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Real estate
If the home was declared empty or only short-let, the rent of a three-year lease can stay tax-free. Check the conditions and the tax you save.
The contract moved to 31 Dec 2027 with the ΔΕΘ bill.
First: the home was declared empty on Ε2 for the three previous years, or was short-let only in the previous year.
Second: the area is covered up to 120 m², plus 20 m² for each child of the tenant beyond the second.
Third: the lease runs at least three years and the home becomes the main residence. The is lost retroactively if the home returns to short-term letting.
A 95 m² home, €7,200 annual , declared empty since 2023, a three-year lease and two children of the tenant: covered (120 m² limit), rent tax €1,080 a year, so the three years save €3,240.
Three years of tax. With €7,200 annual rent at the 15% band, the benefit is about €3,240 over three years.
The is clawed back retroactively. Short-term letting cancels the benefit.
Yes, provided it was declared empty on Ε2 for the three previous years.
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| Figure | Origin | Checked |
|---|---|---|
| Area95 | Your input | 30 October 2026 |
| Area covered120 m² + 20 m²/παιδί | Official rule | 30 October 2026 |
| Rent tax a year15% / 35% / 45% | Official rule | 30 October 2026 |
Next step: For the rent tax and the net amount, see the landlord calculation. Open the tool
The exemption is lost retroactively if the home returns to short-term letting. The contract deadline is 31 Dec 2027, based on the ΔΕΘ bill. (2027-12-31)
Tax you save
€3,240.00