By Buy Greece LLC Research Team. Last reviewed May 17, 2026. Buy Greece LLC is a US-based real estate agency (Chicago, Illinois + Athens, Greece) helping American and international buyers navigate the Greek property market, including the regulatory framework for short-term and long-term rental.

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Key takeaways

• Every short-term rental in Greece requires an AMA number (Arithmos Mitroou Akiniton) registered through the Greek tax authority's AADE platform. The AMA must be displayed on every listing on Airbnb, Booking.com, Vrbo, and any other platform.
• Rentals longer than 60 days fall outside the short-term rental framework and are treated as ordinary residential leases. No AMA is required for a 61-day-plus lease, and the income is taxed under standard rental rules instead of the short-term rental regime.
• A one-year moratorium on new short-term rental licenses applies in three central Athens districts through 2026, covering high-density tourist areas. Existing licensed properties in these zones can continue to operate. Outside these districts, new registrations remain open.
• Tourist tax and AADE annual income reporting apply nationwide to every short-term rental, regardless of platform. The 2024-2025 tax structure differentiates between apartments, villas, and hotels.
• Foreign owners face the same rules as Greek residents, but their compliance burden is higher because most operate through a Greek tax representative. Buy Greece coordinates this end-to-end.

Why Greek short-term rental rules changed in 2025-2026

Greece received roughly 36 million international tourist arrivals in 2024, a record that put unprecedented pressure on housing inventory in Athens, Thessaloniki, and the most-visited islands. Short-term rental listings on platforms like Airbnb and Booking.com expanded by over 20 percent in central Athens between 2019 and 2024, and local rents in the most affected neighborhoods rose faster than the national average.

In response, the Greek government tightened the short-term rental framework along three dimensions: registration (mandatory AMA via the AADE platform), geographic restriction (the central Athens moratorium on new licenses), and taxation (a revamped tourist tax structure introduced in 2024 and refined in 2025). The 60-day threshold separating short-term from long-term rentals — already part of Greek law — was clarified in supporting guidance to reduce ambiguity and prevent owners from labelling repeat short stays as "long-term" to avoid registration.

For foreign property owners, the practical effect is simple: every short-term rental property must be registered, the registration must be on every listing, and rule compliance is now actively audited by AADE. The era of unregistered Airbnb listings in Greece is over.

What is AMA and how do you get one?

AMA stands for Arithmos Mitroou Akiniton, which translates as "Property Registry Number." It is a unique identifier the Greek tax authority (AADE) assigns to a specific property when the owner registers it for short-term rental use. One property gets one AMA. If you own multiple properties and intend to rent each on a short-term basis, each requires its own AMA.

What the AMA does

The AMA links your property to the AADE system for three purposes: (1) it confirms the property is legally registered for short-term rental; (2) it tracks income reporting and tax collection; (3) it provides a check that platforms (Airbnb, Booking.com, Vrbo, and others) can validate before publishing a listing.

Who can hold the AMA

The owner of the property holds the AMA. If the property is co-owned, all owners must consent and one is designated as the registered manager. Foreign owners can hold an AMA in their own name as long as they have a Greek tax identification number (AFM) and a Greek tax representative. Companies and Greek LLCs can also hold AMAs.

How to get an AMA — step by step

1. Obtain a Greek AFM (tax identification number) if you do not already have one. Foreign owners typically obtain this through their Greek lawyer or tax representative. The process takes one to three weeks.
2. Have the property fully titled and registered at the Greek Cadastre (Ktimatologio) and the local Land Registry. The AMA system cross-references title.
3. Obtain a Greek tax credentials login (TaxisNet) to access the AADE portal. Foreign owners typically delegate this to a tax representative with a power of attorney.
4. Submit the AMA application through the AADE STR portal (the short-term rental property registry section of taxisnet.gr). You will need the property's exact address, total area in square meters, type (apartment, villa, room, etc.), and the owner's AFM.
5. Receive the AMA number typically within minutes for properly registered properties. The AMA is your permanent identifier for short-term rental compliance.
6. Display the AMA on every listing. Airbnb, Booking.com, Vrbo, and other platforms have a dedicated field for the AMA. Listings without an AMA are flagged and can be removed by the platform.

Common AMA mistakes foreign owners make

• Registering the wrong area: The AMA application asks for the property's exact square meters as recorded in the title deed. Using a different number (for example, the marketing square meters or a builder's estimate) can trigger an AADE audit.
• Mismatched ownership: If a property was bought by an LLC but the AMA is filed in an individual's name, listings can be suspended.
• Not updating the AMA after renovations: A material change to the property (added bedrooms, expanded usable area) requires an AMA update.
• Listing across multiple platforms without consistent AMA display: Some owners list on Airbnb with the AMA but forget Booking.com or Vrbo. All listings must show the AMA.

The 60-day rule: when long-term rules apply instead of short-term

Greek law distinguishes short-term rentals from long-term rentals using a 60-day threshold. A lease longer than 60 days is treated as a long-term residential lease. This distinction matters because long-term leases are not subject to the AMA registration requirement, the tourist tax, or the AADE short-term rental income reporting cycle. Instead, long-term rentals are taxed under standard Greek rental income rules and reported on the annual personal income tax return.

What "60 days" means in practice

The 60 days refer to the duration of a single lease to a single tenant or tenant group. Six tenants staying ten days each does not constitute a long-term rental — that is six separate short-term stays, each requiring AMA compliance. A single tenant staying 61 consecutive days under a written lease is a long-term rental and falls outside the STR regime entirely.

Why this matters for Airbnb and Booking.com hosts

Some long-stay bookings on Airbnb (one-month and two-month stays are common) cross into the long-term zone. Hosts who book a 90-day Airbnb stay are technically operating a long-term residential lease for that booking, not a short-term rental. The income from that booking is reported differently, and certain Airbnb-collected fees may not apply. However, the AMA on the listing remains valid — the host does not need a different AMA for long-stay bookings, only different income reporting.

Booking.com, Vrbo, and direct rentals: same rule

The 60-day threshold is platform-agnostic. It applies whether the booking is made through Airbnb, Booking.com, Vrbo, a corporate housing platform, or a direct private agreement. The defining factor is the lease length, not the booking channel.

How to use the 60-day rule strategically

Many foreign owners design their rental strategy around this threshold. Common approaches include:

• Pure short-term: Stays of 1 to 14 nights, fully registered as STR, AMA active. Highest gross yield, highest management overhead, subject to moratorium rules in central Athens.
• Hybrid short and medium-term: A mix of stays under 60 days (STR-regulated) and stays of 60+ days (long-term-regulated). Smooths seasonality but adds reporting complexity.
• Pure long-term: All leases 12 months or longer. No AMA needed, no tourist tax, simpler reporting. Lower gross yield but minimal management. This is the most common approach for non-resident owners who do not want to manage frequent turnovers.
• Corporate housing model: Stays of 61 to 180 days. Sits outside STR rules but commands above-residential rates. Popular near the Athens Riviera and central Athens for relocations and project-based stays.

The 2025-2026 central Athens short-term rental moratorium

From January 1, 2025, the Greek government imposed a moratorium on issuing new short-term rental licenses in three central Athens districts. The moratorium was originally a one-year measure and has been extended through 2026.

Which districts are affected

The moratorium covers the 1st, 2nd, and 3rd municipal districts of Athens, which include some of the highest-density tourist neighborhoods. Among the affected areas:

• Plaka
• Monastiraki and Psyrri
• Koukaki
• Exarchia
• Parts of Pagrati
• Kypseli
• Metaxourgeio
• Parts of Pangrati

What the moratorium does and does not do

• Does: Prevent new AMAs being issued for short-term rental in the affected districts.
• Does not: Affect existing properties that already hold an AMA in those districts. Properties registered before the moratorium can continue to operate as short-term rentals.
• Does: Apply to changes of ownership where the new owner wants to register the property as short-term rental for the first time.
• Does not: Apply to long-term residential rental (leases over 60 days), which remains unrestricted.
• Does: Apply to all platforms uniformly (Airbnb, Booking.com, Vrbo, direct).

Practical impact on property values and investment

The moratorium has created a two-tier market in central Athens. Apartments with an existing, pre-moratorium AMA command a premium of approximately 10 to 20 percent over comparable apartments without an AMA, because the buyer inherits the right to continue short-term rental operation in zones where new licenses are no longer available. For buyers focused on long-term residential use or capital appreciation, the moratorium has little direct effect.

Areas outside the moratorium

The Athens Riviera (Glyfada, Voula, Vouliagmeni, Kavouri, Varkiza), northern suburbs (Kifisia, Marousi, Chalandri), and all islands outside Athens remain open for new short-term rental registration. The moratorium is geographically narrow and does not signal a national STR contraction.

Tourist tax and income reporting in 2026

The Climate Crisis Resilience Fee (replacing the older tourist tax)

Greece replaced its older flat tourist tax in 2024 with a tiered Climate Crisis Resilience Fee, applied per night per accommodation. For short-term rentals (apartments and short-term rented dwellings), the 2024-2026 structure differentiates between the high-tourist season (March to October) and the low season (November to February), with higher rates in summer and lower rates in winter. The fee is collected from the guest, paid quarterly by the host through the AADE platform, and remitted to the Greek treasury.

Income reporting

Short-term rental income is reported annually through the AADE STR portal. Hosts submit gross revenue, platform commissions, and net income. The annual reporting cycle aligns with the Greek personal income tax filing deadline (typically June or July of the following year). Foreign-resident owners file through their Greek tax representative.

Income tax rates on STR revenue

For individuals, short-term rental income is taxed at progressive rates depending on the total annual gross revenue from STR activity. The 2024-2026 brackets reward smaller operators with lower effective rates and apply a higher rate above certain revenue thresholds, reflecting the policy goal of distinguishing casual hosts from semi-commercial STR operators. Income earned through corporate vehicles (Greek LLCs holding multiple properties) is taxed under corporate income tax rules at a flat rate.

VAT considerations

Standard private short-term rentals (a few properties owned by an individual) generally do not trigger VAT. STR operations that resemble hospitality businesses — operating multiple units with hotel-like services such as daily cleaning, breakfast, or front-desk presence — can fall under VAT. Buy Greece advises foreign owners on the threshold where their operation may cross into the VAT-applicable zone.

Penalties for non-compliance

Greece's AADE has invested in matching short-term rental platform data with tax filings, and audits are routine. Non-compliance penalties include:

• Listing without an AMA: Initial fine of 5,000 euros per property. Repeat or sustained non-compliance increases the fine.
• Displaying an incorrect AMA: Treated similarly to operating without one.
• Operating in a moratorium zone without a pre-existing AMA: Property listings are removed by platforms when flagged. Continued operation incurs the standard non-compliance fine plus a moratorium-specific penalty.
• Unreported income: Back taxes plus interest plus penalty surcharges. If discovered through automatic platform data matching (which AADE now uses), the penalty surcharge is higher.

For foreign owners, AADE pursues compliance through the registered Greek tax representative. The owner's foreign address is not a shield: Greek tax claims against Greek-situated property are enforceable.

Comparison: short-term vs long-term rental in Greece, 2026

DimensionShort-term rental (AMA-registered)Long-term residential (60+ day lease)Registration requiredYes - AMA via AADENoLease length1 to 60 days61 days or morePlatforms typicalAirbnb, Booking.com, Vrbo, directSpitogatos, XE, agents, directTourist tax / Climate FeeYes, per night, collected from guestNoIncome tax basisProgressive STR bracketsStandard rental income rulesVAT exposurePossible at scale or with hotel servicesNoGross yield (typical, Athens 2026)6 to 10 percent3 to 5 percentManagement overheadHigh - turnovers, cleaning, guest commsLow - one tenant for months or yearsAthens central moratorium appliesYes, if no pre-existing AMANoBest forActive hosts, tourist-area propertiesHands-off owners, suburban/island properties for tenancy

What this means for American and foreign property owners

If you are an American or other non-EU citizen who owns or plans to buy property in Greece, three compliance moves matter most in 2026.

1. Decide your rental strategy before you buy

The decision between pure short-term, hybrid, and pure long-term shapes which neighborhoods make sense, which property layouts work, and which Greek tax structures (individual ownership versus Greek LLC) are advantageous. Buy Greece's property advisory reviews this decision with every buyer.

2. Build a Greek tax compliance loop from day one

If you live abroad, you need a Greek tax representative empowered with a power of attorney to: handle AMA registration, file quarterly tourist tax remittances, submit annual STR income reports, and respond to AADE audits. Our guide for American buyers covers this end-to-end.

3. Coordinate with your US tax filing

Greek rental income is reportable on the US tax return as foreign income. The US-Greece tax treaty avoids double taxation, but the mechanics require careful filing on Form 1116 (Foreign Tax Credit) or Form 2555 in limited cases. Our 2026 capital gains tax guide addresses the cross-border tax interaction for property sales, and the same principles apply to rental income.

4. If you plan to use the property yourself, model the days

Personal use days do not require AMA registration but do affect the property's tax treatment in both Greece and the United States. A property used by the owner for more than 14 days per year, or more than 10 percent of total rented days, is treated as a personal residence under US tax rules, which limits deductions. Greek rules differ but track personal-use days as well.

Step-by-step compliance checklist for a new short-term rental

1. Confirm the property is fully titled at the Cadastre and Land Registry.
2. Obtain or confirm your Greek AFM (tax number).
3. Confirm the property is not located inside the Athens central STR moratorium zone, or that it already holds a pre-moratorium AMA.
4. Set up Greek banking and tax credentials (TaxisNet), or delegate to a tax representative.
5. Register the property in the AADE STR portal and obtain an AMA.
6. Display the AMA on every short-term rental listing across all platforms.
7. Set up quarterly tourist tax remittance schedule.
8. Set up annual STR income reporting (typically due June/July of the following year).
9. Confirm your rental income is also reported on your US tax return with the Foreign Tax Credit.
10. Re-confirm AMA accuracy after any renovation, change of ownership, or change of intended use.

Frequently asked questions

Is Airbnb banned in Greece?

No. Airbnb and other short-term rental platforms remain legal across Greece. A one-year moratorium on new short-term rental licenses applies to three central Athens districts through 2026, but this does not affect existing licensed properties, the rest of Athens, the Athens Riviera, or any island or mainland region outside central Athens.

Do I need an AMA if I only rent my property out a few weeks a year?

Yes. Any short-term rental (stays under 60 days) requires an AMA, regardless of how many weeks per year you operate. The AMA is a one-time registration per property, not a per-booking permit.

What happens if my Airbnb stay is longer than 60 days?

A booking of 61 or more days is treated as a long-term residential lease. The income is reported as standard rental income, not short-term rental income, and the tourist tax does not apply. The AMA on your listing remains valid; the difference is in tax classification, not in your registration status.

Can I get a new AMA in Plaka, Koukaki, or Exarchia in 2026?

No. New AMAs in central Athens Districts 1, 2, and 3 are paused through 2026 under the current moratorium. If a property in those zones already had an AMA before the moratorium took effect, that AMA remains valid and can be transferred to a new owner. Buy Greece tracks which central Athens properties carry transferable AMAs.

Can I rent on Booking.com without an AMA?

No. Booking.com, like Airbnb and Vrbo, requires the AMA to be displayed on every Greek short-term rental listing. Listings without an AMA are removed by the platform.

What is the tourist tax in Greece for an Airbnb in 2026?

Greece replaced its older flat tourist tax with a tiered Climate Crisis Resilience Fee in 2024. The fee depends on accommodation type and season. Short-term rental hosts collect the fee from the guest and remit it quarterly to AADE. Specific per-night rates vary; confirm current figures with Buy Greece or your Greek tax representative.

Is there a minimum stay requirement for Greek short-term rentals?

There is no national minimum stay. Individual municipalities and condominium associations may impose minimums (commonly two or three nights), and some buildings have restrictions in their bylaws. For the AMA itself, any stay length from one night up to 60 days qualifies as short-term rental.

If I co-own a property with my spouse, do we each need an AMA?

No. One AMA covers one property regardless of how many owners are on title. All owners must consent to the registration, and one is designated the registered manager for tax communications.

Can my Greek LLC hold the AMA instead of me personally?

Yes. AMAs can be held by individuals or by Greek companies. Foreign owners with multiple properties often hold the AMAs through a Greek LLC for liability and tax efficiency reasons. The decision depends on rental volume, US tax considerations, and estate planning.

What is the penalty for operating without an AMA?

The initial penalty for operating a short-term rental without an AMA is 5,000 euros per property, plus the obligation to file back-tax returns covering unreported income. Repeat or sustained non-compliance increases the penalty and can lead to platform delisting.

Do these rules apply if I am not living in Greece?

Yes. Non-resident owners face the same regulatory framework. The practical difference is that non-residents typically must operate through a Greek tax representative, who handles AMA registration, tax filings, and AADE communications on their behalf.

Will the central Athens moratorium be extended past 2026?

The Greek government has signaled it will review the moratorium based on housing affordability data. Industry expectations as of 2026 are split: some expect another extension, others expect a narrower geographic scope with conditional new licenses. Buy Greece monitors policy announcements and updates clients on rule changes that affect investment decisions.

Next steps

If you own a Greek property and want a compliance audit, or you are evaluating a purchase and need to model rental yields under the 2026 rules, Buy Greece coordinates the AMA registration, ongoing tax compliance, and US-side reporting through our vetted network of Greek lawyers, tax advisors, and property managers.

Contact Buy Greece to discuss your property, or browse current listings filtered by Athens Riviera, Greek islands, and Peloponnese opportunities. Read more on rental yields in our Athens rental yields guide or visit our main FAQ portal for related questions.

Disclaimer: This article summarizes Greek short-term rental rules as in effect on May 17, 2026. Tax rates, registration procedures, and the geographic scope of the Athens moratorium can change with new legislation or ministerial decisions. Confirm current figures with Buy Greece or a qualified Greek tax advisor before making compliance or investment decisions. Buy Greece LLC does not provide legal or tax advice; we coordinate with licensed Greek lawyers and tax advisors who do.

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