‘Climate Resilience Fee’ Rates Increase for Greek Hotels and Short-term Rentals

As of January 1, the new, increased rates for the Climate Resilience Fee – imposed on Greece’s hotel rooms and short-term rentals per night – have come into effect.

Introduced in 2024, the Climate Resilience Fee is an additional daily charge applied to guests of hotels, lodgings (rooms/apartments for rent) and short-term rentals. The revenue generated from the fee is allocated to a dedicated emergency fund for natural disaster preparedness and response. The fee replaces the previous “stayover tax”, which was introduced in 2018 for hotel and lodging guests (rooms/apartments for rent).

The updated fee rates, as outlined in the new tax law passed by the Greek Parliament and confirmed by Deputy Minister of Economy and Finance Christos Dimas, are applicable to short-term rentals, lodgings (rooms/apartments for rent) and hotels, except those located in architectural heritage buildings, as well as youth hostels and campsites. For hotels the fee varies depending on the accommodation category. The fee is applied per night per hotel room/rented room-apartment/villa/short-term rental.

Climate Resilience Fee for April to October

• Hotels:

– 1-2 star hotels: 2 euros per night
– 3-star hotels: 5 euros per night
– 4-star hotels: 10 euros per night
– 5-star hotels: 15 euros per night

• Furnished Rooms for Rent – Apartments:

2 euros per night

• Short-term rentals:

8 euros per night
If the property is a detached house over 80 square meters, a fee of 15 euros applies.

• Self-catering accommodation – Furnished tourist villas:

15 euros per night

• Self-catering accommodation – Furnished holiday homes:

– 8 euros per night for properties under 80 square meters
– 15 euros per night for properties 80 square meters and above

Climate Resilience Fee for November to March

• Hotels:

– 1-2 star hotels: 0.50 euros per night
– 3-star hotels: 1.50 euros per night
– 4-star hotels: 3 euros per night
– 5-star hotels: 4 euros per night

• Furnished Rooms for Rent – Apartments:

0.50 euros per night

• Short-term rentals:

2 euros per night
If the property is a detached house over 80 square meters, a fee of 4 euros applies.

• Self-catering accommodation – Furnished tourist villas:

4 euros per night

• Self-catering accommodation – Furnished holiday homes:

– 2 euros per night for properties under 80 square meters
– 4 euros per night for properties 80 square meters and above

The Climate Resilience Fee is charged to the guest who used the room or apartment, and it is collected upon departure. A special receipt documenting the fee payment is issued by businesses or individuals, which is subsequently paid to Greece’s tax administration via monthly declarations. These declarations must be submitted by the last day of the month following the issuance of each receipt.