Climate resilience fee: issuing the receipt and charging it on Airbnb and Booking
Updated 5 September 2026
This is a short English summary. The full guide is in Greek.
You collect the climate resilience fee (τέλος ανθεκτικότητας στην κλιματική κρίση, ΤΑΚΚ) from the guest yourself and remit it yourself. Neither Airbnb nor Booking.com collects or remits it in Greece [Airbnb, Greece Tax Guide 2026].
Amounts for 2026
| Category | April to October | November to March |
|---|---|---|
| Short-term rental (flat, dwelling) | €8.00 | €2.00 |
| Detached house over 80 sqm | €15.00 | €4.00 |
Per night, per room or apartment [art. 44 §§2-4 ν.5177/2025]. February sits in the low season. Free stays are exempt; a half-day stay pays the full fee.
Υπολόγισε το τέλος για μια διαμονή
Βάλε άφιξη και αναχώρηση για να δεις το ποσό και την προθεσμία απόδοσης.
The receipt
You issue a special receipt to the guest after the stay and before departure. It carries no VAT and states the issue date, your name, address and ΑΦΜ, the guest's name, the dates of the stay, the total fee, and the number and date of any related invoice. For a stay spanning a rate change, it is issued per month rather than on departure [ΤΑΚΚ FAQ Q7]. An individual with up to two properties and no business activity issues the receipt but has no myDATA obligation.
Charging it on the platforms
Collect it separately on arrival or departure, or set a single per-night amount. AADE accepts charging €8 all year where the platform allows only one value, provided the €6 over-collection in the low season is treated as income and carries its VAT and municipal levy where those apply [FAQ Q58]. Embedding the fee in the headline price is also accepted if the amounts are separated correctly on the returns.
Want this handled every month?
hostkeep tracks each stay, computes the fee per season, prepares the guest receipt and shows the monthly total before the deadline. Join the waitlist and tell us how many units you run.