From 1 January 2018, a new law on taxes in Greece has entered into force.

According to it, accommodation users are obliged to pay an overnight stay tax depending on the category of accommodation they are staying in.

A stay tax is payable upon arrival at the accommodation unit, directly to the owner of the accommodation or at the reception.

The owner or receptionist are required to issue an invoice for the stay tax payment.

The amount of the tax is not included in the accommodation rent price.

Stay tax is calculated per room, not per person. VAT charges are not applicable.

For staying in hotels with:

- one or two stars, stay tax is 0.50€ per room, per day
- three stars, tax is 1.5€ per room, per day
- four stars, tax is 3€ per room, per day
- five stars, tax is 4€ per room, per day

For staying in apartments, a guest is obliged to pay 50 cents per day, per apartment.