How many properties can you let short-term: the two-ΑΜΑ threshold
Updated 5 September 2026
This is a short English summary. The full guide is in Greek.
There is no cap on how many properties you may let short-term. There is a threshold on how you are taxed. As an individual with up to two ΑΜΑ and no service beyond bed linen, the income is income from immovable property; from the third ΑΜΑ it is business income [Ε.2049/2025 §1, art. 39Α ΚΦΕ] [FAQ Q11, Q16, Q18].
Three switches
| Switch | Threshold | If you cross it |
|---|---|---|
| Length of each let | Up to 59 days | 60 days or more leaves the short-term regime entirely |
| Services to the guest | Bed linen only | Breakfast, mid-stay cleaning or anything hotel-like makes it a tourist accommodation, whatever the number of properties |
| Number of ΑΜΑ per individual | Up to 2 | From 3, the income becomes business income |
All three come from AADE [FAQ Q1, Q2, Q6, Q11, Q16, Q19] and [art. 111 §1 ν.4446/2016].
It counts ΑΜΑ, not deeds
Two properties, two ΑΜΑ. The same property on Airbnb and Booking is one ΑΜΑ shown on both. Rooms let separately take one ΑΜΑ each; a whole flat plus its rooms takes one for the flat plus one per room, but in the count that flat plus two of its rooms is two properties, not three [FAQ Q11, Q36, Q37, Q38, Q39]. Properties outside the registry never count, and intent counts rather than revenue: four ΑΜΑ of which only two were let still puts those two into 13% VAT [FAQ Q18].
Counted per person, co-owners included
A co-ownership share does not halve a property: a 50-50 flat counts in full for both. AADE's example: 100% of two properties plus 50% of a third is three, and business income; the other half of that third is one, and property income [FAQ Q13].
So two siblings holding three flats 50-50, all registered, are both counted at three and both cross, even though only one of them is the manager. The one route out is a lease: if one sibling leases his share to the other with sublease rights, the manager's own ΑΜΑ count decides his status and the other becomes a plain long-term lessor [FAQ Q14].
What changes at the third ΑΜΑ
Then: 13% VAT on the rent, ΚΑΔ 55.20.11.06 (via platforms) and 55.20.11.07 (off platform), E3 instead of E2, ΕΛΠ and myDATA obligations, the τέλος παρεπιδημούντων on top of the ΤΑΚΚ, and the τέλος επιτηδεύματος abolished for sole proprietors from tax year 2024 [FAQ Q16, Q53, Q54, Q56, Q57]. The business track also brings the minimum imputed income floor of arts. 28Α-28Δ ΚΦΕ, which the property-income track does not have, along with no advance tax and no supplementary tax there [Ε1 2026 instructions §2.10, §3.5].
Legal persons have no such threshold at all: they are in the normal VAT regime since 1/1/2024 regardless of the number of properties or services [FAQ Q12]. Note that 13% is the VAT rate, not the income tax; corporate income tax is 22%.
An ΑΜΑ you did not discontinue keeps counting
Discontinue between the last short-term let and the opening of that year's tax filing, or the property keeps counting towards the three [FAQ Q40]. The one-off amnesty in Ε.2049/2025 §4 has closed [Ε.2049/2025].
Want this handled every month?
hostkeep keeps your properties and their ΑΜΑ in one place, so you can see how many you count before you open a third. The monthly close already produces the stay declaration and the ΤΑΚΚ per property from your Airbnb and Booking exports.