Short-Let and Airbnb Regulations in Greece 2026

Greece has experienced an extraordinary growth in short-term rental activity over the past decade, driven by the country's position as one of Europe's premier tourist destinations. Athens, Santorini, Mykonos, Crete, Rhodes, Corfu, and scores of smaller island and mainland locations attract tens of millions of visitors annually. The short-let market has grown proportionately, creating both opportunity for international property investors and increasing regulatory pressure in areas where local housing markets have been stressed by tourist accommodation demand.

As of 2026, Greece operates a mandatory national registration system for short-let properties, alongside a tax framework specifically designed for short-term rental income. Municipal authorities in the most tourism-intensive locations are introducing additional restrictions. The regulatory trend is towards greater formalisation and tighter oversight, but Greece — unlike Barcelona — has not moved to prohibition in most areas.

Regulations in this area change frequently. The information below reflects the position as of mid-2026. Always seek current local legal and tax advice before operating a short-let property in Greece.

Is Short-Let Legally Permitted in Greece?

Yes. Short-term property rental is legal in Greece for all property owners, including foreign nationals, subject to registration requirements and tax compliance. The legal framework is provided by Law 4446/2016 and its subsequent amendments, which introduced the national short-term rental registration system. Greece actively acknowledges short-let tourism as an important contributor to its economy.

Importantly for foreign investors: there is no blanket restriction on foreign nationals renting out Greek property on a short-term basis. The rights applicable to Greek citizens extend to EU citizens and, in most cases, to non-EU citizens as well, subject to the general foreign ownership framework.

National vs Municipal Regulations

National framework. The Independent Authority for Public Revenue (AADE — Ανεξάρτητη Αρχή Δημοσίων Εσόδων) operates the national short-term rental registration platform (myaade.gov.gr). All short-let properties must be registered with AADE before being listed on any platform. This is a mandatory national requirement applying uniformly across all regions and municipalities.

Municipal-level restrictions. Law 4849/2021 gave municipalities enhanced powers to introduce additional conditions on short-let operations in their area. As of 2026:

• Athens. The Municipality of Athens has introduced a requirement that short-let properties in certain central neighbourhoods be the owner's primary residence (limiting the number of investment properties operating as full-time short-lets without an owner-presence requirement). The precise geographic scope and exemptions are being refined — seek current advice.
• Santorini and Mykonos. These islands have pursued restrictions on short-let concentration in certain settlements. Mykonos, in particular, has explored a moratorium on new short-let registrations in its most saturated areas.
• Other areas. The general power for municipalities to restrict short-lets exists, but as of mid-2026 most municipalities outside the highest-demand tourism hotspots have not imposed restrictions beyond the national framework.

The EU short-term rental data regulation (effective May 2025) applies to Greece as an EU member state, requiring platforms to share booking data with Greek authorities on a quarterly basis.

Licensing and Registration Requirements

AADE registration. Every short-let property must be registered on the myaade.gov.gr platform. The process requires:

1. Property owner registration. The owner must hold a Greek Tax Registration Number (AFM — Arithmos Forologikou Mitroou). Foreign nationals investing in Greece will already have an AFM from the property purchase process.

2. Property registration. The property is registered individually. Required information includes the address, ownership documentation, property type, number of rooms, and the owner's or manager's contact details.

3. Registration number issuance. Upon completion, AADE issues a Registration Number (Arithmos Mitroou Alokhroni Misthotis — short-term rental registration number). This number must be displayed on all platform listings and advertising.

4. Annual renewal. The registration must be maintained current and is linked to the property's tax declarations.

Important constraint: the 90-day rule in certain contexts. For tax purposes (see below), income from properties used for short-lets above certain thresholds qualifies differently from those used only occasionally. The registration system itself does not impose a day cap, but the tax regime creates different treatment for occasional vs commercial use.

Maximum two properties. Greek law as of 2026 limits non-primary-residence short-let registration to a maximum of two properties per person, beyond which the activity is reclassified as a business (commercial accommodation operation), which triggers different business registration, tax, and operational requirements.

Mandatory Safety and Facility Standards

Greece does not publish a single comprehensive safety specification for short-let properties equivalent to Scotland's licensing standards. However, properties must meet building safety regulations, and AADE registration requires accurate representation of the property. Properties that receive complaints — for safety, misleading advertising, or other issues — can have their registration suspended.

For properties in the islands and regions with strong tourism demand, standard practice includes:

• Working fire extinguisher and smoke alarms.
• First aid kit.
• Emergency contact information.
• Clean linen and towels per stay.
• Functioning kitchen, bathroom, and utilities.

Properties listed as serviced apartments or providing additional hotel-style services may attract classification as a commercial accommodation establishment, requiring a separate licence from the Hellenic Chamber of Hotels (ΞΕΕ).

Annual Day Limits

Greece does not currently impose a nationwide annual day limit on short-let operations. However:

• Tax threshold at 60 days. Rental income from properties let short-term for fewer than 60 days per year is taxed at a more favourable rate than income from properties let for longer periods, or from operators with more than one short-let property. See the tax section below.
• Municipal restrictions. Some municipality-level frameworks being introduced in Athens and island hotspots may introduce day limits for specific zones — check current municipal rules for your target location.

Tax Treatment of Short-Let Income for Foreign Owners

Greece introduced a dedicated tax regime for short-term rental income under Law 4472/2017, now incorporated into the Income Tax Code. As of 2026:

Income tax rates on short-let income (individuals):

• Up to €12,000 per year: 15%
• €12,001 to €35,000 per year: 35%
• Over €35,000 per year: 45%

These rates apply at the income level — no deductions are available from the gross short-let income for an individual. This is more punitive than the general rental income tax regime (which allows 5% or 40% expense deduction depending on circumstances); the short-let flat rates are designed to capture the higher yields that short-lets generate.

Applicable to non-residents? Yes. Non-resident individuals with Greek-source short-let income must file a Greek tax return and pay Greek income tax at the rates above. Greece's double tax treaties generally give Greece primary taxing rights on income from property situated in Greece. Home country tax will typically be relieved by a foreign tax credit for the Greek tax paid.

Special property tax (ENFIA). All Greek property owners — residents and non-residents — pay the annual Unified Property Tax (ENFIA). This is assessed on the property's zone value and is paid regardless of whether the property generates rental income.

VAT. Short-let income by individuals is generally not subject to Greek VAT, provided the activity does not involve additional services (meals, concierge) and does not constitute a VAT-registered accommodation business. Commercial operators providing hotel-like services register for VAT at 13%.

Municipal tax. The Municipality of Athens and several others charge an accommodation tax (overnight stay levy) per guest per night, currently €1–4 depending on property classification. This is collected from guests and remitted to the municipality.

Stayover tax. Greece introduced a Climate Crisis Resilience Levy from 2024 applying to tourist overnight stays. The specific rates apply to hotels and non-hotel accommodation and are collected from guests. Operators must register to collect and remit this levy.

Platform Rules: Airbnb and Booking.com

Both platforms require Greek properties to display the AADE registration number in their listings. This is enforced at listing creation: hosts cannot complete a listing without entering a valid registration number. Airbnb has integrated with the AADE system to cross-check numbers.

The EU short-term rental regulation (Regulation 2024/1028) requires both platforms to share quarterly booking data — property address, booking dates, number of guests, total revenue — with AADE. This data sharing is now operational as of 2025, significantly increasing tax enforcement visibility.

Hosts who misrepresent the registration number, or who operate without one, face listing removal by the platform and potential tax and regulatory penalties.

Enforcement and Fines

AADE tax enforcement. With platform-shared data now flowing to AADE, undeclared short-let income is increasingly detectable. AADE has the power to assess back taxes, penalties (up to 100% of the undeclared tax), and interest on unregistered or undeclared short-let income.

Operating without registration. Fines for listing a property without a valid AADE registration number range from €5,000 for a first violation. Platform listing removal follows notification of non-compliance.

Municipal enforcement. In areas with municipal restrictions (Athens, Santorini), operating in breach of local rules can result in additional municipal fines and reporting to AADE.

Recent Regulatory Changes

The period 2024–2026 saw:

• Implementation of EU short-term rental data-sharing regulation (May 2025).
• Athens introducing primary-residence requirements in certain zones.
• Mykonos and Santorini exploring registration moratoria.
• Continued discussion in the Greek parliament about introducing a national day cap (90 days has been mooted), though not enacted as of mid-2026.
• Climate Crisis Resilience Levy introduced for all accommodation operators.

The direction is clearly towards greater formalisation and, in the most saturated tourist markets, towards restriction. The EU data regulation represents a step-change in enforcement capacity.

Short-Let vs Long-Let: The Investment Case

Greece offers a compelling short-let opportunity in the right locations. Santorini and Mykonos villas achieve among the highest nightly rates in Europe during peak season (July–August); a well-positioned Santorini cave house or infinity-pool villa can generate gross revenues of €40,000–€100,000 in a 90-day peak season. Athens city apartments benefit from year-round demand driven by citybreak tourism. Crete and Rhodes offer longer seasons (May–October) with solid occupancy.

Gross short-let yields in popular locations typically run 8–15% on property cost; net yields after management fees (typically 15–25%), utilities, cleaning, ENFIA, and income tax are typically 5–10%.

Long-let yields in Greece are modest — typically 2–4% gross in prime areas — making the short-let premium significant for investors who are willing to manage the operational complexity and accept the seasonality risk.

The two-property cap for individuals (beyond which commercial registration is required) is a structural constraint for portfolio building. Investors targeting more than two Greek short-let properties should plan their ownership structure accordingly from the outset.

How Global Investments Can Help

Global Investments can assist international clients with the full range of Greek short-let investment requirements. We can identify the right property type and location to achieve your yield objectives, introduce you to specialist Greek tax advisers experienced in the non-resident short-let tax regime, connect you with licensed short-let management companies operating in your target area, and guide you through the AADE registration process. We also advise on the Greece Golden Visa programme, which may be relevant if you are purchasing above the applicable investment threshold. Contact us to discuss your Greek property investment plans.