Greece has introduced a new business tax targeting legal entities managing multiple Airbnb properties, with charges of up to €600 per additional property listed on short-term rental platforms. Under the regulation, part of the draft law “National Customs Code and Other Provisions” currently under public consultation, each property beyond the first two is treated as a separate business branch, incurring an individual business tax.
This measure significantly raises operating costs for owners and managers with multiple short-term rental properties, as each additional listing is classified as an autonomous professional establishment subject to the tax.
Exemptions in the New Airbnb Regulation
The regulation includes exemptions for:
- Properties rented for up to 30 days annually
- Spaces on different floors of the same building
- Traditional tourist accommodations with unified operating licenses
While these exemptions narrow the regulation’s scope, they do not alter its broader aim of tightening taxation in the short-term rental sector.
Airbnb Market in Central Athens “Changing Hands”
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