Airbnb & Short-Term Rentals in Greece:
Your obligations under Law 5170/2025
Greece’s Climate Resilience Tax (TAKK):
Complete guide for accommodation owners 2025–2026
Since 1 January 2024, the former accommodation tax (φόρος διαμονής) was replaced by the Climate Resilience Tax (TAKK) under Law 5073/2023. The change is more than a rename — amounts increased substantially, a high/low season distinction was introduced, and the scope was extended to new categories of accommodation.
If you own a hotel, serviced apartments, an Airbnb property or a tourist villa in Santorini, this guide gives you all the figures and your obligations as a host.
What is TAKK and who does it apply to?
TAKK is charged per night, per room or apartment. It is borne by the guest, but collected and remitted to the tax authority (AADE) by the property owner or manager.
It applies to:
- Main hotel accommodation (1–5 stars)
- Serviced rooms and furnished apartments
- Short-term rental properties (Airbnb, Booking.com etc.)
- Tourist furnished residences and villas
- Campsites and youth hostels (at special rates)
Rates by category and season (2025)
The tax varies by accommodation category and season:
- High season: April – October
- Low season: November – March
A. Hotels
| Category | Apr–Oct (high) | Nov–Mar (low) |
|---|---|---|
| 1–2 stars | €2.00 | €0.50 |
| 3 stars | €5.00 | €1.50 |
| 4 stars | €10.00 | €3.00 |
| 5 stars | €15.00 | €4.00 |
B. Serviced rooms / furnished apartments
| Category | Apr–Oct (high) | Nov–Mar (low) |
|---|---|---|
| Serviced rooms / furnished apartments | €2.00 | €0.50 |
C. Short-term rentals (Airbnb, Booking.com etc.)
| Property type | Apr–Oct (high) | Nov–Mar (low) |
|---|---|---|
| Short-term rental property (general) | €8.00 | €2.00 |
| Furnished tourist residence up to 80 m² | €8.00 | €2.00 |
| Furnished tourist residence over 80 m² | €15.00 | €4.00 |
| Detached house (short-term) over 80 m² | €15.00 | €4.00 |
D. Tourist furnished villas
| Category | Apr–Oct (high) | Nov–Mar (low) |
|---|---|---|
| Tourist furnished villa | €15.00 | €4.00 |
E. Campsites / youth hostels
| Category | Apr–Oct (high) | Nov–Mar (low) |
|---|---|---|
| Campsite / youth hostel | €0.50 | €0.50 |
Exemptions — who does not pay
TAKK is not collected in the following cases:
- Children under 18 years of age
- Long stays exceeding 30 nights — from the 31st night onwards
- Stays for documented medical reasons
- Properties in designated architectural heritage buildings
Owner obligations
Worked example
You own a villa over 80 m² in Santorini. A guest stays 7 nights in August:
- €15.00 × 7 nights = €105.00 TAKK collected from the guest
- This amount is remitted in full to AADE — it is not your income
- You issue a dedicated €105.00 TAKK receipt and declare it in the August monthly return (due by 30 September)
If you have questions about calculating TAKK, issuing receipts, or filing your declarations, our office handles this as part of our short-term rental accounting service.