VAT imposed on renters of three or more properties 2024; hike in ‘stayover tax’
Greece is to automatically apply VAT on sharing economy home renting where the provider offers three or more properties. The VAT rate on accommodation in Greece is currently 13%.
This is aimed at levelling up the market for hotels which face intense competition from home-sharing platforms such as Airbnb. It is not clear yet whether the accommodation fee, which will be paid by renters, will be paid per person, per day or per booking.
In addition to the new VAT liabilities for short-term accommodation rentals, there is a tripling of the hotel taxes. The stayover tax is a sliding scale, depending on star rating of the accommodation, charged on a per-night basis.
The new taxes are to contribute to a climate change fund dedicated to assist Greeks affected by Storm Daniel floods in Thessaly.
See our Greek VAT country guide for more details.