From January 1, 2024, Greece introduced changes to the law on sojourn taxes, renaming them the Environmental Tax or Climate Crisis Management Tax. This decision comes in response to the increasing frequency of natural disasters affecting the country, including fires, floods and other extreme weather events, with the aim of providing resources for the prevention and management of these crises.

What is an environmental tax?

The environmental tax is a fee paid by guests of accommodation facilities in Greece, and the funds raised through this tax are intended to finance environmental protection projects. The aim is to further strengthen efforts to combat climate change and improve measures to conserve natural resources.

The change in the name and purpose of this tax underlines the importance of sustainable development in the tourism sector and contributes to global efforts to address environmental challenges.

How is the environmental tax charged?

Environmental tax is charged to all users of the accommodation upon arrival, directly to the owner of the accommodation or receptionist. They are required to issue an invoice to the guest as proof of payment of the tax. Billing is made per room or apartment, not per person, and refers to the total number of nights.

It is important to note that VAT is not charged on the amount of the environmental tax.

The amount of the environmental tax by category of accommodation

The amount of the tax varies depending on the type and category of accommodation:

  • Apartments and studios:
    • €1.50 per apartment, per night.
  • Hotels:
    • 1-2 stars: from €1.50 to €2 per room, per night.
    • 3 stars: from €3 to €5 per room, per night.
    • 4 stars: from 7 € to 10 € per room, per night.
    • 5 stars: from €10 to €15 per room, per night.
  • Detached houses over 80 m²:
    • 10 € per night.

Why is the environmental tax important?

  1. Financing of environmental projects
    • The money raised through the environmental tax is invested in projects aimed at nature conservation, restoration of endangered areas and prevention of natural disasters.
  2. Responsibility towards the future
    • As a tourist destination, Greece recognizes its responsibility to protect natural resources and ensure their survival for future generations.
  3. Attracting eco-conscious tourists
    • An increasing number of tourists are looking for accommodation that adheres to the principles of sustainability. Transparent collection of environmental taxes can increase the attractiveness of your accommodation with environmentally conscious guests.
  4. Supporting local communities
    • In addition to nature protection, this tax contributes to the development of local communities through the financing of projects for the restoration and improvement of tourist destinations.
  5. Compliance with legal obligations
    • Compliance with the legal regulations on the collection of environmental taxes protects you from possible penalties and enables uninterrupted business.

How to properly collect the environmental tax?

To properly integrate the environmental tax into your business, you need to:

  1. Transparent communication with guests.
    • Inform your guests about the existence of an environmental tax at the time of booking or arrival. Clearly emphasize its purpose and amount.
  2. Invoicing
    • After collecting the tax, you must issue an invoice to the guests as proof of payment.
  3. Record keeping
    • Keep regular records of the fees charged in order to comply with legal obligations.

How to Integrate the Environmental Tax?

If you are an accommodation publisher, we have explained step by step in our special guide how to properly integrate the environmental tax into your business.

👉 Read the guide here

Join the efforts for nature conservation and contribute to the development of sustainable tourism in Greece! 🌿

For official information on the environmental tax in Greece, please see the official page with the text on taxes by clicking here.