Short-Term Rentals - Airbnb: Legislation, Tax Obligations & New Regulations for 2025

The rapid rise of short-term rentals through digital platforms, such as Airbnb, Booking.com and VRBO, has changed the real estate market in Greece.
The new regulations that will come into force in 2025 aim to regulate the market, ensure tax compliance and protect local communities.
In this article, we analyze all the significant changes, the obligations of owners, as well as the penalties for non-compliance.

1. Restriction of new short-term rentals

From January 1, 2025, new short-term rental permits will be frozen in areas where the concentration of Airbnb-type accommodations is very high.
The main areas affected are:
- The historic center of Athens
- Pagrati
- Neos Kosmos
- Specifically the 1st-2nd and 3rd districts of Athens

The government aims to maintain the accessibility of properties for long-term rentals, especially for permanent residents.

The current legislation is valid until 31/12/2025.

2. Incentives for long-term leases

To enhance the availability of housing for permanent tenants, owners who convert their properties from short-term to long-term leases, as well as those residences that were vacant, will enjoy tax incentives:

- Full exemption from income tax derived from the property, provided that a lease is submitted for 3 consecutive years or 36 months and the property does not exceed 120 sq.m. The lease must start between 8/9/2024 – 31/12/2025.
- No additional approval process is required, as long as the change is registered in the tax register.

Example: If an owner had an income of €10,000 from a property listed on Airbnb and chose to rent it long-term for €800/month, he would not pay income tax on this amount.

3. Stricter specifications for short-term rentals UNTIL 01/10/2025

Accommodations operating through digital platforms must meet stricter criteria for the protection of visitors.
The new specifications include:
- 1. They are main use areas and have natural lighting, ventilation and air conditioning.
- 2. They have insurance against civil liability for damage or accidents that may be caused
- 3. They have a sworn declaration from an electrician, fire extinguishers, a smoke detector and leakage relay or anti-electrocution relay and an escape sign.

-4. They must have a certificate of mycosis and disinfestation, a pharmacy with first aid supplies as well as a guide with emergency telephone numbers.

4. Stricter requirements for apartment buildings

Apartment buildings with more than two short-term rental accommodations will have to comply with new requirements:
- Mandatory upgrade of the elevator for professional use.
- Prohibition of short-term rentals in apartment buildings without the consent of the remaining tenants.
- Limitation of the number of apartments available for Airbnb to 25% of the apartment building.

Please note, for the periods April to October, the resilience fee for short-term rentals amounts to €8.00 per day for residential units and €8.00 per day for detached houses over 80 sq m. 15.00€/day.

while for the months of November – March for residences 2.00€/day and for detached houses over 80 sq.m. 4.00€/day.

Penalties for non-compliance: Fines up to 30,000€ and temporary ban on operation.

5. Tax Obligations of Owners

Owners of short-term rental properties must comply with the following tax obligations:


- Declaration of short-term stay by the 20th of the following month from the date of departure

- Submission of final declaration and amendment of existing declarations by February 28 of each year.
- Cross-references with rental platforms.

Penalties for non-compliance:
- Failure to register in the Registry: 50% of gross income (minimum €5,000).
- Inaccurate declaration: Fine double the rent*.
- Late declaration: Fine €100.

6. Submission of Durability Certificates & Sanctions

Owners are required to register Sustainability Titles, to certify that the accommodations meet environmental and construction criteria.

- What is a Sustainability Title?
It is a document that confirms that the property meets energy and structural standards.
- Who must submit it?
All property owners who rent out through digital platforms.
- Deadline: By the last business day of the following month.

Penalties for failure to submit:
€100/application not submitted plus the fee with surcharges.

The durability fee is calculated based on the days of the month the property was used and not based on the booking intervals.

For example, a reservation that will be made 20/1 – 4/2 will require two durability fee applications, 21 days for the month of January and 3 days for the month of February.

7. Specialized Support Services

Our office provides full support in the procedures:
- Registration in the Short-Term Accommodation Property Registry.
- Submission of all required declarations and titles.
- Compliance with the legislation.

Our specialized department undertakes every stage of the process, ensuring that our clients avoid fines and unnecessary bureaucracy.