Short-term property rentals in Greece: 2026 tax and Athens rules
Greek short-term-rental treatment depends on the operator, number of properties, services and registration status. This article states general rules reviewed on 26 July 2026; it is not a tax calculation or confirmation that a specific property may operate.
Rental-income bands for natural persons
From tax year 2026, the published bands for property income are 15% up to €12,000; 25% from €12,000.01 to €24,000; 35% from €24,000.01 to €36,000; and 45% above €36,000. Taxable income, deductions, residency and co-ownership require file-specific advice.
Two properties versus three or more
AADE guidance distinguishes a natural person offering up to two furnished properties without services other than bed linen from an operator offering three or more properties. The former is generally property income; the latter is business activity and is subject to 13% VAT. Companies are treated as business operators regardless of property count. Registration and other obligations still apply.
Athens municipal districts 1, 2 and 3
The reviewed Ministry of Tourism notice prevents new Short-Term Stay Registry registrations in Athens municipal districts 1, 2 and 3 during 2026. This is not a blanket statement that every existing lawful short-term rental is banned. An existing registry number, its validity and the property's other legal conditions must be checked separately.
Golden Visa properties
A property used for the grant or renewal of the investor residence permit may not be rented short-term through the sharing economy or sublet. A listing or property classification does not replace transaction-specific legal and tax review.
Official sources and review date
Last reviewed: 26 July 2026. This is general information, not legal or tax advice.