‘Stayover Tax’ Charged to Short-day Hotel Stays in Greece

Greece’s Independent Authority for Public Revenue (AADE) on Thursday released details on how exactly the “stayover tax” will be applied and which accommodation units will have to charge it to hotel guests.

The “stayover tax” has been in force since January 1 and imposed on hotel guests for the daily use of rooms in hotels or lodgings (rooms/apartments to let).

According to AADE’s new directive, hotels offering short-day stay (booked for half of the day) will also be required to charge customers the 50-cent levy in full.

Customers staying at an Airbnb-style unit that offers additional hospitality services on the side will also be charged the levy.

With this in mind, customers seeking accommodation in hotels or furnished rooms/apartments in Greece will be charged per day as follows:

• 1- 2-star hotels: 50 cents
• 3-star hotels: 1.50 euros
• 4-star hotels: 3.00 euros
• 5-star hotels: 4,00 euros
• Half-day hotel stays/Apartments/Furnished rooms/Rentals via online platforms (Airbnb) offering hotel services including cleaning, change of sheets and breakfast: 50 cents per night.

Customers will receive a receipt of payment on check-out.

The stayover tax is imposed by hospitality enterprises upon the guests’ departure through a special tax form, which is submitted to the tax administration via monthly declarations. Hosts of short-term property rentals must also submit forms for the payment of the tax.

The AADE directive stresses that late-check out by only a few hours will not be charged extra. The stayover tax will not be charged at all in case of a cancellation of reservation of a room/flat.