ΤΑΚΚ, the Climate Resilience Fee (Τέλος Ανθεκτικότητας στην Κλιματική Κρίση), is a fixed amount a guest pays in Greece for every room or apartment, for every day of their stay. The property collects it, issues a special receipt for it and pays it over to the AADE with a monthly return. It replaced the old stay tax in 2024, and the amount depends on the type of property, its star rating or size, and the month of the stay.
On paper that sounds simple. The mistakes happen in the details: the wrong category, stays that run from October into November, VAT added where it shouldn't be. Let's go through it in order.
Who collects ΤΑΚΚ
The fee is charged to the guest, not to you. But you're the one who charges it, issues the receipt and pays it over. Under article 44 of Law 5177/2025, which the AADE cites in its January 2026 FAQ, ΤΑΚΚ applies to main hotel accommodation, furnished rooms and apartments to let (ενοικιαζόμενα δωμάτια), short-term rental properties, tourist furnished villas and tourist furnished residences.
Short-term rentals have one twist. According to the AADE, the obligation isn't limited to people with a registered business activity: a private owner who doesn't need to register one, with up to two properties, also issues the receipt and files the return. So if you rent out one apartment on Airbnb as an individual, ΤΑΚΚ applies to you too.
How much ΤΑΚΚ is in 2026
Today's amounts have applied since 1 January 2025, when Law 5162/2024 and decision Α.1202/2024 raised them. The current text, article 44 of Law 5177/2025, sets the following per room or apartment, per day of use:
| Property category | April to October | November to March |
|---|---|---|
| 1 and 2 star hotel | €2.00 | €0.50 |
| 3 star hotel | €5.00 | €1.50 |
| 4 star hotel | €10.00 | €3.00 |
| 5 star hotel | €15.00 | €4.00 |
| Furnished rooms and apartments to let | €2.00 | €0.50 |
| Short-term rental property | €8.00 | €2.00 |
| Short-term rental, detached house over 80 m² | €15.00 | €4.00 |
| Tourist furnished villa | €15.00 | €4.00 |
| Tourist furnished residence under 80 m² | €8.00 | €2.00 |
| Tourist furnished residence 80 m² or more | €15.00 | €4.00 |
It's per room, not per person. A family booking two rooms in a 3 star hotel for four nights in July pays 2 × 4 × €5 = €40 in ΤΑΚΚ, whether two or four people stay.
These amounts are set by law, and they've already changed once since 2024. Before the season opens, check the AADE's announcements or ask your accountant whether anything has moved.
The season is decided month by month
April to October carries the high amounts and November to March the low ones. Clear enough. The confusion starts with stays that sit on the boundary.
The law is specific here: when a stay covers months with different amounts, the ΤΑΚΚ receipt is issued per month rather than at departure. Take a guest at a 4 star hotel arriving on 29 October and leaving on 3 November. The three October nights come to 3 × €10 = €30 and the two November nights to 2 × €3 = €6, on two separate receipts. Charge the whole stay at €10 and you've overcharged the guest and declared the wrong amount.
How it shows on the receipt and in myDATA
ΤΑΚΚ isn't part of the room price. The law gives it its own document, the special receipt for collecting the climate resilience fee (ειδικό στοιχείο-απόδειξη είσπραξης), issued after the stay and before the guest leaves. The same article states plainly that it carries no VAT, and that the fee doesn't apply when the stay is provided free of charge.
In myDATA this document is transmitted as document type 8.2, with a zero net value and the fee recorded as a tax, as invoicing software providers describe it in their guidance. Your invoicing software does the transmission, so the real question is whether it knows type 8.2 and sets it up correctly. For the wider picture, our myDATA guide for accommodation explains how transmission works for properties.
The monthly return to the AADE
Whatever you collected in a month gets declared in myAADE, under Tax Services, Fees and Special Taxes, "Δήλωση απόδοσης τέλους ανθεκτικότητας στην κλιματική κρίση". The deadline is the last day of the month after the receipt was issued, so July's receipts are due by 31 August. Filing has to be electronic.
On the return you enter available rooms, beds and rooms used, and you separate out free stays, since the fee is calculated only on the rest. If you had no stays in a month and issued no ΤΑΚΚ receipts, you don't need to file a nil return.
One thing that catches people out: once a return is finalised, you can't correct it in myAADE. Corrections go through the "Τα Αιτήματά μου" (My Requests) application to your tax office or ΚΕΦΟΔΕ, with supporting documents. So do your checking before you press submit.
The easiest mistakes to make
The first is the wrong category. A 95 m² detached house on short-term rental pays €15 a night in summer, not €8, and the same goes for a tourist furnished residence over 80 m².
Next comes charging per person instead of per room, which has no basis in the law. Another is ΤΑΚΚ added as an ordinary line on the accommodation invoice, where it picks up VAT along the way. And stays that cross from October into November, or from March into April, can easily go out as one amount instead of two receipts.
The last one is more human: the return gets forgotten in the middle of the season. The deadline comes round every month, and for late payment the AADE points to articles 52 and 53 of the Tax Procedure Code (Law 5104/2024).
How Roomismo handles it
In Roomismo, ΤΑΚΚ is calculated automatically on every booking, per room and per night, using the amount for your property's category and the dates of the stay. The season is applied without you checking it, and the guest sees the fee broken out on their receipt.
ΤΑΚΚ documents are one of the document types the system issues, and they're categorised automatically to myDATA standards, just like the invoices and receipts that get transmitted without any file exports. Reports show ΤΑΚΚ separately, so when the monthly return comes round, you or your accountant already have the numbers.
For the full picture, including myDATA, ΑΜΑ and island VAT, see our AADE compliance guide for Greek properties. And if you'd like to see ΤΑΚΚ come out on a real booking, book a demo and we'll walk through it with your own property.
This article is for information only and reflects Greek law and AADE guidance as of September 2026. For your own situation, talk to your accountant.
