Short-term rentals (Airbnb) in Greece 2026: tax, AMA registration, climate fee and new restrictions
What applies in 2026 to owners renting through Airbnb and Booking in Greece: AMA registration, the new rental tax scale, VAT from the third property, the climate resilience fee and the freeze on new AMA numbers in central Thessaloniki.
Short-term rental in Greece is no longer simple side income. Since 2024, every let of up to 59 days follows the same rules, whether booked through a platform or directly. In 2025 the climate resilience fee went up and mandatory safety standards arrived. 2026 brought a more favorable rental income tax scale, but also a freeze on new registration numbers in central Thessaloniki.
The question is not only what you declare, but whether, after taxes, fees, commissions and cleaning, short-term rental leaves more than a long-term lease with a three-year tax exemption. Here is what applies in September 2026.
Obligations for everyone: AMA and declarations
A short-term rental is the let of a furnished property for up to 59 days, with no services other than bed linen. From 60 days upward the lease is long-term. For everyone, the following apply:
- An AMA from AADE's Short-Term Rental Property Registry for each property, and a separate AMA for each room let on its own.
- Displaying the AMA clearly on every listing.
- A short-term stay declaration by the 20th of the month after check-out, stating the total agreed rent excluding VAT and fees.
- Finalizing the registry by 28 February, splitting income between co-owners. These figures feed into form E2, the property income schedule of the Greek tax return.
Platforms report to AADE (DAC7, Law 5047/2023), and since 20 May 2026, under EU Regulation 2024/1028, they also check the registration number. Failing to register carries a fine of 50% of the year's gross revenue, at least €5,000.
Up to two properties: the new 2026 scale
An individual with up to two properties and no additional services is taxed on income from real estate, reported on form E2, with no VAT. The tax is calculated separately: together with your other rent, but apart from salary or pension. Only a flat 5% is deducted for repairs and maintenance. Commissions, cleaning and utility bills are not deductible.
For income from tax year 2026, the new scale of Article 8 of Law 5246/2025 applies:
| Taxable real estate income | Rate |
|---|---|
| Up to €12,000 | 15% |
| €12,000.01 to €24,000 | 25% |
| €24,000.01 to €36,000 | 35% |
| Over €36,000 | 45% |
Example: rent of €18,000, less 5%, gives €17,100. Tax is €1,800 on the first €12,000 and €1,275 on the rest, a total of €3,075 instead of €3,585 under the 2025 scale. Try your own figures in our rental income tax calculator.
From the third property: a business and VAT
With three or more properties, the income becomes business income. What counts is the number of AMA numbers, and with co-ownership each co-owner is counted separately. Registration as a business is due within 30 days of the third AMA and brings:
- 13% VAT on all properties, unless a special regime applies, such as the small business scheme. Companies charge VAT from the first property (see our VAT calculator).
- Visitor accommodation fee of 0.5% on the rent.
- Bookkeeping, myDATA (AADE's e-invoicing platform) and the business income scale (9% to 44%), or 22% for companies.
- Social security with e-EFKA, as a rule as a self-employed person.
As a business, however, you deduct actual expenses and recover input VAT. A warning: breakfast, cleaning during the stay or transfers turn even a single property into tourist accommodation, with business registration and VAT.
Climate resilience fee
The fee is borne by the guest, but the property manager collects and pays it over, even a private owner with one apartment. It is charged per night and per property (Article 24 of Law 5162/2024):
| Category | April to October | November to March |
|---|---|---|
| Short-term rental properties | €8 | €2 |
| Detached houses over 80 m² | €15 | €4 |
A special receipt is issued, and the month's total is declared on myAADE by the end of the following month. The fee carries no VAT and is not your income. A late return costs €100 for private individuals.
The 2026 restrictions
Thessaloniki and Athens
Under Article 5 of Law 5313/2026, from 1 July 2026 to 31 December 2026 no new registrations are allowed for properties in the 1st Municipal Community of Thessaloniki (the historic center). The same has applied since 2025 in the 1st, 2nd and 3rd Municipal Districts of Athens, extended until 31 December 2026. Existing AMA numbers continue, but if the property is sold or gifted (including from parent to child), it is removed and cannot be re-registered while the restriction lasts. Inheritance is not included. This also affects the value of a "ready-made Airbnb" put up for sale. The fine for renting without registration is 50% of the income, at least €20,000. At the Thessaloniki International Fair in September 2026 an extension into 2027 was announced, which has not yet been enacted.
Golden Visa
Property acquired for a Golden Visa under the regime of Law 5100/2024 may not be let short-term. The fine is €50,000 and the residence permit may be revoked. For purchases under the previous regime the picture is different. See our Golden Visa page.
Safety standards
Since 1 October 2025 (Article 3 of Law 5170/2025), every property with an AMA must be a main-use space with natural light, ventilation and air conditioning, and must have civil liability insurance, an electrician's installation certificate, a fire extinguisher, smoke detectors, exit signs, a pest control certificate, a first-aid kit and emergency numbers. The Ministry of Tourism fine is €5,000, doubled for a repeat breach within a year and quadrupled after that.
Short-term or long-term: what you actually keep
Gross figures are often compared. An example with assumed figures: a 60 m² apartment in Thessaloniki with an AMA, owner with no other rental income.
| Annual amounts | Short-term | Long-term |
|---|---|---|
| Gross rent | €15,000 (200 nights x €75) | €7,800 (€650 x 12) |
| Platform commission (assumed 15%) | €2,250 | 0 |
| Cleaning, supplies, utilities, insurance | €3,800 | 0 |
| Income tax (2026 scale) | €2,362.50 | €1,111.50 (0 with the exemption) |
| Net, before your own time | €6,587.50 | €6,688.50 (€7,800 with the exemption) |
The money comes out roughly the same, the work does not: guest messages, check-ins, reviews, declarations, empty months. With a management company at 20%, long-term letting wins clearly. Different occupancy or pricing changes the result, so run your own numbers.
The three-year exemption
Under Article 9 of Law 5246/2025, rent is tax-free for 36 months if the lease is signed by 31 December 2026, runs for at least three years and covers a home of up to 120 m² that in the previous year was let only short-term or was declared vacant for the last three years. An extension was announced at the Thessaloniki International Fair, but until it is enacted, plan around 31 December 2026.
Company or sole proprietorship
From three properties upward, the legal form is a question of cost and risk. A company pays 22% and deducts expenses, but charges VAT from the first property and carries fixed costs. A common structure is for the company to lease the properties long-term from the owner with the right to sublet, so the owner is taxed on ordinary rent. In areas with an AMA freeze this must be checked first. Through our tax advisory service we model the scenarios with real numbers, and our accounting team handles declarations, myDATA and the books.
What to check now
- Every property and every separately let room has its own AMA, shown correctly (11 digits) on every listing.
- Stay declarations by the 20th of each month, climate fee by the end of the following month.
- Count your AMA numbers, including co-owned properties, before adding a property.
- Finalize the registry by 28 February and check form E2.
Frequently asked questions
Do I pay VAT with one apartment on Airbnb?
No, if you are an individual with up to two properties and offer no services beyond bed linen. A company charges 13% VAT from the first property.
I already have an AMA in central Thessaloniki. Am I affected?
No, as long as the property stays yours. If you sell or gift it during the restriction period, the new owner cannot register it.
Sources
- AADE, Article 111 of Law 4446/2016, consolidated (registration fines, in Greek)
- AADE, FAQ on short-term rental (23 September 2025, in Greek)
- Law 5162/2024, Article 24 (climate resilience fee)
- Law 5246/2025, Article 8 (rental scale)
- AADE, O.3029/2026 (Law 5313/2026)
- Decision 225563 EX 2025 (Athens)
- Ministry of Tourism, Circular 19567/2025 (Law 5170/2025)
Apostolou & Partners helps property owners in Thessaloniki and across Greece, from the monthly declarations to the choice between short-term letting, long-term letting or a company structure. Contact us to go through the numbers for your property.