Tax on short-term rental income in Greece

Money you earn from short-term rental is taxed in Greece. How it is taxed depends on how many properties you rent and whether you offer any services with the room.

This page covers the ordinary case: a private person renting one or two properties, with nothing beyond a bed. If you rent three or more, the rules are different, and the last part of this page says how.

Which kind of income this is

If you are a private person and you rent up to two properties short-term, your earnings are income from property. This is the same category as ordinary long-term rent.

If you rent three or more properties, your earnings are business income instead. The same is true if you rent through a company, whatever the number of properties. It is also true if you offer services beyond bed linen — breakfast, cleaning during the stay, a car. Adding those turns the property into tourist accommodation, and tourist accommodation is a business.

The number of properties is counted by the number of AMA registry numbers you hold, not by the number of buildings you own.

The tax rates

Property income has its own scale. It is taxed on its own and is not added to your salary or your pension. There is no tax-free amount — the first euro is taxed.

The scale changed for 2026. For income you earn from 1 January 2026, the rates are:

• Up to €12,000 — 15%
• €12,000 to €24,000 — 25%
• €24,000 to €36,000 — 35%
• Over €36,000 — 45%

For income earned in 2025, which is what you declared in 2026, the older scale still applies:

• Up to €12,000 — 15%
• €12,000 to €35,000 — 35%
• Over €35,000 — 45%

The change was made by Law 5246/2025. The new 25% band is the main difference, and it only starts to show in the return you file in 2027.

An example, using the new scale. Say your rental income for 2026, after the deduction described below, is €20,000. The first €12,000 is taxed at 15%, which is €1,800. The next €8,000 is taxed at 25%, which is €2,000. The tax is €3,800.

What counts as your income

Your income is the agreed rent for the stay. If a guest cancels and pays something under your cancellation policy, that amount counts as income too.

Money you collect for the State is not your income. The climate resilience fee is not, VAT is not, and the municipal accommodation tax is not. You collect the resilience fee from the guest and pass it on, so it never belongs to you.

The platform’s commission is a different matter. The figure that counts is the agreed rent, not the smaller amount that reaches your bank after the platform takes its fee. Ask your accountant before you treat the commission as a reduction.

What you can take off

A flat 5% is taken off your gross property income for repairs and maintenance. You do not need receipts and you do not need to prove anything. Your accountant applies it. Confirm with them that it is being applied to your short-term rental income.

Nothing else comes off. Cleaning, utilities, furniture, photography, the platform commission — none of these are deductible from property income. This surprises many hosts, and it is one of the real differences between property income and business income.

Where you declare it

You declare rental income on two forms, both through myAADE.

E2 is the detailed statement of property rentals. Each property goes on its own line, with its AMA registry number.

E1 is the main income tax return. The totals from E2 carry into it.

When you file and pay

Once a year. The return covers the previous calendar year, so the return you file in 2027 covers 2026.

In 2026 the deadline was 15 July. Filing early earned a discount if you paid the whole amount at once: 4% for filing by 15 May, 3% by 15 June, and 2% by 15 July.

Deadlines and discounts are set again each year, and extensions are common. Check the current date rather than assuming last year’s.

If you rent three or more properties

At three properties you are treated as a business. That means registering an activity with AADE, a different tax scale, and questions about VAT and about what services you provide.

That is a larger subject with its own rules, and it has its own guide.

That is a larger subject with its own rules. When you become a business: three properties, VAT and services explains what changes and when it starts.

If you switch to a long-term lease

There is a tax break for owners who move a property out of short-term rental and into a long-term lease.

Income from the property is exempt from income tax for 36 months from the month the lease is signed. The property must have been in short-term rental or declared vacant in the years the law names, the new lease must run for at least three years, it must be filed electronically, and the property must be no larger than 120 square metres.

The lease has to be signed inside a window that now runs to 31 December 2026. The exact conditions on which earlier years count depend on when you sign, so check them before you rely on this.

Where this comes from

• AADE — Short-term rental of property
• AADE — Frequently asked questions, short-term rental (September 2025)
• Law 5246/2025, the new scale — ΦΕΚ Α΄ 198/11.11.2025
• Nomiki Bibliothiki — the reformed scale for property income
• stegasi.gov.gr — the three-year exemption for long-term leases
• Ta Nea — the 2026 filing deadline and the early-payment discounts

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.