Greek rental income tax 2026: calculate it with your own rent
With the brackets for the year you choose and the 5% standard deduction. The calculation runs on your device, with your own figures and no sign-up.The same calculations as the PROPERWISE app. Indicative, not an official document. It applies Greek tax law for 2026.
€12,000.00 rent a year, €1,710.00 tax
Monthly rent of €1,000.00 for 12 months, income for 2026, with that year’s brackets and the 5% standard deduction.
- Annual rent
- €12,000.00
- Standard deduction 5%
- −€600.00
- Taxable income
- €11,400.00
- €11,400.00 at 15% (bracket up to €12,000)
- €1,710.00
- Income tax
- €1,710.00
You keep €10,290.00 a year. For 2026 rent, the deduction applies however the rent is collected. Open the example in the calculator.
How rent is declared on form E2
Rent goes on form E2, the schedule of property income, which you complete inside the Greek income tax return (form E1) of the following year: rent for 2026 is declared in 2027.
- On myAADE, the online portal of AADE (Greece’s tax authority), with your TAXISnet credentials: Applications · Personal Income Tax Return · form E2 is completed inside the return. The portal is in Greek.
- The lease table on E2 comes pre-filled from lease declarations and platform data. Check every row: address, tenant, months, monthly rent and gross amount.
- Each lease of the year is one row. For a co-owned property, each owner declares only their share on their own E2: the gross amount is the rent times the share.
What people ask before they calculate
How is rental income taxed in Greece from 2026?+
With its own progressive brackets, separate from salaries: 15% up to €12,000, 25% from 12,000 to €24,000, 35% from 24,000 to €36,000 and 45% over €36,000. Each bracket is taxed only on the income inside it, not your whole income at the top rate.
What is the 5% standard deduction?+
Greek law presumes expenses of 5% of the gross rental income, with no receipts needed. Tax is calculated on the remaining 95%.
What changes if I collect rent in cash?+
Under Law 5222/2025 (Article 210), the 5% standard deduction applies only if rent is paid electronically or through a bank; in cash, tax is calculated on 100% instead of 95%. The penalty starts on 1 Jul 2027 (AADE decision A.1187/2026): for 2025 and 2026 income the deduction applies however the rent is collected.
Is ENFIA included?+
No. ENFIA is Greece’s annual property tax, charged on ownership and calculated separately from the objective value, zone, floor and age of the property. It is not deducted from rental income.
Does it apply to short-term rentals?+
Yes, for an individual with up to 2 properties who provides no services beyond bed linen: the income is taxed with the same brackets and the same 5% standard deduction. Short-term rentals also pay the climate crisis resilience fee per night. From 3 properties, or with other services, the activity becomes a business.
Is my data stored?+
No. The calculation runs on your device and we keep no amount in an account or database. Amounts go into the page address only so that you can share it; you need neither an email nor an account.
Text and examples: the Properwise team.