Your guest is packing up, you hand over the receipt, and they ask: "what are these extra euros?" Awkward moment, because the money was never yours.
That amount is the climate crisis resilience fee. You collect it from your guest for the Greek State and pay it over to AADE, the tax authority, every month.
Here is how much it is per category and season, who pays it, how you collect it, and the exact wording to send your guests so nothing becomes a surprise at check-out.
Last updated: August 2026 · amounts change by law, check the source. For your own case, ask your accountant.
What the climate resilience fee is
It is a state fee on the stay, introduced by article 30 of law 5073/2023, in force since 1 January 2024.
It replaced the old overnight stay tax. AADE says it plainly: the fee replaces the accommodation tax and is imposed per daily use and per room or apartment (AADE FAQ 2/2026).
Two things follow:
You will also see it as TAKK, its Greek acronym, or as the climate fee. Same thing.
How much it is: amounts by category and season
Today's amounts came in on 1 January 2025 with article 24 of law 5162/2024. Since 14 February 2025 the legal basis is article 44 of law 5177/2025, the Code of Indirect Taxes (Government Gazette Α΄21), which absorbed the fee without changing the amounts. The year splits in two: April to October and November to March.
| Accommodation category | April to October | November to March |
|---|---|---|
| Hotels, 1 and 2 stars | €2.00 | €0.50 |
| Hotels, 3 stars | €5.00 | €1.50 |
| Hotels, 4 stars | €10.00 | €3.00 |
| Hotels, 5 stars | €15.00 | €4.00 |
| Rented furnished rooms and apartments | €2.00 | €0.50 |
| Short-term rental properties | €8.00 | €2.00 |
| Detached houses over 80 sq m in short-term rental | €15.00 | €4.00 |
| Self-catering accommodation · tourist villas | €15.00 | €4.00 |
| Self-catering accommodation · tourist furnished homes under 80 sq m | €8.00 | €2.00 |
| Self-catering accommodation · tourist furnished homes of 80 sq m and over | €15.00 | €4.00 |
Source of the amounts: Government Gazette Α΄198/2024. The amounts are per night and per room or apartment.
One point confuses many hosts. Until 31 December 2024 the periods were March to October and November to February, with lower amounts. From 1 January 2025 March moved into the low period and the amounts went up (same source). A table online with other numbers is probably still on 2024.
Who pays it and who remits it
The fee is payable by the guest. It is not your charge and not your income.
You are liable to collect it and pay it over, as the operator. The obligation covers businesses and also private individuals who have not started a business activity and hold up to two properties (AADE FAQ).
The money passes through your hands without ever belonging to you. Keep it out of your turnover and do not spend it before the declaration.
No fee is imposed on a free stay (AADE FAQ): host someone without payment and you issue nothing.
How you collect it in practice
If a stay spans two months with different amounts, the special document is issued per month, not only on departure (A.1202/2024). A stay from 28 October to 3 November has nights in both periods.
The message you can copy and send
Guests almost never get upset about the amount. They get upset about the surprise, so the whole game is that they learn about it before they arrive, not at check-out with a suitcase in hand. Copy this as it is:
"The price of your stay does not include the climate crisis resilience fee. This is a state fee set by Greek law, not a charge from us. For your accommodation it is €X per night, it is paid here during your stay, and you will receive a separate receipt for it."
Put it in three places: your booking confirmation, your property guidebook, and next to the price on your own website. Three exposures and there is no discussion at the door.
Two words do the work: "state" and "law". Your guest sees straight away that this was not your decision, and following the law needs no apology.
Short-term rentals: what applies to you
The fee applies to short-term rentals as normal, through a platform or directly.
The distance between those two rows is large, so confirm with your accountant which category your property falls into.
It does not concern long-term residential letting, only tourist accommodation and short-term rentals.
If you are setting up now, the fee comes after the AMA, the property registry number: see what is an AMA number.
A fee that does not spoil the mood
In your guidebook the guest reads the fee explained in their own language before they arrive, so check-in holds no surprises for either of you. See how it works.
Frequently asked questions
Can I include the fee in the price?
Yes, it can sit inside the final price the guest sees, as long as the amounts are properly separated (AADE short-term rental FAQ, question 59). What must stay separate is the document: a separate special document is issued for the collection of the fee, and it carries no VAT (AADE FAQ). Show it on its own line and your guest sees what is for the stay and what is for the fee.
What if a guest refuses to pay it?
The fee is payable by the guest, and you are the one liable to collect it and pay it over (AADE FAQ), so a refusal at the door does not lift your obligation. That is why the wording above beats any argument: sent with the booking confirmation and repeated in your guidebook, it almost never comes up. For a case that already went wrong, ask your accountant.
Does it apply to children, or to free stays?
The fee is imposed per daily use and per room or apartment (AADE FAQ), so the number of people, adults or children, does not change the amount. A couple and a family of four in the same room pay the same per night. No fee is imposed on a free stay (same source): host someone without payment and you issue nothing.