Travel

Holiday flats, Airbnb and the rules on short term lets

Across the islands and the cities, many visitors rent a flat, a studio or a village house rather than a hotel room. Here is what the law asks of those lets, what they cost through the year, and how to search for one without paying for a middleman.

Before you book: check the registration number

Every short term let in Greece is meant to be on the tax authority’s register and to show its registration number (the ΑΜΑ, often written AMA) on the listing. A listing without one is a reason to ask questions. The rules below come from the tax authority (AADE) and the Ministry of Tourism where we could read them, and from Greek tax and travel press where we could not; each line says which.

The national rules, as verified on 4 Oct 2026

AADE Short Term Residence Property Registry and ΑΜΑ

• Every property let as a short term rental must be entered in the AADE Short Term Residence Property Registry (Μητρώο Ακινήτων Βραχυχρόνιας Διαμονής) and receive a Property Registry Number (ΑΜΑ). Owners or managers register online through myAADE, and the property's ATAK number is the key detail needed to issue the ΑΜΑ. [official source] Source (page, read 4 Oct 2026)

ΑΜΑ on listings

• The ΑΜΑ must be shown in a prominent place whenever the property is posted on a digital platform, and on every other means used to promote it. One property listed on two platforms keeps one ΑΜΑ, while rooms let separately inside the same flat each need their own ΑΜΑ. [official source] Source (page, read 4 Oct 2026)

ΑΜΑ on listings (English guidance)

• AADE's English guide calls the number a Property Register Number (P.R.N.) and tells owners to upload it on every digital platform they use to let the property for a short term. [official source] Source (search engine copy, read 4 Oct 2026)

Definition of a short term rental

• Since 1 January 2024 a short term rental means letting or subletting a furnished property for up to 59 days per stay, with no service other than bed linen. The 59 day limit applies to each let, not to the number of days a property can be let in a year. Lets of 60 days or more count as long term lets. [official source] Source (page, read 4 Oct 2026)

Lets made outside platforms

• Since 1 January 2024, lets of up to 59 days agreed outside digital platforms also count as short term rentals, so they too must be registered, carry an ΑΜΑ and be declared. [official source] Source (page, read 4 Oct 2026)

Extra services and licensed tourist accommodation

• If the host offers services beyond bed linen, the property counts as tourist accommodation and the host must register a business with AADE and file a tourist accommodation notification. Licensed tourist accommodation holding a Special Operating Sign (ΕΣΛ) is entered in the registry but shows its ΕΣΛ number in place of an ΑΜΑ. [official source] Source (page, read 4 Oct 2026)

Monthly stay declarations

• A Statement on Short Term Stay is filed by the 20th of the month after the guest leaves the property. The registry is finalised no later than 28 February of the year in which income tax returns are filed. [official source] Source (page, read 4 Oct 2026)

Three or more properties treated as a business

• An individual who lets up to two properties as short term rentals is taxed on property income. An individual who lets three or more is treated as earning business income and must register a business activity with AADE. The count follows the number of ΑΜΑ numbers held, and the person counts as having three properties from the moment the third is entered in the registry, whether or not it earns anything. [official source] Source (page, read 4 Oct 2026)

VAT and visitor levy for business hosts

• Short term lets by individuals with three or more properties, and by companies whatever the number of properties, are subject to VAT at 13%. Individuals with up to two properties are exempt from VAT. Hosts with a business registration also charge a visitor levy (τέλος παρεπιδημούντων) of 0.5% of the net rent, or up to 0.75% where the municipality decides. [official source] Source (page, read 4 Oct 2026)

Law 5162/2024

• AADE lists Law 5162/2024 (Government Gazette ΦΕΚ Α' 198, 5 December 2024) among the legal provisions that govern short term rentals. [official source] Source (page, read 4 Oct 2026)

Law 5162/2024: what it changed (climate fee)

• A host compliance guide says Law 5162/2024 sharply raised the climate crisis resilience fee for short term rentals from 1 January 2025, and moved the start of the high fee season from March to April, so the higher rate now runs from April to October. [secondary source] Source (search engine copy, read 4 Oct 2026)

Law 5162/2024: what it changed (Athens freeze)

• A Greek accountancy firm's note on the same tax law says that from 1 January 2025 to 31 December 2025 registering new properties for short term rental was banned in the 1st, 2nd and 3rd municipal districts of the Municipality of Athens. [secondary source] Source (search engine copy, read 4 Oct 2026)

Freeze on new registrations in central Athens

• The Ministry of Tourism said on 25 September 2025 that, for 2025 and for 2026, no new registrations are allowed in the Short Term Residence Property Registry for properties in the 1st, 2nd and 3rd municipal districts of Athens. Properties already registered keep operating. [official source] Source (page, read 4 Oct 2026)

Freeze extended to 31 December 2026

• Joint ministerial decision 225563 ΕΞ 2025, published in Government Gazette ΦΕΚ Β' 7200 on 31 December 2025, extends the suspension so that from 1 January 2025 until 31 December 2026 no property in the 1st, 2nd or 3rd municipal district of Athens may be registered for the first time. It extends the suspension in paragraph 2A of article 111 of Law 4446/2016. [secondary source] Source (search engine copy, read 4 Oct 2026)

Freeze extended to 31 December 2026 (law firm note)

• A Greek law firm reproduces the gazette text of decision 225563 ΕΞ 2025 (ΦΕΚ Β' 7200/2025), signed by the Ministers of National Economy and Finance, Development and Tourism, extending the Athens suspension to 31 December 2026. [secondary source] Source (search engine copy, read 4 Oct 2026)

Neighbourhoods inside the Athens freeze

• Press reports list the areas covered. 1st municipal district: Plaka, Kolonaki, Koukaki, Syntagma, Omonia, Monastiraki, Exarchia, Ilisia, Neapoli. 2nd: Mets, Neos Kosmos, Agios Artemios, Pangrati. 3rd: Votanikos, Metaxourgeio, Gazi, Petralona, Rouf. The ban has applied since January 2025. [secondary source] Source (search engine copy, read 4 Oct 2026)

Effect of the Athens freeze

• Figures presented by AADE advisers in February 2026 showed active ΑΜΑ numbers in the three central Athens districts falling by about 2,500, from 29,500 to 27,000. Nationally 358,115 ΑΜΑ numbers had been issued since the registry began. [secondary source] Source (search engine copy, read 4 Oct 2026)

2026 bill: Athens freeze kept, Thessaloniki added

• A Ministry of National Economy and Finance bill put to public consultation in June 2026 keeps the Athens suspension in force until a new government decision, and bars first registration of new properties in the 1st Municipal Community of Thessaloniki from 1 July to 31 December 2026. Properties already registered are not affected. [secondary source] Source (search engine copy, read 4 Oct 2026)

Fines and transfers in restricted zones

• Reported penalties for offering a short term let in a restricted zone without the right to register: a fine of 50% of the income earned from the start of the ban to the date of inspection, with a minimum of 20,000 euros; a repeat within the same tax year means a fine equal to all rent collected between inspections, with a minimum of 40,000 euros. AADE carries out the checks. Under the 2026 bill, a property in a restricted zone that is sold, donated or inherited is removed from the registry and the new owner cannot register it while the ban lasts. [secondary source] Source (search engine copy, read 4 Oct 2026)

Safety and quality requirements from 1 October 2025

• Law 5170/2025 of the Ministry of Tourism applies from 1 October 2025. Short term rental properties must now be main use spaces under the New Building Regulation; have natural light, ventilation and air conditioning; hold a civil liability insurance policy covering damage or accidents; and have an electrician's solemn declaration and a pest control certificate. The Ministry of Tourism and AADE carry out compliance checks, with sanctions in line with those for tourist accommodation. [official source] Source (page, read 4 Oct 2026)

Safety requirements and fines (press detail)

• Press coverage adds that hosts must also have fire extinguishers, smoke detectors and a first aid kit. Refusing an inspection, failing to show documents or not meeting the standards brings a 5,000 euro fine, rising to 10,000 euros for a repeat and up to 20,000 euros for later breaches. A first wave of joint Ministry of Tourism and AADE checks covers about 1,500 properties nationwide. [secondary source] Source (search engine copy, read 4 Oct 2026)

Climate crisis resilience fee: short term rentals

• AADE's worked example of the fee return shows the short term rental rate as 8.00 euros per night from April to October and 2.00 euros per night from November to March. The fee is charged per day of use per property (room or flat), not per person, is paid by the guest before departure, is not subject to VAT, and is paid over to AADE by the end of the following month. [official source] Source (page, read 4 Oct 2026)

Climate crisis resilience fee: large detached houses and other types

• From 1 January 2025 a short term rental that is a detached house over 80 square metres pays 15 euros per night from April to October and 4 euros from November to March. Furnished tourist villas pay 15 and 4 euros. Hotels pay 2 euros (1 or 2 star), 5 euros (3 star), 10 euros (4 star) or 15 euros (5 star) per room per night from April to October, and 0.50, 1.50, 3 or 4 euros from November to March. Rented rooms and apartments pay 2 euros and 0.50 euros. [secondary source] Source (search engine copy, read 4 Oct 2026)

Climate fee: Santorini and Mykonos

• Not verified. None of the official or secondary sources read set a higher climate crisis resilience fee for accommodation on Santorini or Mykonos; they give national rates only. [secondary source] Source (search engine copy, read 4 Oct 2026)

This is a summary for travellers, not legal advice. Owners should check with an accountant or the AADE before letting.

What holiday rentals cost through the year

Figures exactly as the source shows them. Hotel averages are on Stay by Region.

Search neutrally

These links open a plain search on each site. We earn nothing from them.

• Santorini: Airbnb · Booking.com · Vrbo
• Mykonos: Airbnb · Booking.com · Vrbo
• Naxos: Airbnb · Booking.com · Vrbo
• Paros: Airbnb · Booking.com · Vrbo
• Milos: Airbnb · Booking.com · Vrbo
• Chania: Airbnb · Booking.com · Vrbo
• Heraklion: Airbnb · Booking.com · Vrbo
• Rethymno: Airbnb · Booking.com · Vrbo
• Rhodes: Airbnb · Booking.com · Vrbo
• Nafplio: Airbnb · Booking.com · Vrbo
• Thessaloniki: Airbnb · Booking.com · Vrbo
• Kefalonia: Airbnb · Booking.com · Vrbo
• Zakynthos: Airbnb · Booking.com · Vrbo
• Lefkada: Airbnb · Booking.com · Vrbo
• Kalambaka: Airbnb · Booking.com · Vrbo

What we could not verify yet

• Any higher climate crisis resilience fee for accommodation on Santorini or Mykonos: no source read sets one; only national rates were found.
• The national fine for letting a property without registering it in the AADE registry (outside the restricted Athens zones): no official source was read in time.
• Whether the June 2026 bill was passed into law (Thessaloniki freeze from 1 July to 31 December 2026, removal of properties transferred by sale, gift or inheritance, minimum fines of 20,000 and 40,000 euros): not checked against et.gr or hellenicparliament.gr.
• Whether the Athens freeze runs beyond 31 December 2026: the June 2026 bill reportedly keeps it until a new government decision, but no gazette text was read.
• Law 5170/2025: the Government Gazette issue number was not read; the requirements come from the Ministry of Tourism press release of 25 September 2025.
• Exactly which provisions Law 5162/2024 added: the AADE page lists it, but the link to the climate fee rise and the 2025 Athens freeze comes from secondary sources (Filoxenos, taxnet).
• Kathimerini and ekathimerini were not consulted in the time box.
• Prices not found from a citable source in time: hotels and rentals for Naxos, Paros, Milos, Heraklion, Rhodes, Nafplio, Kefalonia, Zakynthos and Kalambaka (Meteora); rental rates for Chania; hotel rates for Mykonos and Thessaloniki; no GBR Consulting, INSETE, Statista, Eurostat or ELSTAT hotel rate figures were captured.
• KAYAK monthly figures differ by country site and change over time; the kayak.com Greece page showed $149 and $385 in one copy and $147 and $388 in a shorter copy of the same page.
• No source checked for the Thessaloniki Ano Poli area entry.
• Michelin Key changes announced in September 2026: a news report says Grace Hotel moved to two Keys, but its Michelin page still showed one Key; the Kinsterna, Kapsaliana and Kókkini Porta Rossa pages did not show a Key.
• No guide listed hotel was confirmed in time for Hydra, Pelion, Meteora, Lefkada, Halkidiki, Sifnos or Nafplio.
• Area and hotel entries were gathered by a research helper; URLs and wording were taken from its tool results and were not all reopened by hand.