Income from short-term rentals is facing intensified scrutiny as Greece’s tax authority steps up checks on Airbnb-style properties ahead of this year’s tax filings.
The Independent Authority for Public Revenue (AADE) is launching extensive electronic cross-checks, matching income reported on digital platforms with figures declared by taxpayers. Property owners and managers have until 28 February to finalize or correct their details in the Short-Term Rentals Registry, which determines taxable income per beneficiary.
Corrections can be made without penalties and without changing the property registration number. Where there are multiple beneficiaries, income must be allocated according to their respective shares.
Failure to update records may result in taxation on 100% of the declared income, even if the taxpayer is not the sole recipient.
Short-term rental income is taxed from the first euro, with rates ranging from 15% to 45%. From 2026, minimum declared amounts will be calculated under the presumptive income system used for the self-employed, with rates between 9% and 44%.
Non-compliance carries heavy fines. Failure to register a property can lead to penalties equal to 50% of annual gross revenue, with a minimum fine of 5,000 euros, escalating sharply for repeat offenses.
Inaccurate or missing short-term stay declarations are fined at twice the rental amount, while late submissions incur a 100 euros administrative penalty.
Penalties are imposed on the property manager, or on the owner or usufruct holder if no third-party manager is identified.
