Greece short-term rental income tax 2026: the new 15-25-35-45% scale, forms E1 and E2, the 5% deduction and non-residents

Updated 10 November 2026

If you rent out one or two properties with an AMA number in Greece, the income is taxed as income from real property, on its own scale. From tax year 2026 that scale has a new middle rate. This guide sums up what the tax authority AADE, the Ministry of Finance and the Government Gazette say as of 10 November 2026, with sources at the end. Where we could not confirm something, we say so. It is not tax advice: ask your accountant about your case.

What counts as income from real property

According to the Ministry of Finance tax guide and AADE's FAQ:

Since 1 January 2024, an individual's income from short-term rental of up to two properties is income from real property, if the property is let furnished with no services beyond bed linen.
With 3 or more properties, or if you provide other services, it is business income (form E3, bookkeeping, VAT). The FAQ counts AMA numbers and assesses each co-owner separately. We explain this in our AMA guide (/greece-short-term-rental-ama-rules-2026) and our myDATA guide (/greece-mydata-e-invoicing-hotels-short-term-rentals-2026).
For companies and other legal entities it is always business income, whatever the number of properties.

The scale in article 40 of the Income Tax Code

Income from real property is taxed separately on the scale in article 40(4) of the Income Tax Code (Law 4172/2013). Up to and including tax year 2025:

€0 to €12,000: 15%.
€12,001 to €35,000: 35%.
Above €35,000: 45%.

What changes from tax year 2026

Article 8 of Law 5246/2025 (Government Gazette A' 198/11-11-2025) amends the scale and, under article 47(3), applies «to income earned from tax year 2026». The new scale, as published by the Ministry of Finance:

€0 to €12,000: 15%.
€12,000.01 to €24,000: 25% (the new middle rate).
€24,000.01 to €36,000: 35%.
Above €36,000: 45%.
In the Gazette we read the changes «12.000,01-24.000», «25» and «>36.000»; the figures of the new third line were not legible in the file, so we take them from the minfin.gov.gr guide.
Income earned in 2026 is declared in the 2027 return. We have not yet found the instructions for that return.
Illustrative arithmetic (ours, not AADE's): on taxable income of €19,000, tax is €1,800 (15% on 12,000) + €1,750 (25% on 7,000) = €3,550. Under the old scale it would have been €4,250.

Forms E1 and E2

According to AADE's FAQ and the 2026 E1 instructions:

Individuals with up to 2 properties file form E1 together with form E2 (the detailed statement of rents from real property). With 3 or more, forms E3 and E1.
The 2026 return (tax year 2025) was filed online in myAADE from 16 March to 15 July 2026.

The 5% deduction

The E1 instructions allow «5% of gross income» as a repair and maintenance expense, and the Ministry guide describes it as a «one-off 5%».

We found no official sentence saying whether platform commissions are deducted from the income in form E2: ask your accountant.

The climate resilience fee is not income

According to AADE's FAQ, income is the agreed rent and taxes and fees are not included. AADE's worked example first takes out the climate resilience fee, the visitors' stay fee and VAT, where applicable.

The fee amounts are in our guide: /greece-climate-resilience-fee-2026.

Non-residents

According to the Ministry guide, people who are not Greek tax residents are taxed on income arising in Greece. AADE's FAQ for residents abroad says:

Rents are declared on form E1, with TAXISnet codes; an authorised accountant can file for you.
You need a Greek tax number (AFM), requested online, and you can appoint a representative.
Double taxation treaties also cover income from real property; your country of residence may impose its own obligations.
The sources we read do not say explicitly that non-residents are taxed on exactly the same scale: confirm with your accountant.

Central Athens: no new AMA numbers

Article 111(2A) of Law 4446/2016 bars first registration in the register for properties in the 1st, 2nd and 3rd Municipal Districts of Athens. Law 5313/2026 (Gazette A' 102/25-06-2026) provides that the suspension may be extended by joint ministerial decision; for the 1st Municipal Community of Thessaloniki it runs from 1 July 2026 to 31 December 2026.

Our AMA guide gives 31 December 2026 as the end date for Athens. We did not confirm here the number of the extension decision, nor whether it will continue in 2027.
The ban concerns new registrations, not the taxation of those who already have an AMA number.

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Frequently asked questions

How much tax is due on short-term rental income in Greece in 2026?

For up to 2 properties, from tax year 2026: 15% up to €12,000, 25% from €12,000.01 to €24,000, 35% up to €36,000 and 45% above (article 40 of the Income Tax Code, Law 4172/2013, as amended by Law 5246/2025).

When does the 25% rate start?

For income earned from tax year 2026 (article 47(3) of Law 5246/2025), that is, in the 2027 return.

Does the same scale apply with 3 properties?

No. From 3 properties it is business income, with form E3 and the business scale.

Do I declare the climate resilience fee as income?

No. According to AADE, taxes and fees are not included in the declared rent.

I live abroad: do I file in Greece?

Yes, for income from a property in Greece, on form E1, with a Greek tax number (AADE FAQ). Check the double taxation treaty too.

Sources

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