29 Feb New Obligations for Airbnb Hosts as of 1/1/2024
As of January 1st, 2024, two new levies have been imposed on all properties offered for short-term rental, whether through a digital platform or independently, based on Greek legislation. Below are the full details for each obligation:
- Overnight Stay Levy (Municipal Levy)
The overnight stay levy, applicable to all short-term leases (regardless of the number of properties), is 0.5% of gross rental income, is borne by the guest, and must be remitted to the local municipality by the legal deadline.
Example:
For €20,000 in rental income, the levy is:
€20,000 × 0.5% = €100
When must the Overnight Stay Levy be declared?
The submission deadline depends on the business’s VAT and bookkeeping status:
- For VAT-registered businesses:
- If using double-entry accounting: by the last working day of the month following the reference month.
- If using single-entry accounting: by the last working day of the month following the quarter.
- For non-VAT-registered individuals/entities:
- By the last working day of April, July, October, and January (of the following year), based on calendar quarters.
There is no obligation to submit a zero declaration.
Penalties:
If the levy is not paid on time, a 2% monthly penalty is imposed on the outstanding amount.
No additional late filing penalties or interest are charged, since this levy is not governed by the Greek Tax Procedure Code (ΚΦΔ).
- Climate Crisis Resilience Fee
The Climate Crisis Resilience Fee is collected on behalf of the Greek state and replaces the previous stay tax. It is charged per night and per room/apartment, paid by the guest, and collected upon departure, with the issuance of a “Special Climate Resilience Fee Receipt.”
When must the Resilience Fee be declared?
The fee must be declared monthly by all individuals or legal entities renting properties via short-term lease, regardless of the number of properties.
The declaration deadline is the last day of the month following the guest’s departure and the issuance of the special receipt.
What is the Special Climate Resilience Fee Receipt?
This special receipt must include:
- Date of issue
- Business name, address, and VAT ID (or individual’s VAT ID for up to 2 properties)
- Full name of the guest
- Dates of stay and total fee charged
- Invoice/receipt number and issue date related to the stay
If there are multiple guests, the receipt may be issued to one of them or consolidated, if the fee covers more than one room or apartment and the invoice was issued to one of the guests or a third party.
Notes:
- The fee is not subject to VAT
- The fee does not apply to free accommodation
- For day-use stays, the full fee applies (no proration)
Resilience Fee Amounts per Month and Property Type
MARCH TO OCTOBER
| Property Type | Fee / Night |
| Hotels (1–2 stars) | €1.50 |
| Hotels (3 stars) | €3.00 |
| Hotels (4 stars) | €7.00 |
| Hotels (5 stars) | €10.00 |
| Furnished rooms/apartments | €1.50 |
| Short-term rental properties | €1.50 |
| Detached houses over 80 m² on short-term rental | €10.00 |
| Self-catering units / tourist-furnished villas | €10.00 |
NOVEMBER TO FEBRUARY
| Property Type | Fee / Night |
| Hotels (1–2 stars) | €0.50 |
| Hotels (3 stars) | €1.50 |
| Hotels (4 stars) | €3.00 |
| Hotels (5 stars) | €4.00 |
| Furnished rooms/apartments | €0.50 |
| Short-term rental properties | €0.50 |
| Detached houses over 80 m² on short-term rental | €4.00 |
| Self-catering units / tourist-furnished villas | €4.00 |
Penalties:
Failure to submit, inaccurate submission, or late payment of the Climate Resilience Fee will result in:
- A fine under Article 54 of the Greek Tax Procedure Code (ΚΦΔ), and
- Interest for late payment under Article 53 of the same code.
