Last updated 14 October 2026. By Demetre E. Katsouris, Managing Partner, Katsouris Law Firm.
The short answer: a short-term rental in Greece is a letting of under 60 days where only accommodation and linen are provided. To offer one you need a registration number from the tax authority, displayed on every listing; the property must meet the safety and insurance standards in force since 1 October 2025; a climate fee is collected per night; the platform now reports your nights and income to the tax authority every month and delists anything without a valid number; no new registrations are issued in central Athens or central Thessaloniki; the registration is personal to you and dies with the sale; and a Golden Visa property cannot be short-let at all. Everything below follows from those sentences.
1. Registration (AMA)
Each property must be entered in the Short-Term Residence Property Registry and receives an 11-digit number. The application is made through the tax portal using the owner’s tax number, the deed, the building permit and evidence of compliance with the standards below. The number goes on every listing and in every booking confirmation. Listing without one is fined at 50% of the year’s gross short-term income, and not less than €5,000. A manager or agent can operate the listing, but the registration is in the owner’s name; if a manager registered it in theirs, the income is theirs for tax purposes and the owner has no record.
2. The standards (Law 5170/2025)
Since 1 October 2025 every short-term rental must have: civil liability insurance from an insurer licensed in Greece; a valid electrical installation certificate; smoke detectors; a fire extinguisher sized to the floor area; an exit sign; a first-aid kit; and pest-control documentation. Natural light and ventilation requirements exclude many semi-basements and converted attics. Fines run from €5,000 to €20,000. The documents are kept on file and produced on inspection; they are also required for the registration itself.
3. Platform reporting (EU Regulation 2024/1028)
Since 20 May 2026 every platform operating in the EU must verify the registration number on each Greek listing, display it, share host identity, address, nights and revenue with the Greek authorities monthly, and remove listings without a valid number. For owners this ends the era in which platform income and declared income could differ. The tax authority already matches the two.
4. The climate fee
A climate crisis resilience fee is charged per night on short-term stays and remitted to the state. The amount varies by season and category; for a standard apartment in high season it is currently €8 per night. It is collected from the guest, declared and paid by the host or the platform depending on the arrangement, and is not income.
5. Where you cannot register
No new registrations are issued in the 1st, 2nd and 3rd municipal districts of Athens — the historic centre and its neighbours — through at least 31 December 2026. The same freeze applies in central Thessaloniki. Further areas have been discussed. Existing registrations in those districts continue, and because they cannot be replaced, flats that hold one now trade at a premium. The southern suburbs — Glyfada, Voula, Vouliagmeni — and the islands are outside the freeze.
6. The registration does not transfer
A registration number belongs to the owner, not the property. On a sale the buyer applies for a new one, and in a frozen district will be refused. A buyer who pays for “an Airbnb flat” in Koukaki on the strength of the seller’s registration has bought a long-let flat. The purchase contract should say which it is.
7. Tax
Short-term income is taxed under the same bands as long-term rent: 15% to €12,000, 25% to €24,000, 35% to €36,000, 45% above. Where the host provides services beyond accommodation and linen — breakfast, cleaning during the stay, transfers — the activity is a business and is taxed and registered as one. Letting a property only in summer does not prevent the tax authority from imputing income for the whole year on the basis of its characteristics. A stay of 60 days or more is a long-term lease and must be declared as one.
8. The Golden Visa ban
A property bought for a Golden Visa may not be short-let, directly or through a manager, lessee or relative. The penalty is a €50,000 fine and revocation of the permit. A long-term lease is permitted; it should prohibit subletting.
9. The building’s own rules
The horizontal-property regulation of the building can prohibit short-term letting, and a majority of co-owners can introduce a prohibition. Check the regulation before buying, not after the neighbours complain.
The decision many owners abroad are facing
With the standards, the fee, the reporting and the 25% band, net short-term income in Athens has narrowed against long-term rent, which now comes with a three-year income-tax exemption for homes up to 120 sq.m. switched from short-term to a long lease by 31 December 2026. For an owner abroad who does not want to manage turnovers from another time zone, that exemption is worth modelling before the year ends. We set out the incentives ending on 31 December 2026 in a separate article.
Frequently asked questions
I let through a manager who handles everything. What do I need to check? That the registration is in your name, the insurance is in force, the standards documents are on file, and the manager’s agreement makes them responsible for compliance and for the fee.
Can I register a property in Glyfada today? Yes, if it meets the standards and the building’s regulation allows it.
What happens if I ignore the May 2026 rules? The platform delists you. The tax authority already has your previous years’ data.
This article is general information, not legal advice; it reflects the position on the date above and may change.
For a compliance check on a property you let short-term, or a decision between short-term and long-term letting, contact us at info@katslaw.eu or +30 210 8982 864.
