Regulation was postponed to January 1, 2023 according to the provision of subparagraph (b) of the first paragraph of Article 52 of the Law No. 7194, which was amended by Article 61 of the Law No. 7338 on the Amendment of Tax Procedures and Certain Laws, dated October 14, 2021.

Procedures and principles are determined in the "Accommodation Tax Application General Communiqué" which was published in the Official Gazette No. 32043, dated December 14, 2022.

  • Overnight services provided by the facilities including hotels, motels, holiday villages, pensions, apart-hotels, guesthouses, camping, chalets, highland houses are subject to accommodation tax.
  • All other services offered within the accommodation facility by being sold together are also subject to accommodation tax.
  • Circumcision, wedding, cocktail, meeting, congress, symposium and similar organization services provided in accommodation facilities are not within the scope of the tax.
  • Services offered to students in dormitories, hostels and camps, as well as the services provided to the diplomatic representations, consulates of foreign states in Turkey and their members with diplomatic rights, and to international organizations and their members that are tax exempt in accordance with international agreements are exempt from tax, if the services are offered reciprocally.
  • Accommodation tax liability is established prior to the initiation of business, after the accommodation facility is fully or partially ready for operation.

The liability is established by the tax office to which the operator of the accommodation facility is registered in terms of VAT, and for those who do not have VAT liability, by the tax office of the place where the facility is located.

Accommodation tax is declared to the registered tax office in terms of VAT until the evening of the twenty-sixth day of the month following the taxation period, and for those who do not have VAT liability, to the tax office of the place where the facility is located and is paid within the submission period of the declaration.

Rate of accommodation tax is determined as 2%.

Relevant communiqué will become effective as of 01.01.2023.

You can access related Official Gazette from here (In Turkish).

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.