Buying in Greece to rent short-term: what to check

A short-term rental is a letting of under 60 days where only accommodation and bed linen are provided. The host must register the property in AADE's Short-Term Residence Property Registry and receive an 11-digit registry number (ΑΜΑ). The ΑΜΑ must appear on every listing, and each stay must be declared by the 20th of the following month.

Listing a property without registration is fined at 50% of the year's gross short-term rental income, and never less than €5,000.

Law 5170/2025 set minimum requirements that apply to every short-term rental from 1 October 2025. The property must:

• be a main-use space (χώρος κύριας χρήσης) with natural light, ventilation and air-conditioning;
• have civil-liability insurance;
• have an electrician's declaration, fire extinguishers, smoke detectors, earth-leakage protection and exit signage;
• have a pest-control certificate, a first-aid kit and a guide with emergency phone numbers.

Ministry of Tourism inspectors enforce the rules. Fines are €5,000 for a first breach, €10,000 for a repeat within a year, then €20,000.

Basements, storage rooms and other auxiliary spaces are not main-use spaces. A unit that was converted without a permit may not qualify, even if it looks like a flat.

• Athens: no first-time registrations in the 1st, 2nd and 3rd Municipal Districts since 1 January 2025, extended to 31 December 2026.
• Thessaloniki: the same ban in the 1st Municipal Community from 1 July to 31 December 2026.

According to AADE, under a 2026 law, when a property in these zones is sold or gifted, its registration is removed and the new owner cannot register it again while the restriction lasts. So an existing Airbnb flat in central Athens may not keep its registration when you buy it. Confirm this for the specific property before you rely on rental income.

In September 2026 the government announced that the bans would run to the end of 2027. At the time of writing this was announced but not yet published as a legal decision. District boundaries do not follow neighbourhood names, so check the exact address against the official map.

• Individuals letting up to two properties short-term pay income tax on the rent as property income, with no VAT, on a progressive scale whose rates changed from 2026.
• Letting three or more properties, or letting through a company, counts as a business: you register a business activity, keep books and charge 13% VAT.
• A climate resilience fee is charged per night: €8 from April to October and €2 from November to March, or €15 and €4 for detached houses over 80 m².

Tax for non-residents and the interaction with your home country's tax need an accountant. Golden Visa properties cannot be let short-term at all.

Two things about the building can stop short-term letting regardless of the registry:

• Condominium rules (κανονισμός πολυκατοικίας): Greek courts have stopped short-term letting where the rules limit use to residence or ban hotel-type use. Ask for the notarial condominium regulation before you buy.
• Legal status: the unit must be a legal main-use space with no unregularised unauthorised works. An engineer's inspection shows this.