Athens short-term rental rules in 2026: registration, declarations and taxes
Published · Clearhost Athens · Not legal or tax advice; verify with your accountant.
If you rent an Athens apartment on Airbnb or Booking.com in 2026 you need an AADE registry number, a declaration for every stay, and to declare the income. Here is what each step means and who does it when a co-host manages the property.
1. Register the property: the AMA number
Every short-term rental property in Greece must be entered in the AADE Short-Term Rental Registry (Μητρώο Ακινήτων Βραχυχρόνιας Διαμονής) and receives a registration number, the ΑΜΑ. The number must be displayed on every listing. Since 20 May 2026, under EU Regulation 2024/1028, platforms verify the number, transmit monthly activity data to the authorities and remove listings that lack a valid one.
Who does it: the owner registers once through myAADE (we walk you through it during onboarding); the co-host keeps the number on every listing.
2. Declare every stay
Each rental must be declared (Δήλωση Βραχυχρόνιας Διαμονής) with arrival, departure, platform and agreed rent, by the end of the month following the start of the stay. Platforms now report activity automatically, but the host's own declaration is still required and is what your income return is checked against.
Who does it: our dashboard exports the month's declarations as a file for myAADE or your accountant, one row per arrival.
3. Income tax on short-term rental income
For private individuals the income is rental income taxed on a progressive scale: 15% up to €12,000, 35% from €12,001 to €35,000 and 45% above €35,000 a year. No VAT applies as long as the rental is furnished accommodation without hotel-type services. Owners operating three or more properties are treated as a business with different obligations.
Who does it: your accountant, using the yearly statement from the dashboard.
4. Restrictions in central Athens
Athens has moved to limit new short-term rental registrations in its central municipal districts, starting with a pause on new registrations announced for 2025. Existing registrations keep operating. Because the rules are set year by year, check the current status for your exact address before buying or converting a property; we do this as part of the revenue estimate.
5. Guest registration and safety
- Fire extinguisher, smoke detector and an emergency-numbers sheet in the apartment
- A house-rules sheet in English and Greek; quiet hours 23:00–07:00 are standard in Athens apartment blocks
- Building regulations: some condominium rules restrict short-term letting; read yours before listing
What a co-host takes off your plate
| Obligation | Owner | Clearhost Athens |
|---|---|---|
| AMA registration | Signs up once | Guides, checks, adds number to listings |
| Monthly stay declarations | Submits or forwards to accountant | Prepares the file every month |
| Income tax return | Accountant | Yearly statement per property |
| Platform data checks | — | Keeps listing data consistent with the registry |
| Safety equipment | Buys once | Checks at every turnover |
Sources: AADE short-term rental pages (aade.gr), EU Regulation 2024/1028 on short-term rental data collection, Greek income tax code brackets for rental income. Last reviewed September 2026.