Renting Out an Apartment in Athens Long Term: A Guide for Owners Abroad

You can rent out an apartment in Athens long term while living abroad, but Greece expects three things from you: a Greek tax number, an online lease declaration to the tax authority (AADE) within about a month of each new lease, and a yearly tax return on the rent. Rental income is taxed at 15% on the first €12,000 a year, with higher rates above that. This guide walks through each step.

Why owners choose long-term renting

Long-term leases are simpler to run than short stays. There is no guest-by-guest reporting, no monthly tourist fee and no short-term rental registry. In central Athens they are also often the only option, because new short-term rental registrations are frozen in the 1st, 2nd and 3rd municipal districts until 31 December 2026. See our guide to short-term rental rules in Athens.

Step 1: Have a Greek tax number

You need a Greek tax number (AFM) to own property and to declare a lease. If you bought the property, you already have one. If not, AADE lets people abroad apply online and confirm their identity by video call. Our guide on buying property in Athens as a foreigner explains how.

Step 2: Declare the lease to AADE

Every lease must be declared online through AADE's rental information return application. According to AADE:

• The declaration is due by the end of the month after the lease starts, or after any change to it.
• The same application is used to submit, view and accept lease declarations.
• You will need:
  • the tax numbers of the landlord and the tenant
  • the date of the agreement and the total monthly rent
  • the property's ID
  • the electricity supply number
  • the energy performance certificate, where one is required

Example: a lease that starts on 10 March must be declared by 30 April.

Step 3: Understand how the rent is taxed

Greece taxes rental income from property located in Greece, even when the owner lives abroad. AADE's guide for non-residents states that income from Greek property counts as Greek-source income.

For individuals, Law 5246/2025 changed the tax scale for income from immovable property. A new 25% band was added, and the scale now applies to rent earned from 1 January 2026:

For rent earned up to the end of 2025, the old scale still applies: 15% up to €12,000, 35% up to €35,000 and 45% above.

What this means in practice: each rate applies only to the part of the income inside its band. An owner with €10,000 of yearly rent pays 15% on all of it, or €1,500. An owner with €20,000 of rent in 2026 pays 15% on the first €12,000 (€1,800) and 25% on the next €8,000 (€2,000), a total of €3,800 before any deductions. Under the old scale the same rent would have cost €4,600, so the change saves this owner €800 a year.

Rent paid through a bank

Greek press reports that from 1 January 2026, rent must be paid into a bank account the landlord has registered with AADE, and that cash payments are no longer recognised. Landlords who still take cash are reported to lose a 5% deduction for repairs and depreciation. Confirm the exact rules with your accountant before you sign a new lease.

Step 4: Check your double tax treaty

If you live in a country that has a double tax treaty with Greece, the treaty decides how the income is taxed between the two countries. AADE says that to use the treaty you must present a tax residence certificate from your home country. Ask your accountant at home and in Greece how the treaty applies to you, so that you are not taxed twice on the same rent.

Step 5: Keep up with yearly property filings

Owning property in Greece also brings yearly filings, whether or not it is rented. According to AADE:

• Owners who live abroad, like owners in Greece, must file a real estate statement called E9 when they acquire property, by 31 March of the following year.
• The annual property tax, ENFIA, is calculated each year on the properties you own on 1 January.
• ENFIA can be paid in up to 10 equal monthly instalments, each at least €10.

For every tax in one place, see our overview of Greek property taxes for foreign owners.

Frequently asked questions

Can I manage a lease in Athens without visiting Greece?

Yes. The lease declaration is filed online through AADE's application. Many owners abroad also use a property manager or an accountant to handle tenants, declarations and tax returns.

Do I need a tax representative in Greece?

AADE allows a tax representative or another authorised person to act for you, for example when you apply for a tax number. Whether you need one depends on your situation. Ask a Greek accountant.

What happens if I miss the lease declaration deadline?

Ask your accountant to file it as soon as possible and to check whether any penalty applies.

Your checklist

• Have a Greek tax number (AFM) and online access to AADE
• Get or confirm the property's energy performance certificate
• Sign the lease with the tenant, with rent paid by bank transfer
• Declare the lease online by the end of the following month
• Make sure the declaration is accepted in AADE's application
• Get a tax residence certificate if you rely on a double tax treaty
• File the yearly Greek tax return on the rental income
• File the E9 statement and pay ENFIA each year

Looking for a property to rent out?

MLG Greece has worked in Athens real estate since 2017. See our current projects, including Solonos 105, new boutique apartments between Kolonaki and Exarchia, or contact us to book a viewing.

This guide is general information, not legal or tax advice. Tax rules change. Confirm your position with a licensed Greek accountant before you rent out a property.