Rental Income Tax Calculator 2026
Calculate your Greek rental income tax based on the 2026 progressive brackets. Rental income is taxed separately from employment/business income.
Enter your total gross annual rental income. The 5% deduction for repairs and maintenance is applied automatically.
| Bracket | Rate | Income | Tax |
|---|---|---|---|
| €0 – €12,000 | 15% | €0.00 | €0.00 |
| €12,000 – €24,000 | 25% | €0.00 | €0.00 |
| €24,000 – €36,000 | 35% | €0.00 | €0.00 |
| €36,000+ | 45% | €0.00 | €0.00 |
Rental Income Taxation
Rental income is taxed separately with its own scale. For 2026, there are 4 brackets: 15% up to €12,000, 25% from €12,001 to €24,000 (new reduced bracket), 35% from €24,001 to €36,000, and 45% above €36,000. A 5% expense deduction for maintenance is automatically applied. New incentive: those who convert short-term to long-term rentals by end of 2026 are fully exempt from rental income tax for 3 years.
Frequently Asked Questions
What are the rental income tax brackets for 2026?
15% up to €12,000, 25% from €12,001 to €24,000, 35% from €24,001 to €36,000, and 45% above €36,000. The 25% bracket is new for 2026 (previously it was 35%).
Are maintenance expenses recognized?
Yes, a flat 5% deduction on gross rental income is automatically recognized for maintenance expenses, without the need to provide receipts.
What about short-term rentals (Airbnb)?
Income from short-term rentals is taxed using the same brackets. New incentive: if you convert short-term to long-term rentals by end of 2026, you are fully exempt from rental income tax for 3 years.
Related Tools & Resources
Disclaimer: Rental income is taxed separately from salaries and business income, on its own scale. The calculation deducts the 5% allowance for repairs and maintenance automatically and does not take special exemptions or incentives into account. This calculator gives estimates only. For advice on your own case, talk to our team.