Deutsch
Français
Italiano
Nederlands
Spanish
Tourist tax in Greece A complete guide
Greece is one of the world’s top tourist destinations. In our tax guide, we outline everything you need to know about Greece’s tourist tax, the Climate Crisis Resilience Tax, including tax rates, who is responsible for paying it, and how you can stay compliant with ease while managing your accommodation.
Is there a tourist tax in Greece?
Yes. Greece currently applies two separate tourist taxes in addition to VAT: the Climate Crisis Resilience Tax and the Transient Occupancy Tax. The exact tax obligations depend on several factors, including the type of accommodation, its star rating or classification, the season, and whether the host is considered a private individual or a professional operator.
-
The Transient Occupancy Tax in Greece
Since 2024, the Transient Occupancy tax is active. this percentage-based tax is levied on all accommodation types, but is limited to a period of six months.
Thereby, Individual municipalities are allowed to increase the Transient Occupancy Tax from 0.5% to 0.75% of the room price.
-
VAT in Greece
The 13% VAT applies to professional operators, typically those managing multiple properties or operating through a registered business. Private or non-professional hosts are not required to charge or remit VAT. On some islands in Greece, a lower VAT (9%) is levied, to be more competitive to Turkey.
-
The Climate Crisis Resilience Tax in Greece
Greece first introduced a nationwide accommodation tax on January 1, 2018. This was replaced in 2024 by the Climate Crisis Resilience Tax, a levy designed to fund the country’s response to climate change and environmental disasters.
This tax applies uniformly across all regions and to all types of accommodation: hotels, villas, apartments, and short-term rentals (like Airbnb). Rates vary depending on the accommodation category and the season (high or low).
In 2025, the tax rates were increased. Additionally, cruise ship passengers are now charged: €20 per person when visiting Santorini or Mykonos, €5 per person per day when visiting other destinations, including Athens and Crete.
Tourist tax by municipality in Greece
Each Greek municipality sets its own tourist tax rules, rates, and conditions. This means visitors—even Greek citizens—may pay the tax when staying outside their home city. There’s no national standard; local systems and charges may vary.
For tourists
Why is there a tourist tax in Greece?
Greece’s tourist tax helps the country fund crucial projects to protect its nature and infrastructure. The revenue generated is used for climate change resilience efforts, disaster recovery, and to maintain public services that make Greece an attractive destination. With its popularity and growing tourism numbers, this tax ensures that visitors contribute to keeping Greece sustainable, especially after recent wildfires and floods.
Rate of the tourist tax in Greece
The tourist tax rates in Greece vary depending on the accommodation type and season. Below is an overview of the general rates, which apply per room, per night, ensuring that guests contribute fairly based on the accommodation level and time of year.
Important note: The table includes a selection of common accommodation types. Other factors may also apply, such as the length of stay, the size of the accommodation, and whether it is operated by a professional company. In addition, these are general tourist tax rates. Municipalities are allowed to raise the Transient Occupancy Tax up to 0.75%.
| Accommodation type | Climate Resilience Tax rate (high season) | Climate Resilience Tax rate (low season) | Transient Occupancy Tax (year round) |
|---|---|---|---|
| 3-star hotel | € 5.00 | € 1.50 | 0.5% |
| Short-term rental | € 8.00 | € 2.00 | 0.5% |
| Furnished tourist unit | € 2.00 | € 0.50 | 0.5% |
| Villa | € 15.00 | € 4.00 | 0.5% |
| Cruise ship | €5.00 - €20.00 | €5.00 - €20.00 | - |
Frequently asked questions from tourists
-
Who needs to pay the tourist tax in Greece?
All visitors staying in hotels, villas, apartments, or short-term rentals (like Airbnb) are required to pay the Climate Crisis Resilience Tax. The tax applies to both domestic and international tourists and is charged per room, per night during their stay.
-
How much is the tourist tax in Greece?
The tourist tax varies depending on the accommodation and the season. For example, in the high season (March to October), the tax ranges from €1.50 per night for 1-2 star accommodations to €10 per night for 5-star hotels. During the low season (November to February), the rates are lower
-
Is the tourist tax included in the price of my booking?
No, the tourist tax is not typically included in the price of the booking. It is charged separately and must be paid at the accommodation when you arrive or during checkout. Accommodation providers will issue a separate receipt for the tax.
-
What is the tourist tax used for?
The revenue from Greece’s Climate Crisis Resilience Tax is used to fund climate change resilience projects and disaster recovery efforts. This includes rebuilding infrastructure after events like wildfires and floods and maintaining public services that enhance the visitor experience.
-
Do children have to pay the tourist tax in Greece?
The tourist tax applies to the room or accommodation, not per individual guest. This means the tax is charged per night for the accommodation, regardless of how many guests are staying in the room, including children.
For hosts
Guest registration in Greece
If you rent out accommodation in Greece—whether a hotel room, holiday apartment, or private short-term rental—you are legally required to register guest information. This obligation applies to both professional and non-professional hosts.
Greece has two distinct legal obligations relating to guest registration:
- A Police Guest Register, required for public safety and identity verification
- A Short-Term Stay Declaration submitted to the AADE (Greek Tax Authority) for tax compliance
These two obligations operate separately. Hosts must comply with both in parallel, and each system requires different information to be collected and recorded.
-
Guest registration with the police
This obligation is based on Police Order 8/1999, as amended by 8A/2003. Every guest aged 14 or older must be registered individually. Minors under 14 are listed under the accompanying adult's registration form.
The following personal details must be collected for each guest aged 14+:
- Full name
- Date and place of birth
- Nationality
- Residential address
- Type and number of ID document (passport or national ID)
- Issuing country or authority of the ID
- Arrival and departure dates
- Signature of the guest
- Signature of the host or staff completing the form
For minors under 14:
- Full name and date of birth
- Linked to the adult guest’s form (typically a parent or guardian)
The guest register may be kept on paper or digitally. Records must be stored on-site for at least 3 months. Digital guest logs must be printable and retained for up to 10 years. They must be made available to police upon request.
-
Guest declaration to the AADE (Short-term rental registry)
This obligation is based on Law 4446/2016, with updates in Law 5073/2023.
Only the main guest (booker) is declared. Accompanying guests are not individually reported.
For every short-term stay, hosts must submit the following via the AADE’s online platform:
- Full name of the main guest
- Tax ID (AFM)
- Nationality
- Dates of stay (check-in and check-out)
- Number of nights
- Number of guests
- Booking platform used
- Payment method
- Property registration number (AMA)
Declarations must be submitted electronically through the AADE portal. A separate declaration is required for each stay. Hosts must submit accurate data per booking. Failure to comply may result in fines up to €5,000.
Handling of tourist tax
-
Remittance of tourist tax
As an accommodation provider in Greece, you are responsible for collecting the Climate Crisis Resilience Tax from guests. While many taxes are typically remitted on a quarterly basis in other countries, the exact frequency for this specific tax in Greece should be confirmed with local tax authorities like the Independent Authority for Public Revenue (IAPR). Keeping accurate records of the tax you collect will ensure smooth and timely remittance, avoiding any potential penalties for late or incorrect payments.
-
Keeping your administration for tourist tax
It’s essential to maintain detailed records of the tourist tax you collect. In Greece, while there are general requirements for tax records to be kept for at least five years, it’s important to verify the exact retention requirements for the tourist tax with the appropriate authorities. Keeping your documentation well-organized, including guest details and payment receipts, will help ensure compliance during audits and inspections.
-
Tourist tax when renting through an online booking platform
If you’re renting your property through platforms like Airbnb or Booking.com, you are still responsible for collecting and remitting the tourist tax. While some platforms may facilitate the collection process, it's important to verify how the tax is handled and ensure that your listings display the required AMA registration number. Make sure to stay updated on any tax responsibilities the platform doesn’t cover, and maintain your own records of all amounts collected.
-
Remittance of Transient Occupancy Tax
The Transient Occupancy Tax is remitted following the same process as VAT. Deadlines are identical and fall on the last working day of April, July, October and January for the previous quarter.
Don’t want to worry about remitting the correct amount of tourist tax? That’s possible, with the use of Trippz!
-
Short-term rental registration requirements in Greece
According to Article 111 of Law 4446/2016, you have to be registered at the Independent Authority for Public Revenue (IAPR) to be allowed to rent out your accommodation as a short-term rental. Thereby, the registration number must always be displayed, when advertising the accommodation on any digital platform.
-
VAT on short-term rentals in Greece
Since the rule changes in 2024, anyone renting out three or more accommodations is considered a professional operator, similar to a hotel business. As a result, they are required to charge and remit 13 percent VAT.
On specific islands including Leros, Lesbos, Kos, Samos and Chios, a 30 percent VAT reduction applies as part of regional relief measures. This results in a 9% VAT-rate.
Frequently asked questions from hosts
-
Do I need to collect the tourist tax from all guests?
Yes, as an accommodation provider in Greece, you are required to collect the Climate Crisis Resilience Tax from all guests staying at your property. The tax amount varies depending on the type and rating of your accommodation, and it must be collected per room, per night.
-
How do I remit the collected tourist tax?
The exact remittance schedule for the tourist tax should be confirmed with the Independent Authority for Public Revenue (IAPR). Typically, taxes are remitted on a quarterly basis, but it's crucial to check the official guidelines to ensure you're meeting all deadlines and requirements for payment.
-
What details do I need to store for tourist tax compliance?
You must keep records of all tourist tax collected, including the guest’s stay dates, tax amounts, and any relevant receipts. These records should be kept for at least five years, but it's important to verify this timeframe with the local tax authorities to ensure full compliance.
-
Do I need to register my property to collect the tourist tax?
Yes, all short-term rental properties, including those listed on platforms like Airbnb or Booking.com, must be registered with the IAPR and have an AMA registration number. This number must be displayed in all listings, and you'll need to declare your guests' stays to ensure proper tax collection and compliance.
-
What happens if I don’t collect or remit the tourist tax?
Failing to collect or remit the tourist tax correctly can result in fines or penalties from the Greek authorities. To avoid this, make sure to accurately collect the tax from your guests, keep detailed records, and remit the payments to the government according to the specified deadlines
-
Do I need to register guests if I only rent on Airbnb?
Yes. You must comply with both the police register and AADE reporting, even for OTA bookings.
Trippz: the authority on tourist tax
Tourist tax is set locally and rates change without warning. Trippz tracks every change and keeps the data current, which is why travel platforms and property software, including Airbnb, Booking.com and Expedia, rely on Trippz to calculate tourist tax and register guests in every market they serve.
How Trippz stays current
Trippz checks tax rules jurisdiction by jurisdiction against official municipal and national sources. When a rate or rule changes, the update happens automatically rather than on a periodic review cycle. This is the same monitoring that travel platforms and software vendors depend on to stay accurate everywhere they operate.
One tax engine, every market
Send a location, get the applicable rate, instantly and correctly calculated. Travel platforms and property software embed this calculation directly into their own product, so every booking is taxed correctly without building or maintaining a rate engine in house. It is the same logic behind every rate on this page.
Frequently asked questions about Trippz
-
How can platforms and software vendors use Trippz?
Trippz provides tourist tax content and a ready made calculation engine through one API. Platforms and software vendors add accurate tax calculation to their product without maintaining a rate database in house. Guest registration and authority connections are available as a separate capability for those who need it.
-
How does Trippz keep tourist tax rates current?
Trippz checks the jurisdictions it covers against official sources and updates rates automatically when a city or country changes them.
-
Which countries and cities does Trippz cover?
Trippz maintains tourist tax data across a wide range of countries and cities. See the full overview in our tourist tax guides.
-
Is Trippz's data and infrastructure secure?
Yes. Trippz is SOC1 Type 2 and SOC2 Type 2 certified and GDPR compliant, so platforms and software vendors can embed tourist tax calculation without adding security or compliance risk of their own.
-
Who uses Trippz for tourist tax?
Trippz provides tourist tax data and calculation to travel platforms and property software across Europe, including Airbnb, Booking.com and Expedia. The same infrastructure that powers stays booked through the biggest platforms in travel is available to any platform or software vendor through the API.
municipality
