Tax-Free Rent for 36 Months on Long-Term Leases of Previously Vacant or Short-Let Homes

For the first 36 months after the month the lease is signed, an individual's income from renting out a home of up to 120 sq.m. (plus 20 sq.m. for each dependent child of the tenant beyond two) is not taxed. Conditions: the lease lasts at least 3 years and is signed from 8 September 2024 to 31 December 2026; in the three previous tax years the home was declared vacant (form E2), or was not declared as let, main or second home, used by the owner or given free of charge, or in the previous year it was used only for declared short-term letting. For leases from 11 November 2025 the exemption also applies when the home is let for at least 6 consecutive months to medical or nursing staff of General Government bodies, public-school teachers, or uniformed personnel of the Armed Forces and Security Forces. If within the 3 years the home becomes vacant or is used for short-term letting, the exemption stops. No application is needed: the rent is declared on form E2 of the tax return with the right code.

Announcement (Thessaloniki International Fair, 06/09/2026): the measure is to be extended to 2027 as well, with favourable terms for certain groups of public-sector employees (housing policy update, stegasi.gov.gr, 08/10/2026). It has not been legislated yet; this page will be updated when it is published in the Government Gazette (ΦΕΚ). Until then the lease must be signed by 31/12/2026.