Airbnb tax in Greece in 2026: the climate resilience fee, income tax and local fees

The climate crisis resilience fee is charged per night and per room or apartment. AADE’s FAQ on the monthly return note that it replaced the old overnight-stay tax. The current amounts (from 1 Jan 2025) were set by Article 24 of Law 5162/2024 and are codified in Article 44 of Law 5177/2025 (A 21); they apply under Decision A.1202/2024 (Government Gazette B 7301/31.12.2024).

Rates checked 26 Aug 2026 in the app’s validity register, against the law and AADE · source.

For an Airbnb host the first two rows are what matter: €8 / €2, unless the property is a detached house over 80 m².

A 100 m² apartment or a 100 m² house: which one pays €15

Decision A.1202/2024 and Article 44 of Law 5177/2025 (the codified former Article 53 after Article 24 of Law 5162/2024) say that short-term rentals that “are detached houses over eighty (80) m²” pay €15 (high season) / €4 (low season). An apartment pays €8 / €2 whatever its size.

Furnished tourist residences

Furnished tourist residences are a separate category: €8 under 80 m² and €15 from 80 m² up in the high season (€2 / €4 in the low season). Here the higher rate starts at 80 m²; for a short-term rental house, only above 80 m². Don’t confuse them with a short-term rental apartment.

From November 1 through March the low rate applies. When a stay covers months with different rates, the special receipt is issued separately for each month, not at departure (AADE FAQ, Q. 7; Decision A.1202/2024).

Example: a 8-night booking, arriving Oct 28 and leaving Nov 5: 4 nights in October (28–31) and 4 in November (1–4). Two special receipts, one per month.

Two monthly returns: for October receipts by 30 Nov 2026, for November receipts by 31 Dec 2026. The deadline follows the month the receipt was issued, not the month the platform “closes” the booking.

The fee is borne by the guest. The landlord collects it with the special receipt and pays it over to the tax authority in monthly returns (Decision A.1202/2024, para. 2).

Individuals with no obligation to register a business, letting up to two properties, file under the category “short-term rental properties”. In the field for the number of businesses they enter 0 (AADE FAQ, Q. 11).

1. Sign in to myAADE, AADE’s online portal, and follow the menus “Φορολογικές Υπηρεσίες” › “Τέλη και Ειδικοί Φόροι” › “Δήλωση απόδοσης τέλους ανθεκτικότητας στην κλιματική κρίση” (FAQ, Q. 11).
2. Choose the reference year and tax period (month), then the property category (for you: short-term rental).
3. Enter total nights, free nights and taxable nights. Free stays carry no fee and are subtracted from taxable nights (FAQ, Q. 11).
4. You can save a draft and finalize it later (FAQ, Q. 10).
5. Deadline: the last day of the month after the month the special receipt was issued (FAQ, Q. 7; AADE service page).
6. Nil return: not needed for a month with no stays and no special receipts (FAQ, Q. 12).
7. Once finalized, you can’t correct it in the same application; changes go only through a request in the “My Requests” application (FAQ, Q. 3–4).
8. On final submission the return counts as received; payment is by payment ID. If the due date passes without payment, Articles 52 and 53 of Law 5104/2024 apply (FAQ, Q. 6).
9. Under the short-term category you also enter the number of rooms or apartments available, beds where asked, and the rooms used during the month (FAQ, Q. 11).

Initial returns, on time or late, must be filed electronically (FAQ, Q. 8). Late initial returns for periods from 01.01.2024 onward go through the same application (FAQ, Q. 2).

The official title is “Special Receipt – Proof of Collection of the Climate Crisis Resilience Fee”. It is issued to the guest at the end of the stay, before departure; when the rate changes, it is issued separately for each month.

According to AADE’s short-term rental FAQ (Q. 21), short-term rental income is the agreed rent (or the amount kept under a cancellation policy); it includes neither VAT, the visitor fee nor the climate fee.

On myDATA (AADE’s e-invoicing platform): the same FAQ (Q. 16) tie bookkeeping and myDATA obligations to individuals who registered a business because of short-term rentals (three or more properties) and to legal entities. If you have up to two properties and no registered business, ask your accountant what applies to you before assuming you must transmit documents to myDATA.

An apartment with 90 nights in the high season and 30 in the low season:

The same use in a detached house over 80 m²: 90 × €15 + 30 × €4 = €1,470.

If you charge the fee to the guest, it doesn’t reduce your net income, but it raises the final price the guest sees.

The visitor accommodation fee is 0.5% of the short-term rent for stays under six months (Article 30, Law 5143/2024); a municipal council decision can raise it to 0.75%. The guest bears it; the landlord collects it and pays it over to the municipality. According to AADE’s short-term rental FAQ (23.09.2025, Q. 27 and 59) it is charged on the net rent, before VAT and the climate fee. According to the same FAQ (Q. 26) it is owed only by those who registered a business (owners of three or more properties, legal entities and those who provide services); an individual with up to two properties and no registered business doesn’t owe it. The law itself doesn’t state this exemption.

If you are an individual with up to two properties and provide no service beyond bed linen, short-term rental income is property income (Article 39A of the Income Tax Code). From tax year 2026 it is taxed at 15% up to €12,000 / 25% up to €24,000 / 35% up to €36,000 / 45% above €36,000 (Article 40(4) of the Income Tax Code, as replaced by Article 8 of Law 5246/2025), after the 5% standard deduction (Article 39(3)(a) of the Income Tax Code). With three or more properties, or as a legal entity, the income is business income (Article 39A of the Income Tax Code; see also AADE’s short-term rental FAQ of 23.09.2025, Q. 8–9). From 1 Jul 2027 the 5% deduction is allowed only if the rent is paid into a bank account of yours declared to AADE (Article 39(5) of the Income Tax Code, Article 210 of Law 5222/2025; Decision A.1187/2026).

Example (an individual with up to two properties, no services, property income only): gross rent €12,000 (excluding the climate fee), less 5%, taxable €11,400, tax for 2026: 11,400 × 15% = €1,710. The example assumes you pay expenses by the electronic means Article 15(6) of the Income Tax Code requires.

The climate fee changes the cost of short-term against long-term letting, even if you charge it to the guest: it raises the final price and affects the occupancy you need for it to pay off. To see the order of magnitude with your own figures, compare short-term and long-term rental: occupancy, price and fees go into the same calculation.

Every short-term rental is registered in AADE’s Short-Term Rental Property Registry and receives a property registry number (AMA), which must appear in every listing, on Airbnb, Booking or any other platform. Registration is on myAADE, under “Μητρώο και Επικοινωνία” › “Μητρώο Ακινήτων Βραχυχρόνιας Διαμονής” › “Εγγραφή ακινήτου και λήψη ΑΜΑ”.