The framework tightened significantly. Every short-term rental must carry a mandatory AMA registration number from AADE. There is a moratorium on new listings in central Athens (municipal districts 1, 2 and 3) to 31 December 2026, extended to Thessaloniki from 1 March 2026, plus specific limits in Santorini and Chania. Rental income is taxed in bands of 15/25/35/45%, and a new Climate Crisis Resilience Fee of €0.50–€15 per night applies by season and category. A 60-day rule can trigger reclassification if exceeded, and mandatory safety equipment is required. Confirm the current position for your specific municipality with a Greek tax adviser before modelling rental returns.
Registration, moratoriums and where you can still let
The foundation of the regime is registration. Any property offered for short-term letting must hold an AMA registration number issued through AADE, displayed on every listing; letting without one exposes the owner to penalties. On top of registration, Greece has introduced geographic caps to relieve pressure on saturated urban centres. The headline is a moratorium on new short-term-rental registrations in the three central municipal districts of Athens (districts 1, 2 and 3), running to 31 December 2026, with the restriction extended to Thessaloniki from 1 March 2026 and specific limits applied in high-pressure island locations such as Santorini and Chania.
For a luxury buyer the practical reading is location-dependent. The Cyclades villa market our clients focus on is generally outside the central-Athens moratorium, but island-specific limits (Santorini in particular) and municipal rules must be checked property by property before assuming free short-term-let use. A property bought partly for rental income in a capped zone can have a very different income profile from one in an unrestricted area, so the registration and zoning position belongs in the due diligence, not the afterthought.
The tax, the climate fee and the 60-day rule
Income from short-term letting is taxed on a progressive scale — commonly cited in bands of 15%, 25%, 35% and 45% as income rises — under the framework of Law 5073/2023, which tightened how STR income is treated. Layered on top is the Climate Crisis Resilience Fee introduced by Law 5346: a per-night charge ranging from €0.50 to €15 depending on the season and the category of accommodation, replacing the older hotel-style stay tax and materially raising the cost of high-season luxury lets. Owners must also meet mandatory safety-equipment requirements (such as fire and first-aid provisions) for a compliant listing.
A further trap is the 60-day rule: broadly, letting a property short-term beyond a threshold of days in the year can push the activity from private letting toward a business classification, with the heavier tax and compliance obligations that follow. The precise interaction of the day-count, the income bands and the climate fee is fact-specific and changes with each finance law. These figures are drawn from AADE guidance and Laws 5073/2023 and 5346 and are directional; confirm the current rate bands, the applicable per-night fee and your municipality's registration status with a Greek tax adviser before relying on rental projections.
Sources
Primary and expert sources behind this answer:
- AADE — Independent Authority for Public Revenue (Greek tax authority: transfer tax, ENFIA, capital gains, inheritance, short-term-rental AMA register) ↗
- Law 5073/2023 & Law 5346 — Short-term-rental taxation, AMA registration and the Climate Crisis Resilience Fee ↗
This page is general information, not legal or tax advice. Greek property, tax, letting and succession rules are technical and change frequently — several reliefs here (VAT suspension, capital-gains suspension) are time-limited to 31 December 2026. Every figure and rule here must be confirmed with a Greek lawyer (dikigóros), a notary (symvolaiográfos) or a tax adviser (logistís/forotechnikós) for your specific situation before you act.
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