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[BUSINESS] · Greece · 35 sources

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Greece rental tax exemption deadline for property owners

Property owners in Greece are facing a deadline to secure a three-year income tax exemption on rental income. The incentive is designed to encourage owners of vacant properties or those currently used for short-term rentals (such as Airbnb) to transition to long-term leases. To qualify, the lease agreement must be signed by December 31, 2026.

There is significant uncertainty regarding whether the government will extend this measure beyond 2026. Final decisions from the economic administration are expected to be made toward the end of the year, alongside the submission of the 2027 Budget to Parliament. This ambiguity creates a dilemma for owners who must decide whether to act immediately to secure the 36-month tax holiday or wait for potential policy updates.

The tax exemption applies to residential properties up to 120 square meters (with potential increases for dependent children) that have been vacant for at least three years or were previously used for short-term rentals. The measure aims to increase the supply of available long-term housing and mitigate rental price pressures.

Entities

AADE · Greek government · IMF · Independent Authority for Public Revenue · International Monetary Fund · Ministry of National Economy and Finance

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