Greece Climate Resilience Fee 2026: Amounts and Winter Rates

Many people still call Greece's climate resilience fee (ΤΑΚΚ) the "accommodation tax", because it replaced that tax on 1.1.2024. It is also one of the topics with the most outdated information online, because plenty of articles still show the 2024 amounts or seasons. Here is the current table, the winter amounts that apply from 1 November and the declaration steps, with their sources.

Note: I'm not an accountant. Confirm your own case with your accountant.

The basics first: who pays, who remits

The fee is paid by the guest, per night and per room or apartment. The accommodation (or the property's manager) collects and remits it to AADE. And here's what surprises many owners: individuals renting up to two properties short-term without a registered business are liable too, not just hotels and companies.

The 2026 table: winter and summer seasons

Since 1.1.2025 the low season is November to March and the high season April to October. Plenty of articles online still show the old 2024 split of March to October and November to February. It has changed.

From 1 November through March the low season amounts apply, shown in the first column. Amounts are per night and per room or apartment, as set by article 44 of law 5177/2025.

Example: a short-term rental property, 4 nights in December: 4 × €2 = €8 in fees.

Example: a villa hosting a family for 7 nights in July: 7 × €15 = €105 in fees, which you collect from the guest and remit to AADE.

How the fee is declared and paid

These steps come from AADE's own guidance: decision A.1217/2023, the declaration service page and the January 2026 FAQ.

1. A special receipt for every stay. After the stay and before departure you issue the guest the special receipt for the fee. At a minimum it shows the issue date, your details and tax number (ΑΦΜ), the guest's name, the dates of the stay, the total fee and the number of the receipt or invoice for the stay. No VAT. No fee is due on free stays. In myDATA this receipt has its own document type, 8.2 "Climate resilience fee".
2. A stay that runs from October into November. When a stay spans months with different amounts, you issue a separate special receipt for each month, not one on departure.
3. A monthly declaration on myAADE. The path is Applications > Tax Services > Fees and Special Taxes > Climate Resilience Fee Declaration (in Greek, «Δήλωση απόδοσης του τέλους ανθεκτικότητας στην κλιματική κρίση»). You choose the year and the month, then the accommodation category, and enter rooms, beds, rooms used and daily uses, with free stays listed separately. Individuals without a registered business enter 0 as the number of businesses. You can save a draft and submit it later, or authorise your accountant through the myAADE authorisations service.
4. Deadline. The last day of the month after the month the special receipts were issued. For receipts issued in November, the deadline is 31 December. A month with no stays and no special receipts needs no zero declaration.
5. Payment. The declaration counts as received once you submit it, and payment is separate, based on the debt ID (Ταυτότητα Οφειλής) and its due date.
6. A mistake in a submitted declaration. It cannot be corrected or deleted in myAADE. You file a request with supporting documents through the "My Requests" application.

For late filing or payment, AADE points to articles 52 (late payment interest) and 53 (penalties) of law 5104/2024. For late filing, article 53 sets a penalty of €250 per breach for those keeping single-entry books and €500 for those keeping double-entry books. For private individuals, AADE gives a penalty of €100, plus interest, in its September 2025 FAQ on short-term rentals (question 60, in Greek). Your accountant can tell you what applies in your case.

Did anything change after the Thessaloniki International Fair or for 2027?

No, based on everything published up to 6 October 2026. The amounts are those in force since 1.1.2025 (law 5162/2024 and decision A.1202/2024), now set out in article 44 of law 5177/2025.

• The fair and the 2027 budget. The 2027 draft budget, submitted to Parliament on 5 October 2026, lists the measures announced at the Thessaloniki International Fair in September 2026. None of them changes the climate resilience fee. The levy being phased out from 2027 is the annual business levy (τέλος επιτηδεύματος), not the climate resilience fee.
• Hoteliers want a change. The Hellenic Hoteliers Federation asked in a letter before the fair for the fee to be re-examined. No change has been announced.
• Articles about "new amounts". Check their date. The well-known Taxheaven article with that title was published on 16 September 2024 and covers the increase in force since 1.1.2025, that is, the same amounts as in the table here.

If a new rule is published, I will update the table and the update date at the top of this article.

Beyond the fee: how I can help your property

If you do not have your own website yet, see what a first website for a small property really needs, or get the free plan in a minute: it shows where people who search for you on Google end up today. If you already have a site, the free check shows how Google and guests see you, and whether your registration number is visible, which the law requires wherever the property is advertised, your own site included.

For the other obligations and costs: AMA, MHTE or MAG, which number you need, the full 2026 short-term rental guide and how much Booking.com really costs.

Sources: Article 44 of law 5177/2025: the amounts in force (Taxheaven), Decision A.1202/2024: amounts and seasons from 1.1.2025 (Taxheaven), Climate resilience fee declaration service (AADE), FAQ, January 2026 (AADE), The myAADE path, 12.3.2024 (AADE, in Greek), Decision A.1217/2023: the special receipt (AADE, in Greek), Document type 8.2 in myDATA, 15.7.2024 (AADE, in Greek), Article 53 of law 5104/2024: penalties (Taxheaven), Short-term rental FAQ, 23.9.2025, question 60: €100 penalty for private individuals (AADE, in Greek), 2027 draft budget, 5.10.2026 (Ministry of National Economy and Finance), The hoteliers' requests before the fair, 3.9.2026 (Dimokratiki, in Greek).