From January 1, 2026, rental payments – only through banks: changes in taxation

WITH January 1, 2026 Payment of rental payments will be made exclusively through the banking system. Each payment made outside the banking system will lead to losses for both tenants and real estate owners.

Mandatory payment through the bank is enshrined in Article 210 (“Payment of rental payments through the bank account”) of Law 5222/2025 (“Customs Code and other provisions”, FEK 134 α ‘/28-7-2025) of the Ministry of Finance. The new norm now also applies to rental relations in the residential sector.

What are the tenants and owners lose

If the rental is not paid through the bank:

• Tenant loses the right to receive housing benefits and return the November rent.
• Owner loses a legal discount of 5% for rental income, which takes into account losses and depreciation of real estate.

According to the Association of Real Estate Owners (πομιδα):

“The owners will be punished by the deprivation of the legal right to a discount only because some tenants, mainly those who are not interested in receiving the November benefits, will refuse to pay rent through the banking system.”

Changes in lease taxation

Along with the new rental payment procedure, the Government Economic Department presented a set of additional measures in the field of taxation:

1. From November 2025 and annually the amount of one monthly rent for the main and student housing will be returned. The measure will cover 80% of tenants taking into account the criteria of income and property status. The annual cost of the program is estimated at 230 million euros.
2. The exemption from an income tax for a period of three years for empty apartments, which have not been used for at least three years and will be submitted to long -term lease before the end of 2026, is extended. Budget load: 13 million euros in 2026 and 22 million euros in 2027.
3. Until the end of 2026, VAT freezing for new buildings is extended in order to increase the volume of affordable housing. The annual budget expenditures will amount to 18 million euros.
4. The effect of the tax benefit of the cost of renovation of buildings for 2025 and 2026 is extended. Evaluation budget load: 5 million euros per year.
5. There is a restriction on new short -term rental in three municipal areas of Athens until the end of 2026.
6. Social scheme “Earth in exchange for apartments”: State real estate will be used according to the model when private investors are building residential complexes, and some of the apartments are transferred to the state. These apartments are intended for social housing of vulnerable groups of the population with the possibility of subsequent redemption.
7. Since 2026 tax Ενφια On the main residential buildings in settlements with a population of up to 1,500 inhabitants decrease by 50%. Since 2027, it will be completely canceled. The purpose of the measure is to support living in small settlements and stimulating decentralization, which is directly related to the solution of the housing problem.
8. Since 2026, an intermediate tax rate of 25% for rental income in the range from 12,000 to 24,000 euros has been introduced. Currently, the rate is 15% to 12,000 euros and 35% per income of more than 12,000 euros. A new measure will affect about 161,587 real estate owners. It is expected that it will contribute to tax discipline and restraint of rental prices. The annual budget load will be 90 million euros, starting in 2027.

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