The climate resilience fee: what you charge and when you pay it

What the fee is

The climate resilience fee (τέλος ανθεκτικότητας στην κλιματική κρίση, or ΤΑΚΚ) is money the guest pays, not you. You collect it from them, give them a receipt, and pass it to AADE.

It replaced the old stay tax in January 2024. It applies to every short-term let from the first property, whether you rent as a business or as a private person.

The rules come from decision Α.1217/29-12-2023, and the current amounts from Α.1202/27-12-2024, which amended it.

How much you charge

The amount depends on the type of property and the time of year. It is charged for every night, for each apartment or room.

Apartments, studios and villas — €8 a night from April to October, €2 a night from November to March.

Detached houses over 80 square metres — €15 a night from April to October, €4 a night from November to March.

Five nights in an apartment in August costs the guest €40. The same five nights in February costs them €10.

The receipt

You have to give the guest a special document, which is a receipt for the fee (ειδικό στοιχείο – απόδειξη είσπραξης). It is separate from anything the platform sends them, and separate from your own invoice.

If a stay crosses the end of a month, you issue one receipt for each month rather than one at the end. A guest who arrives on 29 October and leaves on 3 November gets two: three nights at €8, then two nights at €2.

When you pay it

By the last day of the month after the month you issued the receipt.

Receipts issued in August are declared and paid by 30 September. Receipts issued in September, by 31 October.

You file it in myAADE. There is no paper option.

If you are late

A late or missing declaration falls under articles 52 and 53 of Law 5104/2024, the tax procedure code. That means a penalty and interest on what you owe.

Worth remembering what this money is. You have already taken it from your guest. It is not yours to be late with.

Where this comes from

• AADE — Climate crisis resilience fee declaration
• AADE — Frequently asked questions (February 2026)
• Decision Α.1202/27-12-2024, which sets the amounts
• Submit the declaration in myAADE

Shushko tracks this deadline for you and sends a reminder before it is due.

Rules change. This page was last reviewed on the date shown above and is general information, not legal advice. Check the official sources before you file, or ask an accountant.