Airbnb tax in Greece 2026: how short-term rental income is taxed

This is a short English summary. The full guide is in Greek.

For income earned in 2025 and declared in 2026, an individual with up to two ΑΜΑ who provides nothing beyond bed linen is taxed on property income: 15% up to €12,000, 35% from €12,000 to €35,000, 45% above €35,000, with no supplementary tax and no advance tax [AADE, E1 instructions 2026, §2.10, §3.5]. For income earned from 2026, declared in 2027, a 25% band is inserted and the steps become €12,000, €24,000 and €36,000 [art. 8 ν.5246/2025]. A legal person such as an ΙΚΕ pays 22% with an 80% advance [AADE, form N instructions].

The three switches

Three independent tests decide your regime: each let must be 59 days or shorter; you must provide bed linen only (breakfast or mid-stay cleaning makes the property a tourist accommodation, whatever the number of properties); and you must hold at most two ΑΜΑ, counted per individual, registry entries rather than title deeds [FAQ Q1, Q2, Q6, Q11, Q13, Q19] [Ε.2049/2025 §1]. A 50-50 co-owned flat counts in full for both. Legal persons have no such threshold: they are in the normal VAT regime from 1/1/2024 with a single property [FAQ Q12]. More in the Greek guide on the two-ΑΜΑ limit.

What counts as income

You are taxed on the total agreed rent, not on the payout that reached your account; the commission the platform withholds from you is not deducted [Ε.2141/2019]. Charges you bear and pass on (host-borne commission, cleaning, electricity, air conditioning, wi-fi) sit inside the rent; charges in the guest-to-platform relationship sit outside [Ε.2141/2019 §1]. Only three things come off the gross: VAT, the municipal τέλος παρεπιδημούντων and the ΤΑΚΚ [FAQ Q21]. An individual with up to two ΑΜΑ has no VAT, so the declared amount is the gross rent minus the ΤΑΚΚ. Details in what amount you declare.

The monthly obligations

Neither requires a nil return in a month with nothing to report [FAQ Q42, Q43] [ΤΑΚΚ FAQ Q12]. The ΤΑΚΚ is borne by the guest, carries no VAT and is charged per night per room or apartment: €8 from April to October and €2 from November to March, rising to €15 and €4 for a detached house over 80 m² [art. 44 §§2-4 ν.5177/2025]. A stay crossing a rate change takes one receipt per month [ΤΑΚΚ FAQ Q7]. Platforms do not collect it for you; AADE accepts a flat €8 all year provided the winter over-collection is declared as income [FAQ Q58, Q59].

The annual obligations

By 28 February of the filing year the manager finalises the beneficiaries table in the registry, splitting the year's income per beneficiary; until then previous-year stay declarations can still be amended, and after finalisation nothing can change [FAQ Q44, Q45, Q46]. The income then goes to E2 column 17, code 60 for letting and 61 for subletting, prefilled by AADE from the registry per property and editable [AADE, E2 FAQ Q15]. Which E1 4Δ2 codes receive them is not stated expressly by AADE. In 2026 filing opened on 16 March, prefilled returns auto-finalised on 16 April, the discounts were 4% by 30 April, 3% by 15 June and 2% by 15 July, and the statutory 15 July deadline was extended to 24 July [Α.1140/2026], and tax is paid in 8 monthly instalments from 31 July [AADE, 16.03.2026]. Extensions come by a separate decision each year. See registry finalisation and E2 codes 60 and 61.

From the third ΑΜΑ

The third ΑΜΑ triggers έναρξη εργασιών within 30 days, each ΑΜΑ declared as a branch within 30 days of it, VAT at 13%, E3 instead of E2, ΕΛΠ and myDATA obligations, and ΚΑΔ 55.20.11.06 or 55.20.11.07 [FAQ Q16, Q56, Q57]. The τέλος παρεπιδημούντων of 0,5% (up to 0,75% by municipal decision) is filed digitally through myAADE with the VAT return and sits inside the VAT base [arts. 401-403 ν.5314/2026]. Two open points: the statute applies that levy to every category of short-term letting while AADE says it reaches only hosts with an έναρξη [FAQ Q26], an unresolved conflict; and ΕΦΚΑ contributions are not addressed in any AADE short-term rental document we checked.

What platforms report

Under DAC7 the platform reports, per seller and per quarter, each property's address and cadastral number, the total consideration, commissions and, where available, the number of days rented, by 31 January of the following year, and gives you the same data on that date [ν.5047/2023, art. 9ΑΓ and Annex V]. Separately, art. 15 §3α ΚΦΔ lets AADE request data from any platform, expressly "irrespective of" DAC7, so the two channels are cumulative. None of it replaces your work: the obligated person is the platform, and its content is quarterly aggregates sent once a year, while your declaration is per stay, monthly, with dates, guest details and payment method. It is a cross-check by design, which is why the non-filing fine is priced off the rent as shown on the platform on the day of the audit.

The year in one table

The same dates are available as a calendar file at /deadlines.ics, with a reminder five days ahead.

Want this handled every month?

hostkeep keeps every stay with its gross rent, its ΤΑΚΚ and both deadlines, and never asks for your TAXISnet credentials. The monthly close derives all of it from your Airbnb and Booking exports.