Greece Landlord-Tenant Laws: The 2026 Complete Guide

Greece protects residential stability through a mandatory three-year minimum term. Governed primarily by the Greek Civil Code (effective 23 February 1946) and Law 1703/1987 (as amended by Law 2235/1994), recent legislation including Law 5162/2024, Law 5222/2025, and Law 5246/2025 introduces major tax reforms and incentives designed to shift housing supply from the short-term market back to long-term residential leases.

1. The Mandatory Three-Year Rule

For a primary residence (kyria katoikia), the minimum legal duration is three (3) years, regardless of a shorter term stated in the contract, as per Article 2 of Law 1703/1987 (as amended by Law 2235/1994).

• Expansion: A "Duration: 1 Year" clause is automatically extended to 3 years by law.
• Termination: Landlords cannot evict within this term unless there is a severe breach (e.g., non-payment).

2. Digital Compliance (TAXISnet / AADE)

Every lease must be registered electronically on the TAXISnet (AADE) platform within 30 days of signing.

• Acceptance: The tenant must log in and electronically accept the lease declaration for it to be valid.
• Certificates: To register a lease, you MUST have an Energy Performance Certificate (EPC/ΠΕΑ) code.
• Payment Mode: Law 5222/2025 mandates that from 2026, all residential rent payments must be made exclusively via bank transfer to an IBAN registered with the AADE. Cash payments are legally unrecognized and result in the loss of the 5% maintenance tax deduction for landlords.

3. Rent Increases and 2026 Tax Brackets

• Indexation: If no adjustment clause is specified in the contract, the annual rent increase for the mandatory 3-year term is capped by law at 75% of the change in the Consumer Price Index (CPI) as determined by ELSTAT (Law 1703/1987).
• Tax Scale: Income from rentals is taxed independently. Under Law 5246/2025, a new intermediate tax rate of 25% applies to rental income between €12,001 and €24,000. The full scale for 2026 is: 15% for €0–€12,000; 25% for €12,001–€24,000; 35% for €24,001–€36,000; and 45% for income above €36,000.
• Tax Incentive: Law 5162/2024, Article 9, provides a 36-month (3-year) income tax exemption for rental income from properties that were previously declared vacant (Form E2) or used exclusively for short-term rentals for at least three years, provided they are converted to long-term leases of at least three years signed by December 31, 2026.

4. Short-Term Rental Restrictions (2026)

To protect local housing, strict rules apply to districts in Central Athens (D1, D2, D3):

• Moratorium: A freeze on new short-term rental registrations (Airbnb style) is in effect until December 31, 2026.
• Safety Standards: Law 5246/2025 requires all short-term rental units to maintain civil liability insurance, RCD (residual current device) certification, and specific fire safety equipment (smoke detectors, extinguishers).

5. Maintenance Obligations

Landlords handle major structural repairs and the maintenance of shared spaces (elevators, roofs). Tenants handle day-to-day minor repairs. If a property has a significant flaw, the tenant is entitled to a rent reduction or the right to terminate the 3-year term.