Short-Term Rentals in Greece 2026: AADE Registry, AMA Number, Taxes and Fines Explained

If you rent (or plan to rent) a property through Airbnb or Booking in Greece, 2026 brings more rules than ever: a registry, property specifications, new tax scales, restricted zones, heavy fines. We gathered everything that applies now, in plain language and with official sources, because half of what circulates online describes the 2024 regime.

Note: we are not accountants. This guide is based on published legislation and AADE guidance (sources at the end), but talk to your accountant before decisions with tax consequences.

Step 1: The AADE registry and your AMA

Every property rented short-term (stays under 60 days, with bed linen as the only service) must be registered in AADE's Short-Term Residence Property Registry. Registration happens online at myAADE with your TAXISnet credentials and the property's ATAK number, and issues the AMA (property registry number), one per property or self-contained unit.

Exception: licensed tourist accommodations (with an ΕΣΛ operation license or ΜΑΓ notification number) don't need an AMA. They display their ΕΣΛ/ΜΑΓ instead.

The point most owners miss: the AMA must appear prominently on every listing and every promotional medium. Not just Airbnb, also Booking, social media, and your own website. On the sites we build, the AMA goes in the footer of every page from day one.

Step 2: Monthly declarations (and one critical February deadline)

• Short-Term Stay Declaration (ΔΒΔ): one per stay, by the 20th of the month after the guest's departure. No zero declarations needed.
• Year finalization: by 28 February you finalize the per-beneficiary amounts in the registry for the previous year. If you don't, the tax office taxes 100% of the amounts the platforms show, even if you didn't receive all of it. Your E2 form is now pre-filled from the registry.
• Late declaration: €100 fine (waived if the income was declared in your tax return). Inaccurate or missing declaration: double the rent the platform shows.

Step 3: The 3-property rule

Up to 2 properties, you remain an individual with no business registration. From the third property (or if you offer services beyond bed linen, such as breakfast or mid-stay cleaning):

• Business registration within 30 days of the third AMA, with activity code 55.20.11.06 (via platforms) or 55.20.11.07 (outside platforms)
• Each property is declared as a branch
• 13% VAT on stays, with the small-business exemption available if turnover stays under €10,000
• A 0.5% visitor levy on rents
• Good news: the trade levy (τέλος επιτηδεύματος) for sole proprietors has been abolished since tax year 2024
• On social-security contributions (EFKA) the official guidance is not clear-cut: ask your accountant before registering

Step 4: The new property specifications (in force since 1.10.2025)

Law 5170/2025 introduced mandatory specifications for every short-term rental property:

• Main living spaces with natural light, ventilation, and air conditioning
• A valid liability insurance policy
• An electrician's certificate (ΥΔΕ) with a circuit breaker
• Fire extinguisher, smoke detectors, safety lighting and exit signage
• A valid pest control certificate
• A first-aid kit
• An emergency guide in Greek and English (112, hospitals, useful numbers)

Non-compliance costs a standalone €5,000 fine (doubled on re-inspection within the year), and joint Ministry of Tourism and AADE inspection teams are active in 2026. Tip: the bilingual emergency guide can also live as a page on your website. For our clients we set it up together with the digital guest guide.

Step 5: Taxation (mind the year)

For individuals with 1-2 properties, income is taxed as rental income, with a deemed 5% expense deduction (actual expenses don't deduct):

The new scale (law 5246/2025) meaningfully lightens middle incomes, but applies to income from 1.1.2026. Don't expect it on this year's return. There's also a transition incentive: a 36-month rental-income tax exemption for properties up to 120 sq.m. that switch from short-term to long-term leases signed by 31.12.2026.

The restricted zones and the heavy fines

• Athens: suspension of new registry entries in the 1st, 2nd, and 3rd municipal districts until 31.12.2026
• Thessaloniki: suspension in the 1st municipal community from 1.7.2026 to 31.12.2026
• Renting in breach of a suspension: a fine of 50% of income with a €20,000 minimum, and €40,000 for a repeat within the same year
• A property in a restricted zone that changes hands (sale, inheritance, gift) is deleted from the registry with no re-registration while the suspension lasts
• Outside the zones, the base fine for renting without an AMA remains 50% of income with a €5,000 minimum

What all this has to do with your website

More than it seems. First, the AMA must appear on your website too. It's a legal obligation, not decoration. Second, as the platform environment tightens (commissions, rules, zones), your own booking channel becomes more valuable: a website with direct bookings carries no commission and builds a guest list you own. See what Booking.com really costs. And third, if you crossed the 3-property line and became a business, a professional website is no longer a luxury. It's your business's storefront: see what a modern build includes.

On the websites we build for short-term rentals, the AMA, the bilingual emergency guide, and the compliance details are built in from day one. Book a free call to review your own property.

Sources: AADE guide after law 5073/2023 (Taxheaven), AADE short-term rental FAQ (Taxheaven), Law 5170/2025 property specifications (Taxheaven), Circular O.3029/2026 on restricted zones (Taxheaven), Ministerial decision extending the Athens suspension (Forin).