Greece's municipal accommodation fee (0.5%, τέλος παρεπιδημούντων): who pays it, how it is calculated and how it is declared

Updated: 10 November 2026

Alongside Greece's climate crisis resilience fee there is an older and less known charge: the municipal accommodation fee (τέλος διαμονής παρεπιδημούντων). We read article 30 of Law 5143/2024 (Government Gazette A' 161/11.10.2024), Joint Ministerial Decision 16405/2025 on filing through myAADE, the tax authority's (AADE) FAQs and article 111 of Law 4446/2016. Links are at the end, mostly in Greek. Where we could not confirm something, we say so. This is not legal or tax advice: for your own case, ask your accountant or your municipality.

The short answer

In November 2026, under article 30 of Law 5143/2024:

Rate of 0.5% of the rent or bed price, when the stay lasts less than six months (para. 1).
The municipality may raise it to 0.75% and vary it by area or accommodation category; the increase applies three months after the decision is published (para. 3).
The guest bears the fee, it is shown on the tax documents, and the property collects and pays it over (para. 2).
It is declared online on myAADE and paid in one go after filing (JMD 16405/2025).
It is municipal revenue, not state revenue; 5% is withheld for the state budget and 5% for a fund supporting weaker municipalities (para. 10).

Who pays it

Para. 1 of article 30 lists:

Hotels and tourist accommodation of any form.
Rented rooms and apartments (ενοικιαζόμενα δωμάτια-διαμερίσματα).
Campsite pitches.
Short-term rental accommodation of any category. However, AADE clarifies (FAQ of 23-9-2025, question 26) that the fee applies only to those who have registered a business for short-term rentals (sole traders or companies), and so not to individuals with up to two properties.
In plain terms: an individual with an AMA registration for one or two properties does not charge it; an individual with three or more properties, or a company, does. On the AMA number, see /greece-short-term-rental-ama-rules-2026.
Stays of six months or more: not due (para. 1).

How it is calculated

The base is the net rent (AADE, question 27) or the hotel's bed price (article 30, para. 1).
Example at 0.5%: 1,000 euros of nights before VAT, fee of 5 euros. At 0.75%: 7.50 euros.
VAT: for short-term rentals, AADE says the fee is included in the VAT calculation, i.e. VAT is charged on it too. For hotels we found no explicit official answer; ask your accountant.
The climate resilience fee is not part of the rent (separate receipt, no VAT). No source we read says explicitly that it is excluded from the 0.5% base, so we treat that as not confirmed.
Your municipality's current rate: check it on myAADE or with the municipality; we did not verify which municipalities apply 0.75%.

How and when to declare it

Under JMD 16405/2025 (Government Gazette B' 1491/31.03.2025):

The declaration is filed online on myAADE: you choose the period, municipality, type of business and revenue, and the application calculates the fee.
VAT-registered: same deadline as the VAT return, with the same period's figures. According to AADE's 2024 FAQ, that means monthly for double-entry books and quarterly for single-entry books.
Not VAT-registered: by the last working day of the month after each calendar quarter (April, July, October, January).
The JMD also requires nil declarations; AADE's older 2024 FAQ said the opposite. We follow the JMD.
Payment is made in one go, by the deadline at the latest. If you amend your VAT return, you also file an amended fee declaration.
The municipality only steps in for special cases: a system outage, deceased persons or closed businesses, new activities found by a municipal audit.

Late payment and penalties

Article 30, para. 9 of Law 5143/2024:

Late filing or non-payment: a 2% surcharge per month of delay, capped at 100% of the amount due, instead of late-payment interest.
Failure to file: a fine under article 73 of the 1958 Royal Decree, as the article refers; we did not verify the amount.

How it differs from the climate resilience fee

They are two different charges that often apply together:

Municipal accommodation fee: a percentage (0.5% or up to 0.75%) of the rent, municipal revenue, declared with the VAT period.
Climate resilience fee: a fixed amount per room and night, state revenue, separate receipt, no VAT, monthly declaration (AADE, question 25). Individuals with one or two short-term rental properties owe it too.
Amounts and procedure for the climate resilience fee: see /greece-climate-resilience-fee-2026.

Legal basis

Today: article 30 of Law 5143/2024 (Government Gazette A' 161/11.10.2024) and JMD 16405/2025 for the declaration.
For short-term rentals, article 111(5A) of Law 4446/2016 (from 1-1-2024, added by article 28 of Law 5073/2023) imposes the fee, referring to article 1 of Law 339/1976, the historical 0.5% provision.
We did not confirm whether article 30 formally repealed article 1 of Law 339/1976. Article 27 of Law 2539/1997 did not appear in any official source as the basis of this fee; Law 1080/1980 (article 6) is cited only for the gross revenue fee on shops.

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Frequently asked questions

Does an Airbnb with an AMA number charge the municipal accommodation fee?

Only if the host has registered a business (an individual with three or more properties, or a company). Individuals with up to two properties do not charge it (AADE FAQ, 23-9-2025). The climate resilience fee, however, is owed by everyone.

How much is Greece's municipal accommodation fee in 2026?

0.5% of the rent for stays under six months; the municipality may raise it to 0.75% (article 30 of Law 5143/2024).

When and where is it declared?

On myAADE: VAT-registered businesses with their VAT period, others quarterly, by the last working day of the following month (JMD 16405/2025). Late payment: 2% a month, up to 100%.

Sources

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