Rent from a Greek property is taxed in Greece, whether you live in Athens, London or Munich: a separate scale from 15% to 45%, almost no deductions, and an annual return with form E2. What changes the picture is long-term versus Airbnb, and how many properties you have.
Still buying? Start with the AFM guide for property buyers.
The short answer
- Rate: 15% up to €12,000, 25% to €24,000, 35% to €36,000, 45% above, for income from 1 January 2026.
- Deductions: a flat 5% for repairs and maintenance. Nothing else.
- Filing: income tax return (E1) with form E2 every year, from mid-March to 15 July.
- Airbnb: AMA registration, a declaration per stay, a climate resilience fee per night. From the third property it is a business with 13% VAT.
- At home: your country of residence usually exempts the rent or credits the Greek tax.
How rent is taxed in 2026
Rent is taxed on its own scale, separate from other income (Income Tax Code art. 40, as amended by Law 5246/2025):
| Annual rental income | Rate |
|---|---|
| up to €12,000 | 15% |
| €12,000.01 to €24,000 | 25% |
| €24,000.01 to €36,000 | 35% |
| above €36,000 | 45% |
The 25% band is new for 2026; until 2025, income from €12,000 to €35,000 was taxed at 35%. Each slice is taxed at its own rate, and there is no tax-free amount.
The 5% rule
Individual landlords cannot deduct actual costs. Under art. 39(3), 5% of gross rent is deducted for repairs, maintenance and renovation, whatever you really spent. Mortgage interest, ENFIA, management fees and furniture do not reduce the tax.
Example: a flat let for €1,500 a month brings €18,000 a year. Minus 5%, the taxable amount is €17,100. Tax: €1,800 on the first €12,000 plus €1,275 on the remaining €5,100, so €3,075, about 17% of the gross rent.
Co-owners and couples
Each co-owner is taxed on their share, on their own scale: a flat owned 50/50 splits €18,000 into two times €9,000, all at 15%. This also applies to spouses filing jointly; see our guide for couples.
Unpaid rent
Unpaid rent is not taxed if, by the filing deadline, a payment or eviction order has been issued or you have sued for eviction or the rent (art. 39(4)). It is taxed when collected.
Long-term leases: what you file
The lease declaration
The landlord declares every lease to AADE through TAXISnet by the end of the month after it starts, changes or ends; the tenant then accepts or rejects it.
Form E2
The E2 is the schedule of rental income attached to your annual return: each property, its property ID (ATAK), the lease and the rent received. AADE pre-fills it from the lease declarations and the short-term rental register. Check co-ownership shares, vacant months and leases that ended early; that is where pre-filled data goes wrong.
The return is filed from mid-March to 15 July of the following year. Late filing is fined automatically, with no warning letter first.
Stamp duty
Residential leases carry no stamp duty. Commercial leases pay a 3.6% digital transaction fee on the rent, which replaced stamp duty; landlord and tenant agree who bears it, and the landlord declares it with the income tax return.
The three-year exemption for empty homes
Homes of up to 120 m² that were empty (or used only for short-term rental) and are let on a lease of at least three years can have the rent fully exempt for 36 months. The lease must be signed by 31 December 2026. A draft bill would extend this to leases signed in 2027, but it is not law yet. If the home goes back on Airbnb within the three years, the exemption is lost retroactively.
Short-term rentals (Airbnb, Booking)
A short-term rental is a furnished let of up to 59 days per booking, with no services beyond bed linen (AADE FAQ). The rules apply whether you use a platform or not:
- AMA registration: every property needs its own number in AADE’s short-term rental register, shown on every listing.
- Declaration per stay: by the 20th of the month after the guest leaves.
- Climate resilience fee: €8 per night from April to October and €2 from November to March; €15 and €4 for detached houses over 80 m² (Law 5162/2024). It is charged to the guest and is not part of your rental income.
- Up to two properties: taxed as rental income on the scale above, no VAT.
- Three properties or more: all your short-term lets become a business. You register a business activity, charge 13% VAT on all of them, keep books, report every invoice to myDATA and are taxed as business income.
- Services beyond linen (cleaning during the stay, breakfast) make it tourist accommodation, a business from the first property.
New AMA registrations are suspended in the 1st, 2nd and 3rd municipal districts of Athens (the city centre) until 31 December 2026. An extension into 2027 has been announced but is not yet in force.
ENFIA comes on top
ENFIA, the annual property tax, is assessed on every property you own on 1 January, let or not, and is payable in up to 12 monthly instalments. The calculation is explained in the property buyers’ guide.
Residents vs non-residents
The rent is taxed the same way. Non-residents need an AFM and file a Greek return only because of the rent; a tax representative is optional if your contact details in myAADE are up to date, but AADE’s notices arrive in Greek and on short deadlines. Greek tax residents file one return for all their income, including foreign rent, with credit for foreign tax paid. Who counts as resident: tax residency and the 183-day rule.
Tax credit at home
Greece taxes rent from Greek property first. Your country of residence then either:
- exempts it: Germany, which still uses it to set the rate on your other income (Germany–Greece treaty); or
- credits the Greek tax: the UK and the US, up to their own tax on the same income (UK, US).
Keep the Greek assessment notice (ekkatharistiko) and proof of payment for your home tax office.
Do you need an accountant?
With one long-term lease, many owners file the E2 themselves in myAADE. It gets harder with short-term lets, co-ownership, a return in Greek as a non-resident, or a third Airbnb that turns into a business. A local accountant typically charges €30–60 a month, with extras billed separately; full-service firms for internationals charge €100–200. See our accountant cost guide.
At taxomade we prepare and file your E2 and annual return, short-term stay declarations and, for short-term rental businesses, books and VAT returns, in English, German or Greek, from €89/month with our ongoing bookkeeping service. For a free compliance check, send us a message on WhatsApp.
Frequently asked questions
Do I have to pay tax in Greece on Airbnb income if I live abroad?
Yes. Rent from a property in Greece is Greek-source income, taxed in Greece wherever you live. You need an AFM and an AMA registry number for the property, and you file a Greek return with form E2 every year.
What expenses can I deduct from rental income in Greece?
Only a flat 5% of gross rent, for repairs, maintenance and renovation, whatever you really spent. Mortgage interest, ENFIA, agency fees and furniture are not deductible.
When does short-term rental become a business in Greece?
From the third property an individual uses for short-term rental. All of them are then taxed as business income, with a registered business activity and 13% VAT. Up to two properties are taxed as rental income without VAT. Services beyond bed linen make it a business regardless of the number.
Do I have to declare Greek rental income in my home country?
Usually yes. Greece taxes the rent first; your country of residence then exempts it or credits the Greek tax. Germany exempts Greek rent but uses it to set the rate on other income; the UK and the US tax it and credit the Greek tax.
Is unpaid rent taxed in Greece?
Not if you take legal action in time: by the filing deadline, a payment or eviction order must have been issued against the tenant, or you must have sued for eviction or the rent. You declare it under a special code and pay tax when you collect it.
Rules as of November 2026 (Income Tax Code arts. 39 and 40, Law 4172/2013, as amended by Law 5246/2025; AADE FAQ on short-term rentals; climate resilience fee: Law 5162/2024; Germany–Greece treaty art. XVII; the 2027 extensions of the empty-home exemption and the Athens freeze are announced, not yet law).