Legal Requirements for Airbnb & Short-Term Rental Hosts in Greece (2026)

Operating a short-term rental in Greece requires compliance with multiple legal and tax obligations. This guide covers the essential steps every host must follow.

Every property rented on a short-term basis must be registered in the AADE Short-Term Rental Registry. The Property Registry Number (Α.Μ.Α. — Arithmos Mitroou Akiniton) must be displayed on every listing on platforms like Airbnb and Booking.com.

The property owner must be registered on TAXISnet with an active Tax Identification Number (ΑΦΜ/TIN). The short-term rental activity must be declared in the tax registry (KAD — activity code).

Property owners are required to register guests (full name, passport/ID details) through the gov.gr platform or at the local police station. This obligation applies for every check-in.

Civil liability insurance is recommended for the property. Ensure the property meets basic safety standards (fire extinguisher, first aid kit, emergency exit signage).

Short-term rental income is taxed as property income. Tax rates vary based on total annual income. The first €12,000 is taxed at 15%, the next €23,000 at 35%, and so on progressively.

If the owner manages 3 or more properties, the activity may be classified as business activity and subject to VAT (13% for accommodation services). Consult your accountant for specifics.

Some municipalities impose a per-night accommodation tax. Check the local obligations in your municipality.