Hotels – Airbnb: who will pay and how much "green tax"

Additional contributions – “green/ecological” tax is included in the bill being discussed by the Greek government.

According to the document, during From March to October, hospitality businesses will be charged the amount referred to as τέλος ανθεκτικότητας, and for November-February – reduced, according to the tax bill being considered by the authorities.

The provision applies to short-term rental properties and villas (individual houses with an area of ​​more than 80 sq.m.), the tenants of which will pay a maximum amount (10 euros per day).

This provision of the bill partially satisfied the requests of hoteliers, although their request for the introduction of a fee for all enterprises involved in the tourism chain, still remained “unanswered.” As follows from the bill, winter tourism facilities will also be subject to a reduced fee.

As stated in article 53 of Law 4389/2016 (A’94) on residence tax, it is being replaced by a new one that would charge a fee to combat the climate crisis. A fee of up to ten euros per day applies to all villas, as it is stated that “if the short-term rental property is detached houses with an area of ​​more than eighty square meters, the fee is ten (10) euros.”

The bill states, among other things: A green tax fee (stands for “climate change green tax”) is charged for daily use of a room or apartment between March and October:

For hotels:

• 1-2 stars – 1.50 euros,
• 3 stars – 3.00 euros,
• 4 stars – 7.00 euros,
• 5 stars – 10.00 euros.

For rented furnished room apartments the fee is €1.50, the same as for short-term rental properties.

If the short-term rental properties are private houses over 80 sq.m., a fee of ten euros will be charged. For self-catering accommodation in tourist furnished mansions (villas), it is set at ten euros. During from November to February the tax amount is determined as follows:

For hotels:

• 1-2 stars – 0.50 euros,
• 3 stars – 1.50 euros,
• 4 stars – 3.00 euros,
• 5 stars – 4.00 euros.

For rented furnished room-apartments the amount is set at fifty cents, as is the case for short-term rental properties. If the short-term rental property is a single-family home (more than eighty square meters), the green tax is 4 euros. When staying in tourist furnished mansions and villas with their own kitchen, the fee is also four euros.

It is also noted that τέλος ανθεκτικότητας payment feewho used the room or apartment. The tax is collected after his stay in the housing and before leaving it, with the issuance of a special check. The collection of “green tax” payments is carried out by landlord companies (hoteliers) and is submitted by them to the tax office with monthly reports.

Returns must be submitted by the last day of the month following the month in which each special check is issued as evidence of collection. Special check ματική κρίση) is not subject to VAT. The specified fee is also not charged in the case of free provision of accommodation services.

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