If you are renting out — or renting — a home in Greece, the lease agreement (μισθωτήριο συμβόλαιο) is only half the job. The other half is the electronic lease declaration to the tax authority, and getting it wrong carries real fines and tax exposure. This guide covers what a Greek residential lease must contain in 2026, how the AADE declaration works step by step, and the new rules on cash-free rent.
What is a μισθωτήριο συμβόλαιο and is a written contract required?
Greek residential tenancies are governed by Articles 574–618 of the Civil Code and Law 1703/1987 (as amended by Law 2235/1994). Strictly speaking, no written form is required — a lease can be concluded orally, even tacitly. In practice, however, a written contract is essential for two reasons: it is your only solid evidence in a dispute, and the lease must in any case be declared electronically to AADE, which requires all the same details a written contract would contain.
What are the mandatory elements of a Greek residential lease?
To be complete — and to pass the AADE electronic declaration — a Greek lease should identify:
- The parties: full names and Greek tax numbers (ΑΦΜ) of landlord and tenant. A tenant without an ΑΦΜ cannot accept the declaration on myAADE.
- The property: address, floor, surface in m², the property's cadastral tax code (ΑΤΑΚ) and the electricity supply number.
- Duration: start and end dates. For a primary residence, the law imposes a 3-year minimum regardless of what is written (see below).
- Rent: the monthly amount and the payment method — from 2026, bank transfer.
- Deposit: customarily one to two months' rent, entered in the dedicated field of the AADE declaration.
- Energy certificate (ΠΕΑ): the certificate number, mandatory for every new lease.
Mandatory vs optional clauses
| Clause | Status | Why |
|---|---|---|
| Parties with ΑΦΜ | Mandatory | Required for the AADE declaration and tenant acceptance |
| Property identification (address, m², ΑΤΑΚ, electricity number) | Mandatory | Required fields in the electronic declaration |
| Duration (start/end dates) | Mandatory | Declared to AADE; 3-year statutory minimum applies to primary residences |
| Rent amount and payment method | Mandatory | Tax basis; bank transfer required from 2026 |
| ΠΕΑ (energy certificate) number | Mandatory for new leases | Law 4122/2013; entered in the declaration per Law 4342/2015 |
| Deposit amount | Customary (1–2 months) | No statutory cap; declared in the deposit field |
| Rent adjustment / indexation clause | Optional, recommended | Otherwise rent stays flat for the term |
| Maintenance and common charges allocation | Optional, recommended | Prevents disputes over repairs and κοινόχρηστα |
| Early-exit clause, subletting, pets, guarantor | Optional | Freely agreed between the parties |
| Handover protocol / condition report annex | Optional, strongly recommended | Key evidence for the deposit at move-out |
How long must a residential lease last? The 3-year minimum
Under Article 2 of Law 1703/1987, as amended by Law 2235/1994, a lease of a primary residence is protected for a minimum of three years, even if the contract states a shorter term. The minimum binds both sides: the landlord cannot evict without legal cause, and the tenant remains liable for the rent for the protected period. A shorter duration can only be validly agreed by notarial deed executed at least six months after the lease begins. The 3-year floor applies only to a main residence — holiday and secondary homes follow the ordinary Civil Code rules.
Who must declare the lease to AADE, and by when?
Every lease — new, amended or terminated — must be declared on the Δήλωση Πληροφοριακών Στοιχείων Μίσθωσης platform of AADE. The obligation falls on the landlord, and the deadline is the end of the month following signing of the agreement. Late or omitted declarations trigger automatic fines starting at €100, and the undeclared income creates tax exposure.
Step-by-step: submitting the AADE lease declaration
- Log in to myAADE (myaade.gov.gr) with your Taxisnet/gov.gr credentials.
- Open Applications → Δήλωση Πληροφοριακών Στοιχείων Μίσθωσης Ακίνητης Περιουσίας and choose "New declaration".
- Enter the property details: ΑΤΑΚ, address, surface in m² and the electricity supply number.
- Enter the tenant's ΑΦΜ and personal details.
- Enter the lease terms: start and end dates, monthly rent, deposit, and the ΠΕΑ number if a new lease.
- Submit before the end of the month following signing and save the proof of submission (απόδειξη υποβολής).
- The tenant then logs into myAADE and accepts the declaration. Under the framework in force since 2025, tenants have 30 days to accept or reject — silence counts as automatic acceptance.
For properties under management with mamaXO, this entire cycle — drafting the lease, the AADE declaration, tenant acceptance and the handover condition report — is handled for the owner as part of the standard onboarding of every tenancy.
What happens if a lease is never declared?
An undeclared lease is a problem for both sides. The landlord faces fines and, more importantly, has an agreement with no standing before the authorities — it cannot support tax filings, and undeclared rent is undeclared income. The tenant cannot prove their address for benefits, cannot receive the annual rent refund paid each November, and loses access to housing subsidies. Since 2025, AADE has been cross-checking declarations, terminations and tenant confirmations as it builds its digital property and lease registry, so unregistered tenancies are increasingly visible.
Can rent still be paid in cash in 2026?
No — this is the biggest change of 2026. Rent must be paid by bank transfer to an IBAN the landlord has registered with AADE. The measure was legislated to start on 1 January 2026, and after transition extensions the Ministry of Economy and Finance set full enforcement for 1 October 2026. The sanctions are financial: a landlord who accepts cash loses the automatic 5% deduction on rental income (the allowance for maintenance and depreciation), while a tenant who pays cash forfeits housing subsidies and the annual rent refund — benefits worth up to roughly €800 per year.
Is stamp duty payable on a residential lease?
No. The old stamp duty (χαρτόσημο) was abolished by Law 5135/2024 and replaced from 1 December 2024 by the Digital Transaction Fee — and rents of any kind of residence are expressly excluded from the new fee. Commercial and professional leases continue to bear a 3.6% charge on the rent, collected the same way the old stamp duty was.
What happens when the lease expires? Renewal and silent extension
When the term (or the 3-year statutory minimum) ends, the parties can sign a renewal and declare the change to AADE. If instead the tenant simply stays on and keeps paying rent and the landlord does not object, Article 611 of the Civil Code deems the lease renewed for an indefinite term on the same conditions. An indefinite lease can then be terminated by either party with notice — around three months for leases that had run a year or more — so landlords who do not want silent extension must object in writing around the expiry date. Early termination during the term is possible on the grounds set out in the Civil Code (for example, Article 597 for non-payment of rent, effective one month after formal notice for leases of a year or more) or by mutual written agreement, which should also be declared to AADE as a termination.
