If you own a property in Greece and let it short-term, your tax position depends on one question above all others: how many properties you let, and whether you provide services beyond the basics. Get that wrong and you are filing under the wrong regime entirely.
This guide sets out how Airbnb tax in Greece works for the 2026 tax year, including the income tax bands that changed this year, the per-night climate levy that most foreign owners underestimate, and the filing obligations that apply whether or not you live in Greece.
How is Airbnb income taxed in Greece?
Short-term rental income earned by an individual letting up to two properties, furnished and without services beyond bed linen, is taxed in Greece as income from immovable property under a four-band scale running from 15% to 45%, with the bands revised from the 2026 tax year.
The change for 2026 is the insertion of a 25% band covering income between €12,001 and €24,000, which previously fell into the 35% band. For owners earning in that range, this is a meaningful reduction.
Greek property income tax bands, 2026 onwards
| Annual income from property | Tax rate |
|---|---|
| Up to €12,000 | 15% |
| €12,001 to €24,000 | 25% |
| €24,001 to €35,000 | 35% |
| Over €35,000 | 45% |
The scale is progressive, so each portion of income is taxed at its own rate rather than the whole amount being taxed at the top rate reached. An owner receiving €20,000 in a year pays 15% on the first €12,000 and 25% on the remaining €8,000.
There is no tax-free threshold on property income in Greece. The first euro is taxed.
When does short-term rental become a business in Greece?
Short-term rental income is treated as business income rather than property income when the owner lets three or more properties, or provides services to guests beyond the accommodation itself and bed linen.
This is the single most important distinction in Greek short-term rental tax, because business income is taxed under a different scale, brings VAT and social security contributions into scope, and requires a formal business start-up filing with the tax authority. Owners drift across this line without noticing — typically by acquiring a third property, or by adding breakfast, transfers, cleaning during the stay, or guided activities to what was previously a bare letting.
Income earned by a legal entity from short-term rental is treated as business income regardless of the number of properties.
What is the climate resilience levy on Greek short-term rentals?
The climate resilience levy (Τέλος Ανθεκτικότητας στην Κλιματική Κρίση) is charged per night and per property, at €8 per night from April to October and €2 per night from November to March for short-term rental properties.
It replaced the older accommodation tax from 1 January 2024 and is set out in Law 5073/2023, with the categories of accommodation subject to it defined by article 44 of Law 5177/2025. Amounts are roughly triple for detached houses over 80 square metres.
Climate resilience levy rates by accommodation type
| Accommodation type | April – October | November – March |
|---|---|---|
| Short-term rental property (Airbnb-type) | €8 per night | €2 per night |
| Hotel, 1–2 star | €2 per night | €0.50 per night |
| Hotel, 3 star | €5 per night | €1.50 per night |
| Hotel, 4 star | €10 per night | €3 per night |
| Hotel, 5 star | €15 per night | €4 per night |
For a property let for the seven-month April to October season, the levy alone amounts to €8 for every night booked. On 60 booked nights that is €480 before any income tax is calculated.
Who pays the climate resilience levy — the guest or the owner?
The levy is legally borne by the guest, but the obligation to collect it and remit it to the Greek state falls on the host or manager, who pays it out of their own pocket if they fail to collect it.
This matters because the booking platforms do not break the levy out separately in host payouts. The prevailing interpretation is that it is treated as included in the nightly price, which means the host absorbs it from gross revenue unless they charge it separately on arrival and tell guests in advance that it is not included in the platform price.
Where a property is let through a management company, AADE guidance places the liability to remit on the management company rather than the owner. This should be stated explicitly in the management contract.
What are the filing obligations?
Owners must file a monthly climate levy return by the last day of the month following the month in which the receipt was issued, plus an annual income tax return (E1) with lease details reported on form E2.
Several practical points follow from the AADE guidance. Free stays are exempt from the levy but must still be recorded in the total daily uses. No nil return is required for a month in which there were no stays. Returns are filed through the myAADE portal and initial filings must be made electronically. Amendments cannot be filed through the same application and must go through the separate digital requests system.
Each stay requires a separate document — a Special Element / Receipt for Collection of the Climate Resilience Levy — carrying the property’s ΜΗΤΕ or ΑΜΑ number and the stay dates. Where a booking spans two months with different levy rates, a separate receipt is issued for each month rather than one on departure.
What are the penalties for getting it wrong?
Failure to submit a short-term stay declaration, or submitting an inaccurate one, carries a penalty equal to double the rent shown on the digital platform.
Because platforms report booking data to Greek authorities, the declared figures are checkable against platform records. Separately, operating without a valid ΑΜΑ registration carries fines starting at €20,000, and property standards breaches under Law 5170/2025 carry €5,000 for a first offence rising to €20,000 for repeat violations.
Is there any tax relief available?
A three-year income tax exemption remains available for owners who convert a property from short-term to long-term letting, with the incentive running to the end of 2026.
This is a deliberate policy lever aimed at moving housing stock out of the short-term market, and it is worth modelling if a property is marginal. A seven-month season at modest occupancy can produce less net income than a year-round tenancy taxed at zero for three years.
What is different for non-resident owners?
Non-resident owners of Greek property require a Greek tax identification number (ΑΦΜ) and must file a Greek annual income tax return in respect of Greek-sourced rental income, regardless of where they are tax resident.
Beyond that, the mechanics vary enough by circumstance that we will not summarise them here. Whether a tax representative must be appointed, how the Greek liability interacts with your home country’s rules, and whether a double taxation treaty gives relief all depend on your specific residence position. These are questions for a Greek accountant with cross-border experience, and the cost of that advice is small relative to getting it wrong.
Frequently asked questions
How much tax do you pay on Airbnb income in Greece?
From the 2026 tax year, 15% on income up to €12,000, 25% from €12,001 to €24,000, 35% from €24,001 to €35,000, and 45% above €35,000, where the income is treated as property income.
How many properties can I let before it becomes a business in Greece?
Two — from the third property onwards, or if you provide services beyond accommodation and bed linen, the income is treated as business income.
What is the climate resilience levy for Airbnb in Greece?
€8 per night from April to October and €2 per night from November to March for short-term rental properties, charged per property per night.
Does Airbnb collect the Greek climate resilience levy for me?
No — the platforms do not break it out in payouts, and the obligation to collect and remit it falls on the host or the management company.
Do I pay Greek tax on Airbnb income if I live abroad?
Yes — Greek-sourced rental income is taxable in Greece regardless of your tax residence, and you need a Greek ΑΦΜ to file.
What is the penalty for not declaring short-term rental income in Greece?
A penalty equal to double the rent shown on the digital platform applies for failure to file or for an inaccurate short-term stay declaration.
Is there a tax break for switching from Airbnb to long-term rental in Greece?
Yes — a three-year income tax exemption is available for owners converting a property from short-term to long-term letting, running to the end of 2026.
Sources and important note
This article is general information about Greek tax rules, not tax advice, and Greek BnB Data is not a tax advisor. Tax treatment depends on your individual circumstances and your country of residence. Confirm your position with a qualified Greek accountant before acting.
Sources: Law 5073/2023 (ΦΕΚ Α΄204/11.12.2023) establishing the climate resilience levy; AADE circular Α.1202/2024 setting the amounts; article 44 of Law 5177/2025 defining the accommodation categories subject to it; AADE frequently asked questions on the levy return, published January 2026; article 111 of Law 4446/2016 and article 39A of the Income Tax Code (Law 4172/2013) governing short-term rental; and Law 5170/2025 on property standards. Income tax band figures reflect the scale applying from the 2026 tax year as reported by Greek tax practitioners; band boundaries above €24,000 should be confirmed with an accountant for your specific case.
Related: Greece Airbnb Regulations 2026 and Can a Building Regulation Ban Airbnb in Greece?
Greek BnB Data provides insights for property owners and investors across Greece. Brothers Consulting manages short-term rental properties in Porto Heli, Ermionida, Argolida and Thessaloniki, Greece.