Short-term rental rules in Athens: registration, the central freeze and tax
What you need to let on Airbnb in Greece, where new registrations are frozen until the end of 2026, the fine and the fees, and what it means for a presale buyer.
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In short
To let a flat short term in Greece you need a registration number (ΑΜΑ) from the tax authority's short-term rental register, shown on the listing. In the 1st, 2nd and 3rd districts of the Municipality of Athens a first registration is frozen until 31 December 2026, and letting there without one is fined 50% of the income, at least EUR 20,000. Guests pay a climate resilience fee of EUR 8 a night in summer and EUR 2 in winter.
If you buy in Athens to let on Airbnb or Booking, check three things before you sign: whether the address can get a registration number, how much tax you will pay, and what the flat earns if the plan changes to long-term letting.
What counts as short-term letting
Short-term letting under article 111 of Law 4446/2016 is letting a furnished flat for short stays through a digital platform, with no services beyond bed linen. An individual letting up to two properties this way is taxed as on ordinary rent. From three properties it counts as business income.
The registration number (ΑΜΑ)
Before you list, you register the flat in AADE's short-term rental register and receive an 11 digit registration number (ΑΜΑ). The number appears on the listing, and each stay is declared to AADE.
The freeze in central Athens
Under joint ministerial decision 225563 ΕΞ/2025 (Government Gazette Β' 7200, 31 December 2025), flats in the 1st, 2nd and 3rd districts of the Municipality of Athens cannot register for the first time between 1 January 2025 and 31 December 2026. Flats registered by 31 December 2024 carry on. Letting without registration in these districts is fined 50% of the income since 1 January 2025, and at least EUR 20,000.
The freeze covers only these three districts of the Municipality of Athens. Glyfada, Voula, Alimos and Piraeus are separate municipalities. The freeze runs to 31 December 2026 and may be extended, so check what applies before you count on income in later years.
The climate resilience fee
Since 2025 short-term guests pay a fee per night: EUR 8 in the summer months and EUR 2 in the winter months. The host collects it and pays it to AADE with a monthly return.
Golden Visa and short-term letting
A home bought through the Golden Visa route may not be let short term. See what actually qualifies.
What it means for a presale buyer
- A new flat in central Athens has never been registered, so it cannot register while the freeze applies. Ask your lawyer which district the address is in.
- Handover in 2027 or later depends on the rule in force then. Work out the yield on long-term letting first, and treat short-term letting as a bonus if it becomes possible.
- Outside the Municipality of Athens, on the Riviera and in Piraeus, the freeze does not apply, but the other duties (registration, declarations, fee and tax) do.
Related guides
- Buying property in Athens
- The annual costs of owning property in Greece
- Reading a Greek rental yield honestly
- Athens property prices and yields by neighbourhood
Common questions
Can a new flat in central Athens be registered for short-term letting?
Not until 31 December 2026 if it is in the 1st, 2nd or 3rd district of the Municipality of Athens. The freeze applies to a first registration, and a new flat has never been registered. Outside these three districts registration is open.
What is the fine for letting short term without registration in the frozen districts?
50% of the short-term rental income from 1 January 2025 until the inspection, and at least EUR 20,000, under decision 225563 ΕΞ/2025.
Does the freeze apply to Glyfada, Voula or Piraeus?
No. It covers only the 1st, 2nd and 3rd districts of the Municipality of Athens. Glyfada, Voula and Piraeus are separate municipalities, where only the usual duties apply: registration, declarations, the climate fee and tax.
Sources
- Joint ministerial decision 225563 ΕΞ/2025, Government Gazette Β' 7200/31.12.2025
- Greek Ministry of Finance, income tax guide (short-term rental): minfin.gov.gr/en/tax-policy/tax-guide/income-taxation
- Housing policy portal, climate resilience fee on short-term rentals: stegasi.gov.gr
General information, checked against public sources in November 2026. Not legal or tax advice. Rules change and every purchase differs, so have a licensed Greek professional confirm your own position.
