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SHORT-TERM RENTAL OF REAL ESTATE IN GREECE

  • Writer: Law office ANNA IGNATENKO & Associates
    Law office ANNA IGNATENKO & Associates
  • Apr 3
  • 2 min read

Updated: Apr 11

What is short-term rental?


The term "short-term rental" refers to the lease of real estate for a period of up to 59 days. The property must be fully furnished and provided without additional services, except for the provision of bed linens. The 59-day limit applies to each individual rental period.


What types of rentals do not fall under the definition of short-term rental?


  • Rental of real estate for a period of 60 days or more;

  • Rental of real estate with the provision of additional services, beyond bed linens. In this case, the property is considered tourist accommodation, and it is necessary to register a business activity.


Is registration in the short-term rental real estate registry required?


In accordance with the legislative requirements, starting from January 1, 2024, registration in the Short-Term Rental Real Estate Registry is mandatory, even for properties rented out outside digital platforms. The property owner must obtain a unique registration number - ΑΜΑ (Αριθμός Μητρώου Ακινήτου).


SHORT-TERM RENTAL OF REAL ESTATE IN GREECE

What tax is applied to income from short-term rental?


Income from short-term rental is subject to taxation as:


  • Income from real estate, when renting out 1-2 properties, or

  • Income from business activity, when renting out three or more properties.


General obligations for all landlords:


  1. Registration in the Short-Term Rental Registry and obtaining a unique registration number (Αριθμός Μητρώου Ακινήτου – ΑΜΑ).

  2. The mandatory inclusion of the AMΑ number on all digital platforms used.

  3. Submission of separate declarations for each short-term rental property.

  4. Approval of the income table for property owners by February 28 of each year.


Our law firm specializes in matters of property law. We help protect your interests, minimize risks, and ensure the legal integrity of every transaction.


Our services:


  • Support for transactions involving the sale, donation, and rental of property;

  • Verification of property for legal integrity;

  • Property ownership registration and transaction formalization;

  • Resolution of real estate disputes in court;

  • Consultations on inheritance matters and property division.

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