Real estate: Rules, sources and check dates
Rules for rents, short-term rentals, ENFIA, property transfers and agent commissions: each rule with its article, official source and check date.
No rule has been verified by a human yet. The status stays "unverified" until it is checked against the official source.
Unverified rules in this version: 27
round-35-transport-property-rural
Travel, property, electricity claims and rural work
Sources and scope for buses, roaming, plot cleaning, appliances and agricultural machinery.
Status: unverifiedLast checked: v2026-10-27
Rule
r35-bus
Bus and coach passenger rights
Delay-based reimbursement/rerouting requires more than 120 minutes, not exactly 120. Terminal assistance has a separate threshold above 90 minutes. Reimbursement and rerouting are alternatives. The refund is the eligible fare portion you entered. Extra 50% is shown only for confirmed failure to offer the required choice in the terminal branch. A bus stop and a terminal have different rules. This worksheet does not automatically award terminal assistance or the extra 50% at a stop. Check article 19(4) and the circumstances.
SourceLast checked:
r35-roaming
Roaming scope and non-terrestrial networks
The scope snapshot covers Greek SIMs and travel in 2026. Confirm other dates, unknown networks or another SIM country. Special territories require a separate check. Ship/aircraft satellite or non-terrestrial networks are outside roam-like-at-home, even with a European destination. Costs below use only your confirmed quotes.
SourceLast checked:
r35-plot
Plot-cleaning declaration: scope and tasks
The 22 June extension applies only to 2026 and has expired. Confirm the framework/deadlines for another year. Mitos describes an ordinary 1 April–15 June window; this is not confirmation of next year’s dates. Legal role, settlement boundaries and forest-law status need confirmation with the municipality/competent authority. Ordinary farmland or a map pin alone cannot determine liability.
SourceLast checked:
r35-deddie
Damaged-appliance compensation procedure
The €600 ceiling belongs to a specific accidental low-voltage neutral-failure procedure assessed by DEDDIE. It is not a universal blackout payment or guaranteed reimbursement of quotes. Indicative count of 20 working days from the following day, using Mon–Fri and the sourced 2026 closure calendar. Confirm local closures or a different counting convention with DEDDIE; do not wait until the last day.
SourceLast checked:
r35-licence
Agricultural-machine driver and operator procedure
For renewal or loss use the complete official fee confirmed by the region, not copied first-issue fees. Mitos describes validity of 15 years or up to age 65. This worksheet does not issue a new expiry date; confirm the act and exact date with the region.
SourceLast checked:
r35-farm
Land-worker vouchers: withholding
The 10% redemption withholding is not final annual reconciliation; extra contributions may arise. Redemption cash is not final annual net income and insured days are not calculated.
SourceLast checked:
Sources
- Bus and coach passenger rightsEuropean Commission
- Regulation 181/2011: articles 19–23 and 27EUR-Lex
- Road passenger rights: enforcement directoryEuropean Commission
- Roaming scope and non-terrestrial networksEuropean Commission
- Moldova and Ukraine from 1 January 2026Council of the EU
- International roaming FAQsEETT
- Plot-cleaning declaration: scope and tasksMitos / Ministry of Climate Crisis and Civil Protection
- Cleaning and declaration extension through 22 June 2026Ministry of Climate Crisis and Civil Protection
- Damaged-appliance compensation procedureDEDDIE
- 2026 closure calendarBank of Greece
- Agricultural-machine driver and operator procedureMitos / Ministry of Rural Development
- Separate agricultural-machine registration servicegov.gr
- Land-worker vouchers: withholdinge-EFKA
- Land-worker contributions and annual reconciliationMinistry of Labour
Known conflicts
No conflicts have been recorded for this rule set.
enfia
ENFIA and short-term rental
ENFIA is an annual property tax and is not deductible from rental income. It does count as a real cost when calculating net return.
Status: unverifiedLast checked: v1.0.0
Rule
enfia-not-deductible
ν. 4172/2013, άρθρο 39 παρ. 3
The list of deductible expenses in Article 39(3) does not include ENFIA. For natural persons taxed on the property scale, the only allowance is the 5% of paragraph 3(a). ENFIA does not reduce taxable income.
SourceLast checked:
enfia-separate-annual-tax
ν. 4223/2013 (ΕΝΦΙΑ), όπως ισχύει
ENFIA is assessed by AADE from the E9 property data and is charged annually regardless of whether the property is let. This calculator does not compute ENFIA: it takes the amount you pay as an input.
SourceLast checked:
Sources
- E9 declaration / ENFIAΑΑΔΕ / AADE
- Law 4172/2013, Article 39(3) — Deductible expensesTaxheaven (κείμενο νόμου)
Known conflicts
No conflicts have been recorded for this rule set.
tourist-fee
Climate crisis resilience fee (overnight stay fee)
A per-night, per-property fee with a high season from April to October and a low season from November to March. It is borne by the guest and remitted by the host through a monthly return.
Status: unverifiedLast checked: v1.0.0
Rule
art53-1a-high-season
ν. 4389/2016, άρθρο 53 παρ. 1Α περ. γ', όπως τροποποιήθηκε με το άρθρο 24 ν. 5162/2024
For properties let through short-term rental, the fee is €8 per night per property from April to October. If the property is a detached house over 80 m², the fee is €15.
SourceLast checked:
art53-1b-low-season
ν. 4389/2016, άρθρο 53 παρ. 1Β περ. γ'
From November to March, the fee for a short-term rental is €2 per night per property, or €4 for a detached house over 80 m².
SourceLast checked:
art53-2-guest-borne
ν. 4389/2016, άρθρο 53 παρ. 2
The fee is borne by the guest, collected with a dedicated receipt and paid to the tax authority through a monthly return by the last day of the following month. It is not subject to VAT.
SourceLast checked:
Sources
- Law 5162/2024, Article 24 — Amendment of Article 53 of Law 4389/2016Taxheaven (κείμενο νόμου)
- Climate crisis resilience fee returnΑΑΔΕ / AADE
- Resilience fee: the new amounts for hotels and short-term rentalsΝαυτεμπορική
- The new resilience fee amounts for hotels and short-term rentals (16 Sep 2024)TaxheavenThe €10 amount appears here for 4-star hotels, not for short-term rentals.
Known conflicts
The high-season fee for a short-term rental appears as €8 or €10 per night.
high-season-8-vs-10
Value: 8 €taxheaven.gr
Article 53(1A)(c): €8 for short-term rental, €15 for a detached house over 80 m². Also confirmed by Naftemporiki's summary.
Value: 10 €taxheaven.gr
The €10 figure is the 4-star hotel rate in the same schedule and is repeated by secondary guides for short-term rentals. No primary source applies it to short-term rentals.
Choice: 10 €
€10 is used so the estimate does not understate the amount. The statutory €8 is shown in the result note.
str-penalty
Penalties for a short-term rental without an AMA number
The penalties of Article 111 of Law 4446/2016 for not registering in the Short-Term Rental Property Registry and for letting in an area where new registrations are suspended.
Status: unverifiedLast checked: v1.0.0
Rule
art111-2-registration
ν. 4446/2016, άρθρο 111 παρ. 2 περ. α' και β'
The property manager must be registered in AADE's Short-Term Rental Property Registry and the registration number (AMA) must accompany the listing in a visible place on every platform and promotional medium. Registration is per property.
SourceLast checked:
art111-5a-no-registration
ν. 4446/2016, άρθρο 111 παρ. 5 περ. α'
Failure to meet the paragraph 2 conditions carries a separate administrative fine per year equal to 50% of the gross revenue of the tax year in which the breach occurred, with a minimum of €5,000. The manager must comply within 15 calendar days of the finding. If a new breach is found within one year of the penalty decision, the fine is doubled.
SourceLast checked:
art111-2a-athens-freeze
ν. 4446/2016, άρθρο 111 παρ. 2Α
From 1 January 2025 to 31 December 2025, first-time registration in the registry is not allowed for properties in the 1st, 2nd and 3rd municipal districts of the Municipality of Athens. Letting such a property short-term carries a fine of 50% of the income earned from 1 January 2025 until the audit, with a minimum of €20,000. On a further breach within the same tax year, the fine is the rent collected since the previous audit, with a minimum of €40,000. The suspension may be extended by joint ministerial decision.
SourceLast checked:
art111-2b-thessaloniki-freeze
ν. 4446/2016, άρθρο 111 παρ. 2Β
From 1 July 2026 to 31 December 2026, first-time registration is not allowed for properties in the A municipal community of the Municipality of Thessaloniki, with the same penalty structure: 50% of income with a €20,000 minimum, and €40,000 on a further breach within the same tax year.
SourceLast checked:
art111-5b-declaration
ν. 4446/2016, άρθρο 111 παρ. 5 περ. β' και γ'
Failing to file, or filing an inaccurate, short-term stay declaration carries a fine of twice the rent shown on the platform at the time of the audit. A late declaration carries a €100 fine. Neither is calculated here.
SourceLast checked:
Sources
- Law 4446/2016, Article 111 — Short-term rental rulesTaxheaven (κείμενο νόμου)
- Short-Term Rental — Registry and declarationsΑΑΔΕ / AADE
- Short-Term Rental (English version)ΑΑΔΕ / AADE
Known conflicts
The non-registration penalty is described in some material as a flat €5,000 and in others as 50% of gross revenue with a €5,000 minimum.
flat-5000-vs-percentage
Value: 5,000 €aade.gr
An older, simplified description of the sanction, without the percentage.
Value: 50.00%taxheaven.gr
Article 111(5)(a): 50% of gross revenue, with a €5,000 minimum.
Choice: 50.00%
The calculator applies 50% of income and the €5,000 minimum, i.e. whichever amount is larger.
The Athens suspension on new registrations is stated in the statute to 31 December 2025, while an extension to 31 December 2026 is permitted.
athens-freeze-2026
Value: 31 December 2025taxheaven.gr
What Article 111(2A) expressly provides.
Value: 31 December 2026taxheaven.gr
Possible extension by joint ministerial decision; not confirmed as issued.
Choice: needs-manual-check
For a year outside the periods recorded in the data, the calculation does not guess: it returns "needs manual check" and links to the official sources.
notary-fees-2026
Notary fee
A progressive estimate for value-based deeds, plus VAT and pages.
Status: unverifiedLast checked: v2026-10-24
Rule
progressive-notary-fee
ΚΥΑ 111376/2012, άρθρα 1–2, όπως τροποποιήθηκε από ΚΥΑ 72386/2015
For deeds with a monetary value, the tariff sets a €20 fixed fee and a progressive proportional fee. The first band up to €120,000 is 0.80%; later bands decrease to 0.10% above €20,000,000. Additional sheets cost €5 and copy pages €4 each.
SourceLast checked:
Sources
- Notary fee legislationΥπουργείο Εθνικής Οικονομίας και ΟικονομικώνReferences Joint Ministerial Decision 111376/2012 and its amendment by Decision 72386/2015.
- Law 4336/2015 — reduced proportional fee through €120,000Υπουργείο Δικαιοσύνης
Known conflicts
No conflicts have been recorded for this rule set.
gift-tax
Parental gift and gift tax
The €800,000 allowance for parental gifts and gifts in category A, the 10% rate above it, and the scales for siblings and other relatives.
Status: unverifiedLast checked: v0.1.0
Rule
GT-01
Law 5219/2025, article 98 (formerly Law 2961/2001, article 44)
Category A (parent to child, grandparent to grandchild, spouses or civil partners) has an €800,000 allowance for each donor–recipient pair. It is cumulative and used once, not every year.
SourceLast checked:
GT-02
Law 5219/2025, article 98; AADE circular E.2077/2022
The category A allowance applies to real estate, shares and other assets, and to money only when the transfer is made through a financial institution. Money without a bank transfer is taxed at 10% from the first euro.
SourceLast checked:
GT-03
Law 5219/2025, article 98
The amount above the category A allowance is taxed at 10%.
SourceLast checked:
GT-04
Law 5219/2025, article 79
Gifts of assets in categories B and C use the progressive scales of article 79. Cash gifts in categories B and C are taxed at a flat 20% and 40% respectively, with no allowance.
SourceLast checked:
GT-05
Law 5219/2025, articles 78–79
The category depends on kinship. A grandchild receiving from a grandparent is category A; a grandparent receiving from a grandchild is category B. Siblings, nieces/nephews and in-laws are category B; other relatives or unrelated recipients are category C.
SourceLast checked:
Sources
- Article 98: gift and parental-gift taxTaxheaven (Law 5219/2025)
- Article 79: inheritance tax scalesTaxheaven (Law 5219/2025)
- Article 78: kinship categoriesTaxheaven (Law 5219/2025)
- Circular E.2077/2022 on the €800,000 allowanceAADE
- Greece: other taxesPwC
Known conflicts
No conflicts have been recorded for this rule set.
airbnb-host-fee
Airbnb host fee
Compare Airbnb's host-only fee with the previous model.
Status: unverifiedLast checked: v2026-10-24
Rule
airbnb-host-only-fee
Airbnb service fee update, 13 October 2026
The single 15.5% fee is deducted from the host payout and applies to the nightly rate plus optional charges such as cleaning or extra guests. Market and account exceptions may differ.
SourceLast checked:
Sources
- Simplifying Airbnb service feesAirbnbAirbnb states a single 15.5% host fee; hosts using management software who had not switched earlier moved on 13 October 2026.
- Calculating your payoutAirbnb Help Center
Known conflicts
No conflicts have been recorded for this rule set.
booking-host-fee
Booking.com host fee and VAT
Estimate commission, VAT and net payout for a booking.
Status: unverifiedLast checked: v2026-10-24
Rule
booking-vat-start
Reported partner notice; effective date reported as 1 December 2026
The reported change adds 24% Greek VAT to commission and the payment service fee for private hosts without a valid VAT number verifiable in VIES. This comes from trade reports of a partner notice and should be confirmed in the extranet.
SourceLast checked:
booking-vies-deadline
Reported deadline: 31 October 2026
Trade reporting says affected hosts were asked to register a valid VAT number by 31 October 2026.
SourceLast checked:
Sources
- 24% VAT on Booking.com commissions for private hostsBnB NewsTrade-press report of a partner notice; no public official Booking.com announcement was found. Check your extranet and invoice.
- Booking.com Partner TermsBooking.com
- Value Added Tax (VAT) guideMinistry of Economy and Finance
Known conflicts
No conflicts have been recorded for this rule set.
real-estate-agent-fee
Real-estate agent commission
Estimate the fee you agreed for a sale or rental.
Status: unverifiedLast checked: v2026-10-24
Rule
agent-fee-negotiated
Law 4072/2012, Article 200
The brokerage fee is freely agreed in writing by the parties. There is no statutory minimum or maximum percentage.
SourceLast checked:
Sources
- Law 4072/2012, Article 200 — Real-estate agent feeΕθνικό Τυπογραφείο / National Printing OfficeThe fee is freely set by written agreement; no statutory minimum or maximum percentage is prescribed.
- Real-estate agentsΕθνικό Μητρώο Διοικητικών Διαδικασιών Μίτος
- Value Added Tax (VAT) guideMinistry of Economy and Finance
Known conflicts
No conflicts have been recorded for this rule set.
property-management-fee
Property-management fee comparison
Compare property-management quotes alongside platform fees and other costs.
Status: unverifiedLast checked: v2026-10-24
Rule
management-fee-market
Market observations; not a statutory rate
Published market estimates often report 20–25% for full short-term-rental management, with a wider 15–30% range. Long-term rental management is reported around 8–12%. Included services vary.
SourceLast checked:
Sources
- Airbnb management costs in GreeceCrucial Hospitality
- What property managers chargeSurge
Known conflicts
No conflicts have been recorded for this rule set.