demand
Tourism demand reached a new high
2025 travel receipts exceeded EUR23.6bn and non-resident arrivals exceeded 37.9m.
Period: 2025
GATAVIA GLOBAL · Grecia
Short-term rentals in Greece
Greece 2026 offers one of Europe's strongest tourism demand stories, but profitability must be calculated after AMA eligibility, tax regime, climate fee and statutory safety requirements.
✓ Information reviewed: 08/25/2026
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GATAVIA
Greek STR is a high-demand but compliance-heavy market where tax profile, AMA eligibility, building legality and local freezes can materially change the investable asset class.
Greece combines record tourism demand with strong regional dispersion. Athens and islands can deliver premium demand, while current housing policy increasingly targets conversion of residential stock to short stays.
Tourism market in Greece
Data, context and key indicators for the tourism market.
demand
37.9m+ non-resident arrivals
Inbound volume remained at record scale.
Period: 2025
growth
Travel receipts +9.4%
Receipts outpaced arrival growth.
Period: 2025
growth
Arrivals +5.6%
Inbound arrivals continued growing.
Period: 2025
prices
Apartment prices +5.7% y/y
Residential prices were still rising in Q1 2026.
Period: Q1 2026
prices
Athens apartment prices +5.2%
Athens residential prices continued upward.
Period: Q1 2026
prices
Thessaloniki apartment prices +6.4%
Thessaloniki outpaced Athens in Q1 2026.
Period: Q1 2026
str
993,915 STR nights in April 2026
Official short-stay series shows nearly one million nights in April.
Period: Apr 2026
Regulatory alerts
critical
Athens central new-AMA freeze remains in force through 2026
Do not acquire an unregistered STR thesis in the 1st, 2nd or 3rd municipal communities without proof of lawful existing route.
high
2026 property-income scale changed
Passive STR income bands are now 15/25/35/45%.
high
Law 5170 safety standards are now an operating gate
All AMA properties need the post-1-Oct-2025 physical/safety evidence.
critical
Golden Visa property cannot be used for STR
Permit-linked qualifying real estate is prohibited from short-term rental and subletting.
critical
Third STR unit can trigger business + VAT regime
Three or more STR properties/AMA exploitation units push natural person into business treatment; extra services can do so earlier.
Regulatory framework
national
AADE STR Registry and AMA
Register the property and obtain AMA before platform operation.
The manager enters the property in the STR Registry; the AMA must be displayed clearly on each digital platform/listing.
national
Short-Term Stay Declaration
File each stay by the 20th of the following month.
Ordinary deadline is the 20th of the month following guest departure; cancellation with retained amount can also require declaration.
national
STR means each booking is under 60 days
The 60-day rule is per contract, not an annual cap.
Current national definition treats lease/sublease shorter than 60 days as STR when furnished and without additional services beyond bed linen for the passive regime.
national
Mandatory property standards since 1 Oct 2025
All AMA STR must meet statutory minimum suitability and safety standards.
Main-use space, natural light/ventilation, air conditioning, civil liability insurance, electrician declaration, fire extinguishers, smoke detectors, residual-current protection, escape signage, pest-control certificate, first-aid kit and emergency contacts are among required controls.
municipal
Athens 1st-3rd communities: no new first-time AMA in 2026
New first-time registry entry remains frozen through 2026 in the first three municipal communities.
Policy aims to protect housing supply. Existing valid registrations are not automatically cancelled by the freeze, but continuity/transfer scenarios require case-specific verification.
national
Climate Crisis Resilience Fee
Collect the statutory nightly fee separately from accommodation revenue.
Current STR amount is EUR8 Apr-Oct and EUR2 Nov-Mar per property/night; detached houses >=80 sqm are EUR15/EUR4. Guest-borne fee is not ordinary room revenue and has separate filing/payment mechanics.
national
Two-property vs three-property STR tax class
Up to two qualifying properties can be immovable-property income; three or more moves to business treatment.
AADE looks at the number of AMA/independent exploitation units and intention to exploit, not only cash receipts. Extra services also create business income even below three.
national
Golden Visa qualifying property cannot be STR
Do not underwrite the Golden Visa asset as an Airbnb.
Current Article 100(7A) prohibits short-term rental in the sharing economy and subletting for qualifying properties. Breach can revoke residence permit and impose EUR50,000 administrative fine.
Short-term rental taxation
Immovable property income
2026 immovable income: first EUR12,000
15
Immovable property income
2026 immovable income: EUR12,001-24,000
25
Immovable property income
2026 immovable income: EUR24,000.01-36,000
35
Immovable property income
2026 immovable income: over EUR36,000
45
Business income
3+ STR properties: business activity
Greek VAT
13% VAT on taxable STR/accommodation business
13
Climate Crisis Resilience Fee
Climate fee - ordinary STR
8
Regulatory and market evolution
Public information is not yet available for this section.
PROFESSIONAL CONTENT
Gatavia Professional Dossier · Greece
Advanced analysis for owners, managers and investors who need to go beyond public information.
01
Due diligence
Professional checks before purchasing, operating or converting short-term accommodation.
🔒 Protected content
02
Advanced regulation
In-depth analysis of requirements, restrictions, risks and regulatory scenarios.
🔒 Protected content
03
Professional taxation
Advanced tax treatment, scenarios and issues requiring special attention.
🔒 Protected content
04
Professional operations
Processes, recurring obligations and documentary control.
🔒 Protected content
05
Territorial radar
Assessment of territories, cities and areas with different market or regulatory conditions.
🔒 Protected content
06
Investors
Risks, costs, profitability, scenarios and criteria before making an investment decision.
🔒 Protected content
07
Managers
Compliance, representation, reporting and professional management for third parties.
🔒 Protected content
08
Metrics and alerts
Professional indicators covering market, demand, risk and regulatory evolution.
🔒 Protected content
This dossier is included with Gatavia Country and Gatavia Global.
Sources and reference authorities
AADE
E9 - ENFIAAADE / Government Gazette
Law 5162/2024 - Article 53 climate resilience feeBank of Greece
Residential property prices - Q1 2026Bank of Greece
Note on the Greek Economy - 20 March 2026Bank of Greece
Note on the Greek Economy - 19 June 2026ELSTAT
Release calendarGovernment of Greece
Cabinet briefing 26 January 2026Hellenic Cadastre
Hellenic Cadastre portalMinistry of Economy and Finance
Φορολογία ΕισοδήματοςMinistry of Economy and Finance
Tax bill - short-term rental enforcementMinistry of Economy and Finance
Meeting with POMIDA - 2026 housing measuresMinistry of Economy and Finance
Reform against tax evasion - short-term rental definitionMinistry of Economy and Finance
Income Taxation - Tax GuideMinistry of Migration and Asylum
Law 5100/2024 codified with Law 5167/2024Ministry of Migration and Asylum
Golden VisaMinistry of Tourism
Article 3 Law 5170/2025 implementation circular PDFMinistry of Tourism
Local government conference - Athens / PlakaMinistry of Tourism
Σε εφαρμογή από 1η Οκτωβρίου η νέα νομοθεσία για βραχυχρόνιες μισθώσειςMinistry of Tourism
Βραχυχρόνια διαμονήPROFESSIONAL PDF GUIDE
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Gatavia organises professional information for information and management purposes. General information does not replace legal, tax or technical advice tailored to a particular case.