By virtue of Joint Ministerial Decision no Α.1217/29.12.2023 (Government Gazette B'7535/31.12.2023), a climate crisis resilience fee has replaced the existing accommodation tax currently applicable (originally introduced per article 53 of L. 4389/2016, with respect to hotels, short-term rentals, and similar accommodations).
The climate crisis resilience fee amount:
• varies by season (i.e., March to October, November to February) and accommodation category (i.e., hotels, rented furnished rooms - apartments, properties available through short-term rentals, self-catering accommodation, tourist furnished mansions);
•is applied per day and per room or apartment;
•is borne by the resident (hotel/apartment guest) who used the room or apartment and is imposed after the resident’s stay and before their departure from the room or apartment, by virtue of the issuance of a “special document – proof of collection of climate crisis resilience fee” (the specifics of the document should include the information outlined in the declaration form template annexed to Decision Α.1217/2023);
•is charged in full even in case of a half-stay.
•it is payable to Tax Authorities by means of monthly declarations.
By way of statutory exception, no climate crisis resilience fee is payable in case of provision of free accommodation services.
