Information for ownersShort-Term Rental (Airbnb) in Greece: Limits, Rules and Taxation for Individuals

In Greece an individual can legally Airbnb, but there are some basic limits and rules.

1️⃣ How many properties can a private person have
You can rent out up to 2 properties as an individual (without a company).
If you have 3 or more, then it is considered a business activity and you must:
to start a business at the tax office
to have a tourist accommodation card
to pay VAT and insurance contributions.

2️⃣ How many days a year
The law allows:
up to 90 days per year per property
or 60 days on small islands (<10,000 inhabitants).
But there is an important exception:
➡ If the total income from the property does not exceed €12,000 per year, you can rent it for more than 90 days.

3️⃣ What must the owner do?
To be legal:
registration in the AADE Short-term Rental Register
to get an AMA (Property Registration Number)
write it in the ad on platforms like Airbnb or Booking.com
statement of each reservation to the tax office.

4️⃣ Income taxation
Income is taxed like rent:
15% up to €12,000
About 25–35% for subsequent amounts
45% for over €35,000. � 
Proson

5️⃣ Additional charges
There is also the durability fee (tourist tax) per night which is attributed to the state.

✅ In simple words:
Individual → up to 2 Airbnbs without company.
More than 2 → considered a business.