Airbnb Taxes 2026: Tax ID, Property Registry, Stay Levy & Tax Brackets in Greece

Airbnb is a business, and every business pays taxes. The problem is that the Greek framework for short-term rentals changes almost every year — a new levy here, a new obligation there — and most hosts learn about the changes only after they have already made a mistake. This guide lays out the essentials for 2026: Tax ID (AFM) & AMA, declaration in the Property Registry, the stay levy, and how the income is actually taxed.

Important disclaimer: We are not accountants or tax advisers. The following is general information so you know what to ask — not accounting or legal advice. Rates, thresholds and obligations change with laws and ministerial decisions. Before you declare anything, confirm it with an accountant or with the tax authority (AADE).

1. Tax ID, AMA and the Short-Term Stay Property Registry

Before you list even a single night on Airbnb or Booking.com, the property must be registered. The three essential pieces:

• Tax ID (AFM) — the manager (owner, usufructuary or sublessor) must have a Greek Tax ID and TaxisNet credentials. If you are a foreign resident, you need a non-resident Tax ID and/or a tax representative.
• Registration in the Short-Term Stay Property Registry — through the tax authority's application (myAADE) you declare the property and receive the Property Registry Number (AMA).
• Displaying the AMA on every platform — this number must appear on every listing (Airbnb, Booking, VRBO) and on every related public posting. A listing without a visible AMA is one of the first things flagged during audits.

Each property gets its own AMA. If you manage 4 apartments, you have 4 registrations. If you work with a PMS / channel manager, enter the AMA correctly once on the central listing and it will sync across all channels.

2. Short-Term Rental Declaration per Booking

Beyond the initial registration, there is also the Short-Term Stay Declaration for each rental. In practice you declare the booking details (AMA, dates, guest, agreed rent) on the tax authority's platform. Practically speaking:

• Declarations are submitted after the guest checks out, within the deadlines set by the tax authority.
• If a booking is cancelled, you submit a cancellation declaration — you don't just let it slip by.
• The amounts from these declarations are what get pre-filled in your tax return. A mistake here = the wrong tax later.

This flow is one of the things most easily missed when you are running many properties manually. The more organized your operation is — one calendar, one source of truth — the easier it is to stay consistent. That is why many professional hosts set up a proper system before scaling their portfolio and their income.

3. Stay Levy & Climate Resilience Levy

This is where many people get confused. There are per-night levies that are not income tax — they are charges you collect from the guest and remit to the state.

• Climate Crisis Resilience Levy (the old "stay tax") — charged per night and varies by season (high vs low period) and by the type/category of the accommodation. For short-term rental rooms and homes the per-night amount is clearly higher during the summer months.
• Possible municipal / local levies — some destinations have additional local charges. Check what applies in your municipality.

Practical rule: you pass the per-night levies on to the guest (as an additional charge or built into the price) and remit them. They are not your "profit," so don't confuse them with RevPAR. If you run dynamic pricing, make sure your pricing setup accounts for these charges so they don't "eat" your margin during low-price periods.

4. Tax Brackets: How the Income Is Taxed

How you are taxed depends mainly on how many properties you have and whether you provide additional services (hotel-style: daily cleaning, breakfast, etc.).

A) Individuals — income from real estate

In the usual case (up to 2 properties per Tax ID, without hotel services), short-term rental income is taxed as income from real estate, on a progressive scale. Indicatively (industry-known scaling, confirm it):

• Lower income tier → lower rate (around ~15%).
• Middle tier → intermediate rate (roughly ~35%).
• High income → top rate (roughly ~45% in the upper tier).

The bracket thresholds and the exact rates are set by legislation and can change — treat the numbers as an order of magnitude, not a constant. Important: for income from real estate, the options to deduct expenses are limited.

B) 3+ properties or hotel services — business activity

When you exceed the property limit per Tax ID or offer hotel-style services, the activity is treated as business activity. That completely changes the game:

• Possible obligation to register a business and enroll in VAT.
• Taxation on the business income scale, with expense deductions (cleaning, software, marketing, depreciation).
• Possible contributions (e.g. social security), trade duty, etc.

This threshold is precisely why, as the portfolio grows, the right structure (individual, company, which properties under which Tax ID) becomes a decision with real cost/benefit. This is 100% an accountant's job, not something you solve from a blog.

5. What to Keep for Your Accountant

Whether you have 1 or 10 properties, keep organized:

1. AMA for each property and copies of the Registry registrations.
2. Short-term rental declarations (and cancellations) per booking.
3. Payout reports from every platform — Airbnb, Booking, VRBO, direct.
4. Expense receipts — cleaning, utilities, PMS/software, insurance, repairs, marketing.
5. Levy receipts for per-night charges collected/remitted.

If you run more than one channel, a channel manager keeps payouts and bookings in one place — it makes year-end reconciliation much faster for your accountant.

6. The 5 Most Common Mistakes

• Listing without a visible AMA — the easiest to detect, with fines.
• Skipping per-booking declarations — leads to a mismatch with the pre-filled amounts.
• Confusing levies with profit — you compute net with the stay levies included.
• Ignoring the property limit — you cross into business activity without realizing it.
• "I'll sort it out at year-end" — you gather everything 12 months later and lose receipts.

How We Help (and Where We Stop)

We do not file your tax return — your accountant handles that. What we do at Vertical Hospitality is set up the operation so the tax side becomes simple: correct AMA display across all channels, clean payout reports from your PMS, an organized calendar, and content (photography, listing optimization) that raises the revenue on which, yes, you will pay tax — but with a much larger net at the end.

Want to get your setup in order before the next season? Tell us about your portfolio →

Reminder: this article is general information and not accounting/legal advice. For your specific case, consult a certified accountant or the tax authority (AADE).