Is Airbnb Legal in Greece? 2026 Rules, Permits & Taxes

Registration required

Yes

Yearly night cap

90 nights

Fine for hosting without a permit

€40,000

Next rule change

Dec 31, 2026

The rules in brief

Who needs it

Every owner, usufructuary or sub-lessor who lets a furnished property for stays of up to 59 days, on a platform or not. Licensed tourist accommodation shows its operating mark number (ΕΣΛ or ΜΑΓ) instead.^1,2,10,11

Issued by

Independent Authority for Public Revenue (AADE, ΑΑΔΕ)

Valid for

No expiry date is stated; the entry stays active until deleted. The year's registry is finalised by 28 February of the year the income tax return is filed, and a new owner or manager must register the property again for a new AMA.

On listings

The number must appear on every listing

Platform checks

Since 1 June 2021 Airbnb asks for the AMA (or the ΕΣΛ or ΜΑΓ number of licensed tourist accommodation) in a mandatory field on new listings, or a confirmation that the host is exempt.

Who qualifies

• The property is identified by its ATAK (cadastral property identification number); room-by-room lets also need the square metres of each room
• The applicant is the owner, usufructuary or sub-lessor (a tenant needs the owner's declared consent to sublet)
• The property is not in a frozen area (Athens districts 1 to 3, Thessaloniki's 1st Municipal Community) unless it already held an AMA before the freeze
• The property meets the safety and operating standards of Law 5170/2025

How to apply

1. 1 Log in to myAADE with TAXISnet codes and open the Short-Term Rental application
2. 2 Enter the property's ATAK (and the square metres for each room let separately); a sub-lessor first needs the owner's lease declaration granting the right to sublet
3. 3 Receive the AMA and show it on every listing and advertisement
4. 4 File a Short-Term Stay Declaration by the 20th of the month after each guest leaves
5. 5 File the climate-fee return monthly, by the last day of the following month
6. 6 Finalise the registry by 28 February of the year the income tax return is filed

Permit rules

Register each property and get an AMA

Every property let for short stays, on a platform or not, must be registered in AADE's Short-Term Stay Registry through myAADE before it is advertised. The registry issues a Property Registration Number (AMA, Αριθμός Μητρώου Ακινήτου).^2,9,10 In force since January 1, 2024

Show the AMA on every listing

The AMA must appear in a prominent place on every platform listing and in any other advertising of the property. A property listed on two platforms uses the same AMA on both.^2,3

A room let on its own needs its own AMA

A room inside an apartment or house that is let separately needs its own AMA. A host who lets both the whole home and its rooms separately needs one AMA for the home and one for each room.²

Airbnb asks for the AMA on new listings

Under Airbnb's agreement with AADE, a new listing must carry its AMA (or the ΕΣΛ or ΜΑΓ number of licensed tourist accommodation) in a dedicated field, or the host must confirm an exemption. Airbnb also supplies host and income data to AADE on request.^10,11 In force since June 1, 2021

EU Short-Term Rental Regulation applies from 20 May 2026

The EU Short-Term Rental Regulation has applied since 20 May 2026. A member state that keeps a registration procedure must make it comply with the regulation, and platforms collect registration numbers in areas where registration applies.¹² In force since May 20, 2026

Owners, usufructuaries and sub-lessors can register

The registered manager can be the owner, the usufructuary or the sub-lessor, or in listed cases a third party such as an estate administrator. A bare owner (ψιλός κύριος, who holds title but not the right to use the property) cannot register in that capacity.^2,10

Subletting needs the owner's declared consent

A tenant who wants to let short-term needs the owner (or one co-owner) to file a lease-information declaration that grants the right to sublet for short stays. The tenant then registers as sub-lessor using that declaration's number.² Applies to: tenants and other non-owners

No new registrations in central Athens

First-time registration is barred for properties in the 1st, 2nd and 3rd Municipal Districts of the Municipality of Athens. The ban began on 1 January 2025 and now runs to 31 December 2026.^3,4 Applies to: properties in Athens municipal districts 1 to 3 not registered before the ban · In force since January 1, 2025

No new registrations in central Thessaloniki

The same ban applies from 1 July 2026 to 31 December 2026 in the 1st Municipal Community (Α΄ Δημοτική Κοινότητα) of the Municipality of Thessaloniki.⁴ Applies to: properties in the 1st Municipal Community of Thessaloniki not yet registered · In force since July 1, 2026

Properties registered before the Athens ban

In Athens, properties that held an AMA by 31 December 2024 are outside the ban and can be registered again after a new lease, a change of manager without a transfer of ownership, or a lapsed AMA. A new owner or manager always needs a new AMA.^2,3 Applies to: Athens municipal districts 1 to 3 · In force since January 1, 2025

A sale or gift in a frozen area deletes the registration

In the frozen areas, a property transferred during the owner's lifetime, by sale or gift, is deleted from the registry and cannot be registered again while the freeze lasts.⁴ Applies to: properties in Athens districts 1 to 3 and Thessaloniki's 1st Municipal Community

The freeze can be extended by ministerial decision

The Athens ban was first set to 31 December 2025 and was extended to 31 December 2026 by joint ministerial decision 225563/2025 (Government Gazette B 7200/31.12.2025). The law lets ministers extend the ban for each area by regulatory act.^4,7 Applies to: Athens districts 1 to 3 and Thessaloniki's 1st Municipal Community · In force since December 31, 2025

A building let entirely short-term counts as tourist accommodation

If every apartment in a block or housing complex is let short-term, the building counts as tourist accommodation. It needs a special operating mark (Ειδικό Σήμα Λειτουργίας, ΕΣΛ) or a notification, as hotels and similar businesses do.^6,8 Applies to: whole buildings and complexes · In force since January 1, 2024

1. 1. Athens

   Attica

   Athens is the largest market and the one with the strictest rule: first-time registration is frozen in the 1st, 2nd and 3rd Municipal Districts until 31 December 2026, with a fine of at least €20,000 for letting without an AMA. Properties that held an AMA on 31 December 2024 are outside the ban. The rest of the municipality follows the national rules.^3,4

   • No first-time registrations in municipal districts 1 to 3 (to 31 December 2026; extension to end-2027 announced)
   • Fine for breach: 50% of rent, at least €20,000; €40,000 for a repeat
   • Properties registered by 31 December 2024 can be registered again after a new lease or change of manager; a sale or gift deletes the registration
   • Climate fee of €8 a night from April to October and €2 from November to March

2. 2. Thira Municipal Unit

   South Aegean (Cyclades), Santorini

   Santorini (Thira) follows the national rules: every property needs an AMA from AADE, shown on the listing, with a stay declaration by the 20th of the next month. The government housing portal lists registration freezes only for Athens and Thessaloniki, so first-time registrations are open here.^2,4

   • Register in AADE's Short-Term Stay Registry and show the AMA on the listing
   • Climate fee of €8 a night per property from April to October, €2 from November to March
   • Business hosts (three or more properties or a company) add 13% VAT and a residence fee of 0.5%, which the municipality may raise to 0.75%
   • No registration freeze listed here; the freezes cover only central Athens and central Thessaloniki

3. 3. Thessaloniki Municipal Unit

   Central Macedonia (Thessaloniki)

   From 1 July to 31 December 2026 first-time registration is frozen in the 1st Municipal Community of the Municipality of Thessaloniki, with the same fines as in Athens. The rest of the city follows the national rules.⁴

   • No first-time registrations in the 1st Municipal Community, 1 July to 31 December 2026 (extension to end-2027 announced)
   • Fine for breach: 50% of rent, at least €20,000; €40,000 for a repeat
   • A sale or gift in the frozen area deletes the registration
   • Climate fee of €8 a night from April to October and €2 from November to March

4. 4. Chania

   Region of Crete (Chania)

   Chania follows the national rules: every property needs an AMA from AADE, shown on the listing, with a stay declaration by the 20th of the next month. The government housing portal lists registration freezes only for Athens and Thessaloniki, so first-time registrations are open here.^2,4

   • Register in AADE's Short-Term Stay Registry and show the AMA on the listing
   • Climate fee of €8 a night per property from April to October, €2 from November to March
   • Business hosts (three or more properties or a company) add 13% VAT and a residence fee of 0.5%, which the municipality may raise to 0.75%
   • No registration freeze listed here; the freezes cover only central Athens and central Thessaloniki

5. 5. Corfu

   Ionian Islands (Corfu)

   Corfu follows the national rules: every property needs an AMA from AADE, shown on the listing, with a stay declaration by the 20th of the next month. The government housing portal lists registration freezes only for Athens and Thessaloniki, so first-time registrations are open here.^2,4

   • Register in AADE's Short-Term Stay Registry and show the AMA on the listing
   • Climate fee of €8 a night per property from April to October, €2 from November to March
   • Business hosts (three or more properties or a company) add 13% VAT and a residence fee of 0.5%, which the municipality may raise to 0.75%
   • No registration freeze listed here; the freezes cover only central Athens and central Thessaloniki

6. 6. Heraklion Municipal Unit

   Region of Crete (Heraklion)

   Heraklion follows the national rules: every property needs an AMA from AADE, shown on the listing, with a stay declaration by the 20th of the next month. The government housing portal lists registration freezes only for Athens and Thessaloniki, so first-time registrations are open here.^2,4

   • Register in AADE's Short-Term Stay Registry and show the AMA on the listing
   • Climate fee of €8 a night per property from April to October, €2 from November to March
   • Business hosts (three or more properties or a company) add 13% VAT and a residence fee of 0.5%, which the municipality may raise to 0.75%
   • No registration freeze listed here; the freezes cover only central Athens and central Thessaloniki

7. 7. Municipal Unit of Rhodes

   South Aegean (Dodecanese), Rhodes

   Rhodes follows the national rules: every property needs an AMA from AADE, shown on the listing, with a stay declaration by the 20th of the next month. The government housing portal lists registration freezes only for Athens and Thessaloniki, so first-time registrations are open here.^2,4

   • Register in AADE's Short-Term Stay Registry and show the AMA on the listing
   • Climate fee of €8 a night per property from April to October, €2 from November to March
   • Business hosts (three or more properties or a company) add 13% VAT and a residence fee of 0.5%, which the municipality may raise to 0.75%
   • No registration freeze listed here; the freezes cover only central Athens and central Thessaloniki

8. 8. Naxos

   South Aegean (Cyclades)

   Naxos follows the national rules: every property needs an AMA from AADE, shown on the listing, with a stay declaration by the 20th of the next month. The government housing portal lists registration freezes only for Athens and Thessaloniki, so first-time registrations are open here.^2,4

   • Register in AADE's Short-Term Stay Registry and show the AMA on the listing
   • Climate fee of €8 a night per property from April to October, €2 from November to March
   • Business hosts (three or more properties or a company) add 13% VAT and a residence fee of 0.5%, which the municipality may raise to 0.75%
   • No registration freeze listed here; the freezes cover only central Athens and central Thessaloniki

What counts as a short-term rental

A short-term rental is a furnished let of up to 59 days per stay with no service beyond bed linen, whether or not it is booked through a platform. A let of 60 days or more counts as a long-term lease and is declared on a different return.^2,10 In force since January 1, 2024

Declare every stay by the 20th of the next month

A Short-Term Stay Declaration is due by the 20th of the month after each guest leaves. The year's registry is then finalised by 28 February of the year the income tax return is filed.^1,9,10

The 59-day limit applies to each stay, not to the year

The 59-day limit applies to the length of each stay, not to the total days a property can be let in a year. No national annual night cap applies to registered properties.² In force since January 1, 2024

Ministers may cap nights and properties in designated areas

To protect housing, the ministers of National Economy and Finance, of Development and of Tourism may designate areas where a taxpayer can let at most two properties and each property at most 90 nights a year (60 on islands with fewer than 10,000 residents). Above the cap, lets stay allowed if the host's total rental income is €12,000 or less. The housing portal lists no area under this power; only the registration freezes above are listed.^4,7 Applies to: areas designated by joint ministerial decision

Main-use space with light, ventilation and air conditioning

A property let short-term must be a main-use space under the building regulation (Law 4067/2012, art. 2 par. 95) with natural light, ventilation and air conditioning.⁶

Civil liability insurance is required

Every property let short-term must carry civil liability insurance covering damage or accidents that guests or others may suffer.⁶

Electrician's declaration, extinguishers and smoke detectors

The property needs a licensed electrician's declaration, fire extinguishers, smoke detectors, a residual-current relay and marked escape routes.⁶

Pest-control certificate, first-aid kit and emergency numbers

The property needs a rodent- and insect-control certificate, a first-aid kit and a guide to emergency telephone numbers.⁶

Ministry of Tourism and AADE can inspect

The Ministry of Tourism, together with AADE, can inspect registered properties to confirm they meet the standards. Hosts who miss them face sanctions.⁶

Services beyond bed linen make it a tourist accommodation

A let that includes services beyond bed linen is treated as tourist accommodation, not as a short-term rental, and the owner must start a business activity with AADE.² In force since January 1, 2024

Three or more properties, or a company, means a business

An individual who offers up to two properties with bed linen only is taxed on property income. An individual with three or more properties, and any company whatever the number, is a business: it must register for VAT and file residence-fee returns.^2,10 Applies to: hosts with 3+ properties and legal entities · In force since January 1, 2024

What the host still handles

• Register each property in AADE's Short-Term Stay Registry (myAADE) and obtain an AMA
• File the monthly climate-fee return with AADE (due by the last day of the following month)
• Three or more properties, or a company: start a business activity with AADE, register for VAT and file residence-fee returns^2,5,10

• Letting in a frozen area (Athens districts 1 to 3, or Thessaloniki's 1st Municipal Community from 1 July 2026): a fine of 50% of the rental income, at least €20,000; a repeat breach in the same tax year costs all rent collected, at least €40,000.^4,7
• Letting without registering, or leaving the AMA off a listing: a fine of 50% of the gross income of the tax year, at least €5,000, doubled for a repeat in the same year.^8,10
• A missing or incorrect Short-Term Stay Declaration: a fine of twice the rent shown on the platform on the day of the audit.¹⁰
• A late climate-fee return: €100 for individuals, €250 for simple-bookkeeping businesses and €500 for double-entry businesses, plus interest.²
• Missing the safety and operating standards of Law 5170/2025 brings sanctions after a Ministry of Tourism and AADE inspection.⁶

1. December 31, 2026 Upcoming
   Current end date of both freezes

   Both registration freezes end on 31 December 2026 unless extended by regulatory act.⁴

2. September 2026
   Freezes to run to the end of 2027

   The prime minister announced at the Thessaloniki International Fair that new registrations will stay suspended until 31 December 2027 in Athens districts 1 to 3 and in Thessaloniki's 1st Municipal Community; the legal act had not been published when the report appeared.¹³

3. July 1, 2026
   Registration freeze in central Thessaloniki

   Law 5313/2026 (art. 5) froze first-time registration in the 1st Municipal Community of Thessaloniki from 1 July to 31 December 2026, and deletes registrations of properties transferred during the owner's lifetime in the frozen areas.⁴

4. May 20, 2026
   EU Short-Term Rental Regulation applies

   The EU regulation on short-term rental registration and data sharing became applicable on 20 May 2026.¹²

5. December 31, 2025
   Athens freeze extended to the end of 2026

   Joint ministerial decision 225563/2025 (Government Gazette B 7200/31.12.2025) extended the Athens ban from 31 December 2025 to 31 December 2026.^4,7

6. October 1, 2025
   Standards enforced

   Press reports say the standards applied from 1 October 2025, with checks by the Ministry of Tourism and AADE.^6,14

7. January 1, 2025
   Registration freeze in central Athens

   First-time registration stopped for properties in the 1st, 2nd and 3rd Municipal Districts of Athens (Law 5162/2024, art. 29).^3,4

8. January 2025
   Safety and operating standards (Law 5170/2025, Part A)

   Law 5170/2025 set building and operating standards for short-term lets for the first time: main-use space, insurance, fire and electrical safety, pest-control certificate and first-aid kit.⁶

9. January 2025
   Higher climate fee for short-term lets

   Law 5162/2024 (art. 24) set the climate fee for short-term lets at €8 a night from April to October and €2 from November to March, and €15 and €4 for detached houses over 80 sq m.^2,5

10. January 1, 2024
    New definition and tax rules (Law 5073/2023)

    Short-term rental became any let of up to 59 days with bed linen only, on a platform or not, so off-platform lets must register too. Individuals with three or more properties and all companies became businesses with 13% VAT, and the climate fee was extended to short-term lets.^2,8

Estimate what a home could earn

1. 1. Short-Term Rental (registry, deadlines and relevant provisions) · Independent Authority for Public Revenue (AADE)
2. 2. Frequently asked questions on the short-term rental of property, 23 September 2025 · Independent Authority for Public Revenue (AADE)
3. 3. Circular E.2049/21-07-2025 on AMA management and registration after the Athens restriction · Independent Authority for Public Revenue (AADE)
4. 4. Temporary restrictions on short-term rentals · Housing Policy Portal, Ministry of Social Cohesion and Family
5. 5. Ministry of National Economy and Finance reply 198412 EX 2024 (climate crisis resilience fee, Law 5162/2024 art. 24) · Hellenic Parliament, parliamentary control
6. 6. Ministry of Tourism reply 1618/12.08.2025 (short-term rental specifications, Law 5170/2025) · Hellenic Parliament, parliamentary control
7. 7. AADE reply 433373 EX 2026, 25 May 2026 (Article 111 of Law 4446/2016) · Hellenic Parliament, parliamentary control
8. 8. Ministry of National Economy and Finance reply 183060 EX 2023 (Law 5073/2023 short-term rental rules) · Hellenic Parliament, parliamentary control
9. 9. Short-term property rental (service page) · gov.gr
10. 10. Greece: tax considerations on short-term lettings (November 2025) · Airbnb
11. 11. Responsible hosting in Greece · Airbnb Help Center
12. 12. EU Short-Term Rental Regulation · Airbnb Help Center
13. 13. Gov't to extend short-term lease restrictions in Athens, Thessaloniki · To Vima
14. 14. Greece tightens rules on short-term rentals · in.gr English edition