A Greek rental agreement — must be registered with AADE via Taxis within 30 days of signing; residential tenancies carry a mandatory 3-year minimum term under Greek law.
A misthotirio (μισθωτήριο) is a Greek rental contract — the binding agreement between landlord (εκμισθωτής) and tenant (μισθωτής). Greek rental law distinguishes residential leases (μίσθωση κατοικίας) from commercial leases (εμπορική μίσθωση), which are governed by different legal frameworks. For residential tenancies, the main governing law is Law 1703/1987 as subsequently modified.
Residential tenancies in Greece have a statutory minimum term of 3 years — even if the parties agree a shorter term, the tenant is legally entitled to remain for 3 years. This mandatory protection cannot be contracted out of. The landlord cannot end the tenancy during the 3-year period except for specific legal grounds (serious breach by the tenant, or the landlord requires the property for personal occupation). At the end of the 3-year term, either party may give notice to end.
All Greek rental contracts must be submitted to AADE via the Taxis/myAADE portal within 30 days of signing. This registration records rental income for Greek tax purposes. Rental income is subject to Greek income tax at progressive rates: 15% on income up to €12,000; 35% on €12,001–€35,000; 45% above €35,000. The registration also provides the tenant with official proof of tenancy needed for address registration at KEP and public services.
Short-term holiday rentals (βραχυχρόνια μίσθωση) via Airbnb and Booking.com require separate registration with the MHTE (Tourist Accommodation Registry) and AADE. Income from short-term rentals is taxed at the same progressive rates as standard rental income below certain thresholds. Operating multiple short-term rental properties above certain thresholds can trigger classification as a business activity with different tax treatment.
The security deposit (εγγύηση) for Greek residential tenancies is typically 1–2 months' rent, payable on signing. It must be returned after the tenancy ends minus legitimate deductions for damage beyond normal wear and tear. Greek law does not prescribe a specific return deadline — market practice is 15–30 days after the property is vacated.
Only through court proceedings for serious breach (sustained non-payment of rent) or in limited other circumstances. Greek courts are generally slow — eviction proceedings can take 12–24 months or more. The 3-year minimum term provides very strong tenant protection in practice.
Progressive income tax: 15% on the first €12,000, 35% on €12,001–€35,000, 45% above €35,000 of annual rental income. Declared in the annual Greek income tax return (E1 form) alongside other income.
Not legally required for standard residential tenancies. However, for long-term leases, commercial leases, or if unfamiliar with Greek tenancy law, legal review is advisable. At minimum, ensure the contract will be registered with AADE as required and that the 3-year minimum term is acknowledged.
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