Climate Crisis Resilience Fee (TAKK): What Greek Short-Term Rental Hosts Need to Know

Since January 1, 2024, every short-term rental host in Greece is required to collect a nightly fee from guests called the Climate Crisis Resilience Fee (Τέλος Ανθεκτικότητας στην Κλιματική Κρίση, or TAKK). The fee replaced the older "stayover tax" (introduced in 2018) and was established under Article 30 of Law 5073/2023 (ΦΕK A' 204).

On January 1, 2025, TAKK rates were dramatically increased — by as much as 433% for short-term rentals in peak season — under Law 5162/2024. These 2025 rates remain unchanged through 2026.

The revenue is earmarked for a dedicated national fund for natural disaster preparedness and climate change adaptation, created in response to the devastating wildfires and floods Greece has experienced in recent years.

This guide explains the exact rates, how to collect and declare the fee, the key nuances hosts get wrong, and the ongoing legal challenges that have created uncertainty in parts of the short-term rental sector.

Every accommodation provider in Greece, including:

• Short-term rental hosts (properties listed on Airbnb, Booking.com, Vrbo, or rented directly)
• Hotels (all star categories)
• Furnished rooms and apartments for rent (ενοικιαζόμενα δωμάτια)
• Self-catering tourist villas
• Self-catering furnished holiday homes

If your property has an AMA and you accept paying guests, you must collect TAKK. There are no exemptions based on the number of properties you manage or the number of nights per year you rent.

Three rules apply:

• Per unit, per night — not per person. A couple in a 2-bedroom apartment and a family of four in the same apartment both pay the same nightly fee.
• Collected from the guest — the guest is legally liable for the fee. You collect it on their behalf.
• Collected at departure — TAKK is charged at check-out, not at booking. It is separate from the accommodation price.

The fee is cumulative: a 7-night stay at €8/night means €56 in TAKK.

Rates depend on two factors: property type/size and season. The high season runs from April 1 through October 31, and the low season from November 1 through March 31 (note: Law 5162/2024 shifted the high season start from March to April).

Short-Term Rentals (βραχυχρόνια μίσθωση)

Self-Catering Accommodation

Hotels (for reference)

Exemptions: Hotels housed in classified architectural heritage buildings are exempt. Youth hostels and campsites have their own separate rates.

This is where many hosts get it wrong. Your TAKK rate depends on how your property is legally classified, not just how you think of it:

"Short-term rental" (βραχυχρόνια μίσθωση) — Properties registered through AADE's Short-Term Rental Registry under Article 111 of Law 4446/2016. This is the most common category for Airbnb/Booking.com hosts. Standard rate: €8/night (high season). If your property is a detached house over 80 m², the rate jumps to €15/night.

"Furnished rooms/apartments" (ενοικιαζόμενα δωμάτια) — These are formally licensed accommodations under the tourism law (Law 4276/2014), with an operating license from the regional tourism authority. Rate: €2/night (high season). This is significantly lower, but it requires a formal tourism operating license — most Airbnb hosts do not have one.

"Self-catering villas / holiday homes" — Detached properties operating as tourist rentals. Rate: €15/night for villas and for holiday homes ≥80 m².

The practical impact is significant. If you rent a 90 m² standalone house through Airbnb, you may owe €15/night rather than €8. If you're unsure about your classification, consult your accountant.

To put the increase in perspective:

For a host renting a standard apartment for 180 nights per year during high season, TAKK went from €270/year to €1,440/year — an additional €1,170 in fees that must be collected and remitted.

There is no single mandated method. In practice, hosts use these approaches:

• Cash at check-out — The simplest method, especially for hosts who greet guests in person. Provide a receipt.
• Bank transfer — Some hosts request TAKK via transfer alongside any remaining balance. Keep clear records.
• Built into messaging — Inform guests before arrival that TAKK will be collected at check-out. Many hosts include this in their check-in instructions or house rules on the platform.
• Platform handling — As of 2026, neither Airbnb nor Booking.com automatically collects TAKK on behalf of hosts. You must collect it yourself. Some property management software tools can calculate the amount for you.

Important: You must issue a special receipt (ειδικό στοιχείο — απόδειξη είσπραξης τέλους ανθεκτικότητας) documenting the TAKK collected. This receipt is what you'll reference when submitting your monthly AADE declaration.

TAKK is declared and paid through the myAADE digital portal. Here is the process:

Step 1: Log in to myAADE

Go to myaade.gov.gr and log in with your TAXISnet credentials. If you use an accountant, they can submit on your behalf through the AADE authorization system.

Step 2: Navigate to the TAKK declaration

Follow the path: Applications → Tax Services → Fees & Special Taxes → Climate Crisis Resilience Fee Performance Statement (Δήλωση απόδοσης τέλους ανθεκτικότητας στην κλιματική κρίση).

Step 3: Select the period

Choose the year and the tax period (month) you are submitting for.

Step 4: Select your property category

For most short-term rental hosts, select the third category: "Real estate available through short-term lease" (ακίνητα μέσω βραχυχρόνιας μίσθωσης). This applies to both individuals and business owners.

Step 5: Enter booking data

You will need to enter:

• Total number of daily uses (nights booked) for the period
• Number of free/complimentary uses (these are deducted and not subject to TAKK)
• The system calculates the total fee based on your property category and the season

Step 6: Submit

You can save the declaration temporarily before final submission. Once submitted, you cannot correct it — errors require contacting your local tax office and submitting supporting documentation.

Deadline

Declarations must be submitted by the last day of the month following the month in which the receipts were issued. For example, TAKK collected during July must be declared by August 31.

Payment

The calculated amount is payable to AADE upon submission. Payment methods follow standard AADE procedures.

Non-compliance carries real risk:

• Fines up to €5,000 for failure to submit declarations or submit them late.
• Tax audits — AADE cross-references booking data received from platforms under DAC7 with your declarations. If nights are reported by Airbnb or Booking.com but no TAKK declaration exists, this triggers an automatic flag.
• Compounding liability — uncollected TAKK doesn't disappear. If AADE determines you should have collected €1,440 in TAKK during a year but didn't declare it, you owe the full amount plus penalties and interest.

Since January 2024, platforms have been required to report host booking data to AADE under the DAC7 Directive. This means AADE has independent visibility into how many nights your property was booked — whether or not you declare them.

The short-term rental sector has pushed back against TAKK rates and related fees through multiple channels. Understanding the current legal landscape helps you assess what may change.

The STAMA vs. €600 Business Fee Case

The most prominent legal challenge was brought by the Short-Term Accommodation Managers Association of Greece (STAMA) — but it concerned a different fee, not TAKK itself. In 2024, AADE issued a circular classifying each short-term rental property managed by a legal entity as a separate "business branch," imposing a €600 annual fee per property. STAMA challenged this in the Council of State (Συμβούλιο της Επικρατείας).

In early 2025, the Council of State's Second Chamber (Decision 601/2025 and 602/2025) sided with STAMA, ruling the circular unlawful — primarily because it was never published in the Government Gazette and because equating each rental unit to a business branch was legally flawed. However, the ruling is not yet final: the case has been referred to the Council's plenary session.

What this means for hosts: This case concerns the €600/property business fee for legal entities, not TAKK itself. However, it signals that courts are willing to scrutinize how fees are applied to the STR sector.

PASIDA Constitutional Challenge

The Property Managers Association (PASIDA) has taken a broader stance, arguing that several of the new short-term rental regulations — including the TAKK increases — infringe on property owners' constitutional rights to economic freedom. No court ruling on this challenge has been issued as of April 2026.

Industry Arguments Against TAKK

• Proportionality — The €8/night fee on a short-term rental apartment is the same regardless of rental price. For a €50/night apartment, TAKK represents a 16% surcharge. For a €200/night villa, it's 4%.
• Competitive disadvantage — Furnished rooms for rent (ενοικιαζόμενα) pay only €2/night, while short-term rentals pay €8/night for equivalent properties.
• Per-unit, not per-person — A couple renting a small apartment pays the same TAKK as a group of eight renting the same apartment.
• Guest deterrent — Particularly for longer stays, TAKK adds up. A 14-night stay incurs €112 in fees (or €210 for larger properties), which some hosts report is deterring bookings.

What's Likely to Change?

As of April 2026, no reduction in TAKK rates has been announced or signaled by the government. The rates introduced on January 1, 2025 continue unchanged. Hosts should comply with the current rates while monitoring announcements from the Ministry of Tourism and AADE.

TAKK is just one of several taxes and fees that apply to short-term rental income. Here's how it fits:

TAKK is not deductible against your rental income for income tax purposes — it's a fee you collect on behalf of the state, not revenue you earn. Make sure your accounting separates TAKK collections from accommodation revenue.

Inform guests upfront. The most common source of guest complaints is surprise fees at check-out. Mention TAKK in your listing description, house rules, and check-in instructions. A simple line — "A government climate resilience fee of €8 per night applies and will be collected at check-out" — sets expectations.

Track collections carefully. Keep a simple log: guest name, check-in/check-out dates, number of nights, TAKK rate applied, amount collected, and how it was paid. This is your backup if AADE audits your declarations.

Don't absorb the fee. Some hosts consider absorbing TAKK into their nightly rate to avoid the awkward check-out collection. This is risky: TAKK is legally the guest's obligation, not yours, and you must issue a separate receipt for it. Embedding it in the room rate also complicates your income tax calculations. Keep it separate.

Mind the season boundaries. April 1 is when rates jump from €2 to €8 (or €4 to €15). A guest checking in on March 30 and checking out on April 3 pays the low-season rate for March 30–31 and the high-season rate for April 1–2. Track split-season bookings carefully.

Delegate to your accountant. If you already work with an accountant for your AADE booking declarations, ask them to handle TAKK declarations as well. They can submit through the myAADE authorization system on your behalf.