Understanding Airbnb Taxation in Greece

• 28.07.2026

Understanding Airbnb Taxation in Greece

For many property owners, taxation is the most complex aspect of operating a short-term rental in Greece. While creating an Airbnb listing and welcoming guests may appear straightforward, understanding how rental income is taxed—and ensuring compliance with Greek legislation—requires careful consideration.

One of the most common misconceptions among new hosts is that all Airbnb income is taxed in the same way. In reality, the applicable tax treatment depends on several factors, including:

• The number of properties you rent.

• Whether you provide additional hospitality services.

• Whether you operate as an individual or through a legal entity.

• Your tax residency.

• How your activity is classified under Greek tax legislation.

These factors determine not only how much tax you pay but also whether your activity is treated as income from immovable property or business income, whether VAT obligations arise, and what accounting and reporting requirements apply.

Making assumptions based on another host's experience—or on tax rules that apply in another country—can result in unnecessary tax liabilities, administrative penalties, or costly compliance issues. Understanding your tax position before accepting your first booking is therefore just as important as preparing your property for guests.

For a broader overview of property ownership taxes in Greece, including ENFIA, transfer taxes, and long-term rental taxation, read our Ultimate Guide to Property Taxation in Greece.

Legal framework: This guide is based on the provisions of the Greek Income Tax Code (Law 4172/2013), Law 5170/2025 (introducing operational requirements for short-term rentals), Law 5162/2024 (introducing amendments relating to the Climate Crisis Resilience Fee), and official guidance issued by the Ministry of National Economy and Finance and the Independent Authority for Public Revenue (AADE). 

At a Glance

This guide covers the key legal, tax, and practical aspects of Airbnb hosting in Greece, including:

• Legal requirements for Airbnb hosts

• Airbnb taxation and tax rates

• VAT obligations

• Climate Crisis Resilience Fee

• Foreign owners and tax residency

• Golden Visa considerations

• Frequently asked questions

Before listing your property on Airbnb or another short-term rental platform, it's important to understand both the registration requirements and the tax framework that apply in Greece. While this guide focuses on the legal, tax and compliance implications of hosting, most property owners will also need to register their property with the Short-Term Rental Registry before accepting guests. 

Legal Requirements for Airbnb Hosts

Before offering a property through Airbnb or another short-term rental platform, property owners should ensure they understand the legal framework governing short-term rentals in Greece. While Airbnb hosting is generally permitted, operators are required to comply with specific registration, tax, and reporting obligations established under Greek legislation.

One of the first legal requirements for most hosts is registration with the Short-Term Rental Property Registry, maintained by the Independent Authority for Public Revenue (AADE). Upon successful registration, the property is assigned a Property Registration Number (AMA), which must generally be displayed on all listings published through digital platforms such as Airbnb, Booking.com, and Vrbo.

The registration requirement applies to most property owners who offer accommodation through short-term rental platforms. However, certain categories of tourist accommodation that operate under a different licensing regime may be subject to separate registration requirements.

Registration is only one part of the legal framework. Property owners should also understand how their rental activity is classified under Greek tax legislation, whether VAT obligations may arise, and what ongoing accounting and reporting responsibilities apply. These requirements vary depending on factors such as the number of properties rented, the services provided to guests, and whether the activity is carried out by an individual or through a legal entity.

In addition to registration requirements, operators should be aware that Law 5170/2025 introduced minimum operating standards for properties used as short-term rentals. These standards establish requirements relating to health, safety, and the suitability of accommodation intended for short-term letting. Compliance with these requirements forms part of the broader legal framework governing short-term rentals in Greece and is separate from the tax obligations discussed later in this guide (Source: AADE – Circular Ο.3001/24-01-2025 (Implementation of Law 5170/2025)). 

Is Airbnb Income Taxable?

The short answer is yes.

Income generated through Airbnb and other short-term rental platforms is generally taxable in Greece and must be declared to the Greek tax authorities.

However, the platform itself does not determine how your income is taxed.

Instead, Greek tax legislation distinguishes between income from immovable property and business income, depending on how the property is operated and the characteristics of the activity.

According to the Ministry of National Economy and Finance and the provisions of the Greek Income Tax Code (Law 4172/2013), income derived by individuals from the short-term rental of up to two furnished properties, provided no additional hospitality services are offered beyond the provision of bed linen, is generally treated as income from immovable property rather than business income (Source: Ministry of National Economy and Finance – Income Tax Guide, Income Tax Guide).

By contrast, where an individual rents three or more properties, or where services comparable to those offered by hotels or tourist accommodation establishments are provided—such as daily housekeeping, breakfast, concierge services, or airport transfers—the activity is generally treated as business activity, resulting in different tax, accounting, and compliance obligations (Source: AADE – Short-Term Rental Information).

This distinction affects:

• The applicable tax regime.

• Accounting obligations.

• VAT considerations.

• Registration and reporting requirements.

• Overall compliance responsibilities.

MBG Insight

Listing a property on Airbnb does not automatically mean you are operating a business.

Airbnb is simply a booking platform. The applicable tax treatment depends on the nature of the activity, the number of properties rented, the services provided, and the relevant provisions of Greek tax legislation.

Rental Income vs Business Activity

One of the most important concepts every Airbnb host should understand is the distinction between income from immovable property and business income.

Although both involve earning revenue through short-term rentals, they are subject to different tax rules, reporting obligations, and accounting requirements.

For many hosts, this distinction determines not only how much tax they pay, but also whether they must register a business, maintain accounting records, charge VAT, or comply with additional regulatory obligations.

According to the Ministry of National Economy and Finance, individuals who rent up to two furnished properties through digital platforms without providing additional hospitality services beyond bed linen generally earn income from immovable property. Conversely, where an individual rents three or more properties, or provides services comparable to those offered by hotels or tourist accommodation establishments, the activity is generally treated as business activity (Source: Ministry of National Economy and Finance – Income Tax Guide).

Understanding where your activity falls is therefore essential before estimating your tax liability.

Rental Income vs Business Income at a Glance

MBG Insight

The number of properties is an important consideration, but it is not the only factor. The overall nature of the activity—including the services provided to guests—also influences how the income is classified under Greek tax legislation.

How Rental Income Is Taxed

 Where Airbnb income qualifies as income from immovable property, it is taxed using the progressive rental income tax rates applicable in Greece.

From the 2026 tax year, the rental income tax brackets are:

The introduction of the 25% tax bracket for income between €12,001 and €24,000 reduced the tax burden for many property owners compared with the previous regime (Source: Ministry of National Economy and Finance – Income Tax Guide).

Illustrative Tax Scenarios

The following examples demonstrate how the rental income tax scale may apply in practice. They are intended for illustrative purposes only and assume that the income qualifies as income from immovable property.

Scenario 1 – One Apartment

You own one furnished apartment in Athens and rent it exclusively through Airbnb.

You provide:

• Accommodation

• Utilities

• Wi-Fi

• Fresh bed linen and towels upon arrival

No breakfast, concierge services, airport transfers, or daily housekeeping are provided.

Your annual Airbnb income is €20,000.

Indicative Tax Calculation

This calculation assumes that the activity continues to qualify as income from immovable property under the applicable legislation.

Scenario 2 – Two Apartments

Suppose you own two furnished apartments that together generate €42,000 in annual rental income.

Your estimated income tax would be calculated progressively as follows:

This example illustrates how higher rental income moves progressively through the tax bands rather than being taxed at a single rate.

Key Takeaway

Before estimating your Airbnb tax liability, the first question should not be "How much income will I earn?" Instead, it should be:

How is my Airbnb activity classified under Greek tax legislation?

Once that classification has been established, it becomes possible to determine the appropriate tax regime, applicable tax rates, VAT treatment, accounting obligations, and reporting requirements.

When Does an Airbnb Become a Business?

For many Airbnb hosts, one of the most important tax questions is when a short-term rental activity stops being a passive investment and becomes a business.

The distinction is significant because business activity is subject to a different tax framework, additional accounting obligations, and potentially VAT. Understanding when this transition occurs is essential before expanding a short-term rental portfolio.

Under the current Greek tax framework, individuals who rent up to two furnished properties through digital platforms without providing additional hospitality services generally earn income from immovable property. However, where an individual rents three or more properties, or provides services that go beyond the simple provision of accommodation, the activity is generally treated as business activity (Source: Ministry of National Economy and Finance – Income Tax Guide).

This distinction was reinforced through recent legislative reforms aimed at creating a clearer separation between occasional property rentals and organised commercial accommodation activities.

Common Services That May Affect Tax Classification

The provision of accommodation alone is generally distinguished from the provision of hospitality services.

Examples of services that may influence the tax treatment include:

Whether a particular service changes the tax treatment depends on the facts of each case and the applicable legislation. Where there is uncertainty, professional advice should be obtained before commencing operations.

When VAT May Apply

The VAT treatment may change where an Airbnb operation goes beyond the passive rental of furnished accommodation and includes services comparable to those offered by hotels or other tourist accommodation establishments.

Examples of services that may trigger VAT obligations include:

• Daily housekeeping

• Breakfast or meal services

• Concierge services

• Airport or port transfers

• Laundry services during the guest's stay

• Reception services

• Organised excursions or experiences

Where an Airbnb activity falls within the VAT regime, accommodation services are generally subject to the reduced VAT rate of 13% in Greece, rather than the standard VAT rate of 24%. The reduced rate applies to hotels and similar tourist accommodation services under the Greek VAT framework (Source: Ministry of National Economy and Finance – Value Added Tax (VAT)).

Where a short-term rental operation is treated as a business, additional tax and compliance obligations may also arise. For a broader overview of the corporate tax framework in Greece, see our guide on Corporate Taxation in Greece.

Climate Crisis Resilience Fee

In addition to income tax and, where applicable, VAT, Airbnb hosts in Greece should also be aware of the Climate Crisis Resilience Fee.

Introduced as part of Greece's broader response (under Law 5162/2024) to the increasing economic impact of climate-related events, this fee replaced the former accommodation tax and applies to hotels, furnished tourist accommodation, and short-term rental properties that fall within the scope of the legislation.

Unlike income tax or VAT, the Climate Crisis Resilience Fee is not a tax on the host's income. Instead, it is a statutory charge paid by the guest, collected by the accommodation provider, and subsequently remitted to the Greek tax authorities (Source: Ministry of National Economy and Finance).

Who Pays the Fee?

The fee is ultimately paid by the guest.

However, the responsibility for collecting and remitting the fee rests with the accommodation provider.

This means Airbnb hosts should ensure that the applicable fee is charged separately and declared in accordance with the relevant reporting requirements.

Current Climate Crisis Resilience Fee Rates (2026)

The applicable fee depends on:

• The type of accommodation.

• The period of the year.

• The characteristics of the property.

The current rates are:

These rates are established under the current legislative framework governing the Climate Crisis Resilience Fee (Source: Ministry of National Economy and Finance). 

Why Accurate Tax Classification Matters

Correctly classifying your Airbnb activity is one of the most important aspects of operating a compliant short-term rental business in Greece.

While many hosts focus primarily on maximising occupancy rates or increasing nightly prices, tax compliance should be considered from the very beginning. An incorrect classification can affect not only the amount of tax payable but also VAT obligations, accounting requirements, and compliance with Greek tax legislation.

Whether you rent a single apartment as a private investment or operate a growing portfolio of short-term rental properties, understanding the correct tax treatment helps reduce the risk of unexpected liabilities and ensures your business remains compliant as it expands.

The Cost of Getting It Wrong

Incorrectly classifying your Airbnb activity may lead to a range of financial and administrative consequences.

Depending on the circumstances, these may include:

• Incorrect income tax declarations.

• Failure to register a business activity where required.

• Unreported VAT obligations.

• Incorrect accounting treatment.

• Late payment interest.

• Administrative penalties.

• Additional tax assessments following a tax audit.

In many cases, these issues do not arise because a host intentionally fails to comply with the law. Rather, they result from misunderstanding how the Greek tax framework applies to short-term rentals.

Tax Planning Is Not Tax Avoidance

Professional tax planning is often misunderstood.

Its purpose is not to reduce tax through aggressive strategies or artificial arrangements. Instead, effective tax planning ensures that your business is structured appropriately, complies with current legislation, and takes advantage of any legitimate tax reliefs or available options provided by law.

Tax Rules Can Change

The regulatory framework governing short-term rentals in Greece has evolved considerably over recent years.

Changes have included:

• New rules for the taxation of rental income.

• Updated criteria for determining business activity.

• Amendments affecting VAT treatment.

• The introduction of the Climate Crisis Resilience Fee.

• Additional reporting and compliance obligations for certain operators.

As the short-term rental market continues to develop, further legislative changes may also be introduced.

For this reason, Airbnb hosts should periodically review their tax position rather than assuming that rules which applied several years ago remain unchanged today.

MBG Insight

Successful Airbnb hosting involves more than attracting guests and maintaining high review scores. It also requires an understanding of the legal and tax framework governing short-term rentals.

Reviewing your tax position regularly—particularly before purchasing additional properties or introducing new guest services—can help minimise compliance risks and provide greater certainty as your Airbnb business grows.

A Compliance Checklist for Airbnb Hosts

Before launching or expanding your Airbnb activity, consider the following questions:

Completing this checklist before expanding your Airbnb activity can help identify potential compliance issues early and reduce the likelihood of unexpected tax liabilities in the future.

Airbnb in Greece for Foreign Property Owners

Foreign investors are generally subject to the same legal, tax, and regulatory framework governing short-term rentals in Greece as Greek property owners.

This means that the VAT principles discussed earlier in this guide apply equally to non-residents. Where the activity consists solely of renting furnished accommodation without hotel-style services, VAT may not apply. However, where additional hospitality services are provided or the activity is classified as a business, different VAT, accounting, and reporting obligations may arise.

Similarly, where applicable, foreign property owners are responsible for collecting and remitting the Climate Crisis Resilience Fee in accordance with Greek legislation.

Being a non-resident does not exempt an owner from complying with these obligations. However, foreign investors should also consider several cross-border tax and compliance issues that typically do not arise for Greek tax residents.

Tax Residency and Double Taxation

Owning property in Greece does not automatically make an individual a Greek tax resident. Likewise, remaining a tax resident of another country does not exempt an investor from paying tax on income generated from Greek real estate.

As a general rule, rental income from property located in Greece is taxable in Greece because it constitutes Greek-source income. Depending on the investor's country of tax residence, the same income may also need to be reported abroad.

To mitigate double taxation, Greece has concluded Double Taxation Agreements (DTAs) with numerous countries. These treaties allocate taxing rights between jurisdictions and may provide relief through tax credits, exemptions, or other mechanisms. The exact treatment depends on the applicable treaty and the investor's individual circumstances.

MBG Insight

Paying tax in Greece does not necessarily eliminate your reporting obligations in your home country. Many jurisdictions require tax residents to declare their worldwide income, even where foreign tax has already been paid.

Obtaining a Greek Tax Identification Number (AFM)

Most foreign property owners will need to obtain a Greek Tax Identification Number (AFM) before purchasing property or fulfilling their tax obligations in Greece.

An AFM is generally required to:

• Purchase real estate.

• Register with the Greek tax authorities.

• File tax returns.

• Pay taxes and statutory charges.

• Complete various administrative procedures relating to property ownership.

Obtaining an AFM is therefore one of the first practical steps for most international investors.

Choosing the Right Ownership Structure

Foreign investors may acquire Greek property either personally or through a company. The most suitable structure depends on factors such as:

• The size of the investment.

• The expected rental income.

• The number of properties owned.

• Financing arrangements.

• Estate planning considerations.

• Tax implications in Greece and the investor's country of residence.

Because restructuring ownership after acquisition can be complex, these considerations are best evaluated before completing the investment.

Investors considering a corporate structure should carefully assess the legal, tax, and administrative implications before making a decision. Learn more in our guide to Setting Up a Company in Greece. 

Many international investors purchase residential property in Greece through the Greece Golden Visa Programme, which grants qualifying non-EU nationals a residence permit through eligible investments. For a comprehensive overview of the programme, eligibility requirements, current investment thresholds, and recent legislative changes, see MBG Consulting Services' article on Residence Permit in Greece – Golden Visa 

How MBG Consulting Services Can Help

Whether you are preparing to list your first Airbnb property or managing an established portfolio of short-term rentals, obtaining the right advice at the outset can help you operate with greater confidence and minimise unnecessary compliance risks.

At MBG Consulting  Services, we support individual property owners, real estate investors, and consulting  clients with comprehensive advisory services relating to short-term rentals in Greece.

Our multidisciplinary team combines expertise in tax, accounting, consulting services, and regulatory compliance, enabling us to provide practical solutions tailored to each client's circumstances.

Whether your objective is to generate supplementary rental income from a single property or to build a professionally managed portfolio, our approach focuses on helping you remain compliant while supporting your long-term investment goals.

For tailored advice on Airbnb taxation, compliance, or property investment in Greece, contact MBG Consulting Services to discuss your specific circumstances with one of our specialists.

Disclaimer: This guide provides general information only and should not be regarded as legal, tax, or accounting advice. The application of Greek tax legislation depends on the specific facts of each case. Professional advice should be obtained before making investment or tax decisions. 

Frequently Asked Questions (FAQs)

1. Is Airbnb legal in Greece?

Yes. Airbnb and other short-term rental platforms operate legally in Greece. However, property owners must comply with the applicable legal, tax, and regulatory requirements, including registration with the Short-Term Rental Property Registry where required and compliance with Greek tax legislation (Source: AADE – Short-Term Rental Property Registry).

2. Do I need to register my Airbnb property in Greece?

In most cases, yes. Property owners offering short-term rentals through digital platforms are generally required to register their property with the Short-Term Rental Property Registry and obtain a Property Registration Number (AMA), which must be displayed on the listing (Source: AADE – Short-Term Rental Property Registry).

3. Do I have to pay tax on Airbnb income in Greece?

Yes. Income earned through Airbnb is generally taxable in Greece. Depending on the nature of the activity, it may be treated either as income from immovable property or business income, with different tax rules applying to each category (Source: Ministry of National Economy and Finance – Income Tax Guide).

4. What are the Airbnb tax rates in Greece?

Where Airbnb income qualifies as income from immovable property, the 2026 progressive tax rates are:

• 15% on annual income up to €12,000

• 25% on income between €12,001 and €24,000

• 35% on income between €24,001 and €36,000

• 45% on income exceeding €36,000

(Source: Ministry of National Economy and Finance – Income Tax Guide).

5. When does an Airbnb become a business in Greece?

An Airbnb activity may be treated as a business where the operator rents three or more properties or provides additional hospitality services comparable to those offered by hotels, such as breakfast, concierge services, or daily housekeeping. The precise tax treatment depends on the facts of each case (Source: Ministry of National Economy and Finance – Income Tax Guide).

6. Does VAT apply to Airbnb rentals in Greece?

Not always. The passive rental of furnished accommodation is generally treated differently from accommodation that includes hotel-style services. Where VAT applies, accommodation services are generally subject to the 13% reduced VAT rate under the Greek VAT framework (Source: Ministry of National Economy and Finance – Value Added Tax (VAT)).

7. What is the Climate Crisis Resilience Fee?

The Climate Crisis Resilience Fee is a statutory charge paid by guests staying in tourist accommodation in Greece. Hosts collect the fee and remit it to the Greek tax authorities. The applicable amount depends on the type of accommodation and the season (Source: AADE – Climate Crisis Resilience Fee).

8. Can foreigners own and rent out Airbnb property in Greece?

Yes. Foreign individuals and companies may purchase property in Greece and operate short-term rentals, subject to the applicable legal, tax, immigration, and regulatory requirements. Additional considerations may apply depending on the owner's country of residence and tax status.