The Finance Ministry on Thursday issued details on how the stayover tax is applied and who will have to pay it.
The tax, which was introduced in January, is a new levy that undermines the competitiveness of Greek tourism, which has been the driving force behind the country’s moderate growth in recent quarters.
The levy is imposed on the daily use of rooms or apartments at tourism accommodation units as follows: At one- and two-star hotels and at furnished apartments that are leased out to tourists the charge is 0.50 euros per night; at three-star hotels the charge comes to 1.50 euros/night; at four-star units it is 3 euros/night; and at five-star hotels 4 euros/night. The hotels should pay it directly to the state.
Notably, in cases where guests can stay for just a few hours, the levy should be paid in full, and if a room is used by two guests in the same 24-hour period, they will both have to pay the tax in full. In case of a late checkout, there is no increase in the stayover tax due.
The tax also applies to short-term rentals arranged through online platforms such as Airbnb and HomeAway, but only if guests are provided with services beyond bed linen. Property owners must fill in and submit forms for the payment of the tax, just like hoteliers.