Airbnb & Short-Term Rentals in Greece:
Your obligations under Law 5170/2025

Guide  ·  May 2026

Living Abroad with Greek Property or Income:
Your tax obligations in Greece

Manolas Nikolaos & Associates E.E.  ·  Pyrgos Kallistis, Santorini

You live in Germany, the UK, Australia or anywhere else in the world — but you own a property in Greece, receive rental income, have a Greek bank account or inherited an asset from Greek relatives. Does Greece have a claim on your taxes?

The short answer is yes — and more extensively than most people expect. This guide explains what you owe, when you owe it, and how to stay compliant.

Are you a Greek tax resident or a non-resident?

Greece uses the 183-day rule as the primary test: if you spend more than 183 days per calendar year in Greece, you are considered a Greek tax resident and taxed on your worldwide income.

If you spend fewer than 183 days, you are a non-resident (μη κάτοικος Ελλάδας) — but Greece still taxes income that originates in Greece.

Greek Tax Registration Number (AFM)

If you own property or receive any income in Greece, you must have a Greek Tax Identification Number (AFM / ΑΦΜ). This is mandatory for:

• Registering ownership of real estate
• Receiving rental income
• Opening a Greek bank account
• Inheriting assets in Greece
• Filing a Greek tax return

Non-residents receive a special EL-prefixed VAT number (e.g. EL123456789) and must appoint a Greek tax representative for dealings with the tax authority (AADE).

Rental income from Greek property

Rental income — whether from long-term lets or short-term platforms like Airbnb — is taxable in Greece regardless of where you live.

Additionally, ENFIA (property tax) applies annually to every property owner, resident or not. The amount depends on the property’s location, size, floor, age and other factors.

Capital gains on Greek property

If you sell a property in Greece, any gain is in principle subject to a 15% capital gains tax. However, as of 2024, the application of this tax is subject to transitional arrangements — our office can advise on your specific situation.

Note: gains on property acquired before 1 January 2018 benefit from different treatment depending on the holding period.

Filing obligations — the E1 and E2 forms

As a non-resident with Greek-source income, you are required to file an annual Greek tax return:

• E1 — main income tax return (personal income, including rental income)
• E2 — rental income declaration (breakdown of properties and tenants)
• E9 — real estate register declaration (filed when you acquire, sell or change a property)

The deadline for filing is 15 July of the following year (e.g. the 2025 return must be filed by 15 July 2026). Failure to file carries automatic penalties.

Double Taxation Treaties

Greece has signed double taxation treaties with over 50 countries. These treaties determine which country has the right to tax specific types of income and prevent you from being taxed twice on the same income.

However, treaty protection is not automatic — you typically need to:

• File a tax return in Greece declaring the income
• Obtain a certificate of tax residency from your country of residence
• Submit the appropriate form to the Greek tax authority (AADE)

The Greek Non-Dom Regime (Article 5A)

Greece introduced an attractive non-domicile tax regime for individuals who transfer their tax residency to Greece. Under Article 5A of the Greek Income Tax Code:

• A flat annual tax of €100,000 covers all foreign-source income, regardless of amount
• The regime lasts up to 15 years
• Applicants must not have been Greek tax residents for 7 of the previous 8 years
• They must invest at least €500,000 in Greece (real estate, securities or shares)

This is particularly relevant for high-net-worth individuals relocating to Greece or spending significant time here who want certainty over their Greek tax exposure on foreign income.

Inheritance of Greek assets

If you inherit property or other assets in Greece as a non-resident, Greek inheritance tax applies. Rates depend on the relationship to the deceased and the value of the estate:

• Spouses and children: exempt up to €150,000 per heir, then progressive rates from 1% to 10%
• Other relatives and non-relatives: progressive rates from 1% up to 40%

You are required to file a Greek inheritance declaration within the statutory deadline, regardless of where you live.

What we do for non-residents

Our office regularly assists non-resident property owners and beneficiaries of Greek estates with:

• Obtaining a Greek AFM as a non-resident
• Annual income tax return filing (E1, E2)
• ENFIA calculations and payment
• Short-term and long-term rental income reporting
• Capital gains advice on property sales
• Inheritance tax declarations
• Coordination with the AADE and legal representatives

We communicate in English and handle all procedures remotely — no need to travel to Greece for routine compliance.