Short-Term Rental Compliance Guide
What you need to know about the AMA, AADE declarations, taxation and the freeze on new registrations in central Athens — in plain language, sourced from AADE itself.
This guide is for information only and is based on the official AADE sources listed at the end of the page. It is not legal or tax advice. Short-term rental legislation changes often — before deciding anything, confirm the current position with an accountant or directly with AADE.
What "Short-Term Rental" means
Since 1.1.2024, short-term rental means any rental of a furnished property lasting up to 59 days, with no service other than bed linen — whether it is through Airbnb/Booking or off-platform. The 59-day limit applies to the length of each individual rental, not to the total number of days a property is rented during the year.
AMA & the Short-Term Stay Property Registry
In the usual short-term rental case, the property is registered in the Short-Term Stay Property Registry via myAADE and receives a Property Registry Number (AMA). More specific rules apply to properties operating with an ESL, MAG or another special regime.
In practice for owners: the AMA usually stays in your name as the owner, unless you have explicitly granted a subletting right to a third party. MaClean can guide you through the process, but final legal responsibility for the registration remains yours.
Short-Term Stay Declaration & Deadlines
For each AMA, after every guest departure, a "Short-Term Stay Declaration" is filed with AADE.
Income Tax & VAT
How the income is taxed depends mainly on the number of properties an individual has on short-term rental (it is the number of AMAs that counts, with minor exceptions for properties rented in parts):
With co-ownership, the tax category is assessed separately for each co-owner, depending on how many of their own properties they have in total on short-term rental — not on their ownership share in a single property.
Fees: Climate Resilience Fee & Visitor Tax
Climate Crisis Resilience Fee: applies to all short-term rental properties, regardless of how they are taxed — it is calculated per day of use and is paid by the guest.
| Period | Indicative climate resilience fee / day |
|---|---|
| April – October | 8,00 € |
| November – March | 2,00 € |
Indicative amount based on an AADE example — confirm the current amount before invoicing, as it may be adjusted.
Visitor (Residence) Tax: applies only to those who have registered a business activity (i.e. 3+ properties or legal entities) — 0.5% of the net rent (up to 0.75% by municipal decision), with VAT charged on top.
Freeze on New Registrations in Central Athens
Within the 1st, 2nd and 3rd Municipal Districts of the Municipality of Athens, registering for the first time in the Short-Term Stay Property Registry is not permitted from 1 January 2025 to 31 December 2026 (extended by decision 225563 ΕΞ/2025). The rule concerns new registrations — properties already registered are not directly affected by the suspension. An administrative fine applies for breaches.
If you are thinking of putting a property online in the 1st, 2nd or 3rd Municipal District that is not already in the Registry, check the current rules first. The suspension has been extended until 31/12/2026; whether it applies after that date depends on a new decision, so always confirm it with AADE or an accountant. Last updated: October 2026.
Penalties for Late Climate Resilience Fee Declarations
| Category | Penalty |
|---|---|
| Individuals | 100 € |
| Single-entry bookkeeping | 250 € |
| Double-entry bookkeeping | 500 € |
Additional late-filing interest applies in all cases.
How MaClean helps
We guide you step by step through the registration process and the declaration deadlines, so you don't miss anything important. MaClean does not replace an accountant or lawyer — for your final tax/legal position, we always refer you to a qualified professional whenever needed.
Sources & Contacting AADE
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