subject to a specific tax regime under Greek law.<\/p>

If the owner either manages the properties directly or has assigned them to a management company, the resulting income is treated as real estate income and is taxed as rental income, in accordance with the applicable legislation (Article 39A, Law 4172\/2013<\/a><\/strong>).<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tWhat is the rental income tax scale in Greece (flat taxation)?<\/a>\n\t\t\t\t\t<\/h2>\n\t\t\t\t\t
Annual Rental Income (\u20ac)<\/th>Tax Rate<\/th><\/tr><\/thead>
0 \u20ac \u2013 12.000 \u20ac<\/td>15%<\/td><\/tr>
12.001 \u20ac \u2013 35.000 \u20ac<\/td>35%<\/td><\/tr>
35.001 \u20ac and above<\/td>45%<\/td><\/tr><\/tbody><\/table>

\u00a0<\/p>

\u26a0\ufe0f Important Note:
A reduced 5% rate previously applied to amounts up to \u20ac12,000. However, this has been abolished. The correct minimum applicable rate is now 15%.<\/p>

\ud83d\udccc This scale applies to both long-term and short-term leases, as long as no hotel-style services are offered.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tHow is short-term rental income taxed in cases of co-ownership (e.g., Airbnb)?<\/a>\n\t\t\t\t\t<\/h2>\n\t\t\t\t\t

Why doesn’t the state impose a general “ban” on Airbnb while there is a housing problem?
Because the revenue is huge: from ~70 million in 2017 to 973 million in 2025 and very close to 1 billion in 2026. The government does not want to “kill” such a large source of tax revenue, so it is opting for targeted geographical restrictions only in areas with high housing pressure (central Athens, Thessaloniki’s 1st municipal district) rather than horizontal bans.<\/p>

Read more:<\/p>

If a property rented via short-term leasing (such as Airbnb<\/strong> or Booking.com<\/strong>) is co-owned by more than one person, the rental income is taxed separately for each co-owner.<\/p>

The type of income (i.e. rental income or business income) is determined based on each owner’s total involvement in short-term rental properties.<\/p>
Owner<\/strong><\/th>Ownership in Number of Properties<\/strong><\/th>Type of Ownership<\/strong><\/th>Taxation Method<\/strong><\/th><\/tr><\/thead>
A<\/strong><\/td>100% of 2 properties + 50% of 1 property<\/td>Total participation in 3 properties<\/td>Business activity (treated as a sole proprietor)<\/em><\/td><\/tr>
B<\/strong><\/td>50% of 1 property only<\/td>Partial ownership of 1 property<\/td>Real estate income (private individual)<\/em><\/td><\/tr><\/tbody><\/table>

\ud83d\udccc What You Need to Know:<\/strong>
Taxation does not depend solely on ownership type (full or partial), but on the total number of properties in which each owner has a share. If the total participation exceeds two properties, the taxpayer is considered a professional<\/strong> (sole proprietor) and the income is taxed as business income<\/strong>. If the owner participates in one or two properties only, the income is taxed as rental income, using the flat tax scale of 15%\u201335%\u201345%.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tWhat short-term rental obligations apply to all property owners?<\/a>\n\t\t\t\t\t<\/h2>\n\t\t\t\t\t

What is the Property Ownership and Management Register (MIDA)?
MIDA is a platform of the Independent Authority for Public Revenue (IAPR) that brings together all property ownership and management data, combining information from the Land Registry, the E9 form, and property use declarations, with the aim of ensuring transparency and modernizing the real estate market.Regardless of whether the lessor is taxed as a private individual or as a business (professional), there are certain obligations that apply to everyone engaging in short-term property rentals\u2014whether through Airbnb, Booking.com, or similar platforms.<\/p>

\u2705 Common Obligations for Short-Term Rentals in Greece:<\/strong><\/p>

1. Registration in the AADE Short-Term Property Registry<\/p>

2. Obtaining a property registry number (AMA)
This is mandatory unless the owner falls under paragraph 5, article 46 of Law 4179\/2013 (e.g. licensed tourism businesses).<\/p>

3. AMA must be listed on all platforms
The AMA must be displayed on every listing on digital platforms, as well as on websites, social media, or any other promotional material.<\/p>

4. Submission of Short-Term Lease Declarations
For every confirmed booking, an electronic declaration must be submitted per AMA, via the AADE platform.<\/p>

5. Finalisation of Co-Owner Income Allocation Table
If the property is co-owned, the co-ownership income table must be finalised by 28 February of the year the tax return is filed.<\/p>

\u2139\ufe0f Important Tip:<\/strong>
All other obligations\u2014such as starting a business activity, VAT registration, or social security contributions\u2014depend on the taxation status of the lessor (private individual vs. business).<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tWhat are the additional obligations of a private individual in short-term property rentals (Airbnb, etc.)?<\/a>\n\t\t\t\t\t<\/h2>\n\t\t\t\t\t

Why doesn’t the state impose a general “ban” on Airbnb while there is a housing problem?
Because the revenue is huge: from ~70 million in 2017 to 973 million in 2025 and very close to 1 billion in 2026. The government does not want to “kill” such a large source of tax revenue, so it is opting for targeted geographical restrictions only in areas with high housing pressure (central Athens, Thessaloniki’s 1st municipal district) rather than horizontal bans.<\/p>

Read more:<\/p>

If a private individual rents out a property through short-term leasing (e.g. Airbnb, Booking, Vrbo), in addition to the basic requirements and registration in the AADE Registry, they are also subject to specific tax and administrative obligations.<\/p>

Obligations of private individuals in Short-Term rentals<\/strong>:
Declaration of Bookings in the AADE Registry
For every stay, an electronic declaration must be submitted via the Short-Term Lease platform of AADE.
The declaration must include: tenant details, dates of stay, rental amounts, and the property\u2019s AMA.<\/p>

Submission of climate resilience fee declaration<\/strong>
As of 2024, a special fee is imposed in favour of the Climate Resilience Fund, based on the characteristics of the property and its location.
The declaration is submitted annually or according to local regulations.<\/p>

Income tax return (Forms E1 + E2)<\/strong>
Income from short-term rentals must be reported in Form E1 (main tax return) and Form E2 (rental income breakdown).<\/p>

The following flat rental income tax scale applies:<\/strong><\/p>