In order to legally rent your Greek or Crete property to holidaymakers you must obtain a licence
from the Greek National Tourist Organisation - GNTO - known as EOT in Greek (Elliniko Organismo
Tourismo).Whether you rent to friends or through a third party, if you are receiving an income
from the house as a holiday rental (i.e. for rentals of less than 30 days – law N.4254/2014
amendment - previously this was 3 months or less) you are required by Greek law to have an
EOT license, also called an Eidiko Sima Leitourgias (ESL),
If your house, apartment or villa is rented long term, over 30 days to one party this is not
classed as a holiday rental and you do NOT require the EOT licence, but you will still be required
to declare any income on a Greek tax return
New Rules for Advertising Greek Holiday Lets
It is illegal for holday lets to be rented or advertised for rent without an EOT / ESL License.
Once you have obtained the licence you must display the MHTE number (αριθμός μητρώου της
επιχείρησης) on any website and print media advertising your property to let (law 4179/2013 ).
Failure to do so can result in a 1000 euro fine. On newer EOT licences the MHTE number is
written across the top of the licence, those with older licences need to contact their local EOT
office or rent rooms association to obtain their MHTE number.
If you do not have an EOT licence and are caught advertising or renting property (the authorities
are on the prowl, checking out websites) the penalties are more severe; you face arrest, a court
appearance and a 50,000 euro fine.
Obtaining an EOT Licence
This article deals only with the rental of private villas/houses and apartments; there are different
regulations for hotels and rent rooms which are not discussed here.
Each application and property is looked at individually and searches should be made on the
building and planning permission (which do not always tally with the actual construction). The
following information should be taken as a very general outline only and it should be noted that
the rules can change frequently.
Main Points - A Guide
Don’t assume that you or an agent will know under which category your property falls until the
building plans have been assessed by the architect or civil engineer, i.e with property searches
made at the appropriate departments.
For example some plots are bought and split by the builder and they may not have the
appropriate deeds/paperwork for Furnished Tourist House licence; i.e. what you think may be
two separate plots (you and your neighbour’s) could in fact still be classed as one plot with
This majority of houses and apartments fall under the first two categories below, while there is a
third,simplified category for Villas rented privately for up to 3 months (13 weeks) only:
1) Furnished Tourist House (Katoikia)
- Applies for a single house or villa on one plot.
- Can be with or without a swimming pool.
- If the house has a swimming pool an 'operational' licence (adeia leitourgias pisinas) is required,
but NOT a lifeguard.
2) Furnished Tourist Apartment with the Key System (this would also apply to a house on a
-Applies for an apartment or house on a shared plot
- with either a private or shared swimming pool.
- Key System is a ratings systems which gives ‘points’ for each facility such as a pool, air con, TV,
internet etc and the property must reach a minimum number of ‘points’ to qualify for the licence.
Note that a property without a pool in this category will have difficulty meeting the number of
'points' required as a relatively high percentage of the points are given for a pool.
- An 'operational' licence (adeia leitourgias pisinas) is required for a swimming pool and for the
Key System this is dependent on the apartment /villa owner or someone they appoint having a
trained lifeguard certificate, who will be officially responsible for the pool safety. (Note: it is
hoped that this lifeguard requirement will be abolished 2013/2014, to bring it in line with the
Furnished Tourist House rating).
3) New simplified EOT for Villas - private rental up to 3 months
There is a third category for larger villas: "Τουριστικές επαύλεις" (Touristikes Epavleis) - which
- be at least 80 sqm (law N.4254/2014 amendment - previously this was 100sqm)
- have independent external access
- be on an independent plot/land and be an independent building
This is not an exhaustive list of requirements for any of the above categories, just an outline
Registering as a Business with EOT?
When you register your property with EOT and obtain a licence you are also required to register
as a small business with the Greek tax office in the case of type 1 and 2 licences above, so you
should always consult a Greek accountant as to the tax and national insurance implications and
liablities. Business charges incurred include VAT payments and a 26% tax rate on net income.
For the category only of large/luxury villas "Τουριστικές επαύλεις" (No. 3 above): this is a special
EOT / ESL licence which is simpler to obtain and allows for the owner to be able to rent for up to
13 weeks without the need for registering as a business in the tax office. A contract must be
drawn up for each rental between the owner and client and deposited in the tax office. This
income is taxed at a rate of 11% up to 12,000 euros and 33% over 12,000 euros, with no other
Shared Plot / Pool
If your apartment/house is on a shared plot and shares a pool you can apply for an EOT licence
on the condition that the other owners on the plot give their written permission / agreement.
There are NO regulations regarding maximum pool depth, but the size of the pool may affect
your tax liabilities for imputed income, if tax resident in Greece.
The process requires the co-operation of an architect or civil engineer to get started, followed by
a long paper chase and various inspection visits to the property. If you do not live here, or do
not speak Greek you will need to appoint and pay someone to do the running around for the
paperwork and liaise with EOT, the fire department, the local council etc throughout the various
stages. This can be your architect, civil engineer, lawyer or an agent, although not all lawyers
and architects are willing to undertake this.
EOT require a long list of documents, the following is not an exhaustive list, rather a guide:
- A number of architectural and structural papers of the property are required. You will need an
architect or civil engineer to start the process and collect these plans. If the plans and the actual
building (and pool if relevant) do not correspond you will need to look first at legalisation of the
- You wll require a tax number, AFM
- A Certificate from the Tax Office to show that you owe no taxes.
- Copy of your passport
- Copy of your criminal record (Ποινικό Μητρώο). This can be obtained from KEP in Greece or from
your home country if you are not Greek resident
- A Fire Study, with the installation of fire extinguishers and emergency exit lights.
Note: the twice-yearly fire certificate is no longer required for properties which sleep less than
19 people, but the fire safety features should still be in place for the start-up.
- A health study for the drains, sewage etc.
Note – this is now currently a one-time study which must be done at start-up
A complete list of documents required can be obtained from EOT offices (details of which are
listed in the box to the right).
Once you have collected all the required documents they are sent to EOT (if the property is in
Crete, to the central office in Heraklion). Within 10 days of receipt of the documents EOT must
supply either pre-approval or notify you of any missing or incorrect documents.
Once the pre-approval is given in writing the house/apartment (and pool if it has one) business
can now legally start working (renting). EOT will then physically inspect the property within 35
days and issue the EOT licence.
Missing or Incorrect Documents
If there are any missing or incorrect documents EOT must contact you within 10 days of their
receiving the documents. You must then supply the missing or incorrect paperwork within 30
days and then EOT will proceed as above (pre-approval).
Costs vary for each individual case, depending on the complexity of the case, whether you are
already in possession of the correct architectural plans for the property, if these plans need to
be changed or if sections of the property need to be legalised etc.
Once you have obtained the EOT licence for a house or apartment it is valid indefinitely and
does not need renewal.
Thanks in the updating of this article to
Paul at www.footscapesofcrete.com
Ioanna Pateraki Ioanna is an architect based in Chania
Korakies, Akrotiri, Chania.
Tel. 28210 80001 and 28210 69969
Other sources / credits:
TAX OASIS - Atsalakis Cretan Accountant www.cretanaccountant.gr
EOT Υπουργίο Τουρσιμό www.gnto.gov.gr
|© Copyright 2004-2014 Carol Palioudaki EOT Licence Buy to Rent Living in Crete www.livingincrete.net
©This article is based on the book
"Living in Crete. A Guide to Living, working, Retiring
Property in Crete"
To learn more about renting and buying
property in Crete click here to get a copy of the book.
|EOT Offices in Crete
Papa Aleksandrou E' 16
Tel. 2810 246 106
Fax. 2810 246 105
(off 1866 Square)
Tel. 28210 92943
Fax. 28210 92624
Notice to webmasters
I first penned and published information on the EOT licence on this page in 2004 - you can see a snapshot of the
original webpage here. Since then this article has been copied/plagiarised across the internet, by Crete websites
similar to this one as well as by Greece, Greek islands sites, builders and property developers.
Please respect my copyright, this article has taken time and effort to research and write. The only information in
the public domain is that listed by EOT themselves – please go and find it, in Greek, and write your own
interpretation. If you use any information from this page to produce a similar article then an acknowledgement to
www.livingincrete.net/EOT as your source should be included.
With apologies to my readers and thanks to my forum members for pointing me towards the MHTE and Villa
© Copyright 2004-2014 Carol Palioudaki. Updated September 2014
Renting out your Greek Property for Holiday Lets
© Copyright 2004-2014 Carol Palioudaki. Updated September 2014