Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Turkey tax professional before filing.
Turkey · Country · Short-term rental taxes
Short-Term Rental Taxes in Turkey
STR income in Turkey is subject to personal income tax under a progressive rate schedule, a 2% Accommodation Tax collected from guests, and a mandatory tourism-licence regime enforced since 2023.
The 30-Second Answer
- Rental income from short-term lets is declared on an annual Income Tax Return (Gelir Vergisi Beyannamesi) to the Turkish Revenue Administration (GİB); progressive rates run from 15% to 40%.
- A rental income exemption (istisna) applies to residential rental income up to a threshold set each year by GİB — income below this threshold is not taxed, but you must still file if you exceed it.
- A 2% Accommodation Tax (Konaklama Vergisi) effective 1 January 2023 must be collected from every guest and remitted to the tax office by the end of the following month.
- All STR operators must hold a Ministry of Culture and Tourism licence and register guests via the e-GUEST system; operating without a licence carries heavy administrative fines.
Deductions
What Turkish STR Hosts Can Deduct
Under the 'actual expenses' method, documented costs reduce your taxable rental income — keep every invoice.
All deductions require supporting invoices or bank-transfer evidence. Cash payments without documentation are routinely disallowed by GİB auditors. The 2% Accommodation Tax you collect from guests is not your income and is not deductible — it passes through to the tax office.
Filing Calendar
Key Dates & Filing Calendar
Turkish income tax runs on a calendar year (1 January – 31 December); the Accommodation Tax is reported monthly.
Missing the 31 March income-tax filing deadline triggers a late-filing penalty plus monthly interest (gecikme faizi) charged by GİB.
Turkish Revenue Administration (GİB) — gib.gov.tr; EY Tax News, Turkey Accommodation Tax, January 2023
Tax Method
Two Ways to Calculate Your Taxable Rental Income
Turkish income tax law lets residential landlords choose between a flat-rate deduction and itemising actual expenses — pick once per year.
Götürü Gider (Flat-Rate Deduction)
Deduct 15% of gross rental income automatically — no receipts needed.
- Deduct a flat 15% of gross rental income without submitting any expense invoices.
- Simple to calculate; no risk of disallowed expenses.
- Cannot switch back to actual expenses for 2 years once chosen.
- Usually less beneficial than actual expenses for hosts with significant costs.
No ceiling — 15% of gross income deducted regardless of amount
Gerçek Gider (Actual Expenses)
Deduct every documented cost — mortgage interest, depreciation, utilities, platform fees and more.
- Deduct mortgage interest, depreciation, insurance, repairs, management fees, utilities and more.
- Requires invoices and bank-transfer records for every expense claimed.
- Typically produces a lower taxable income than the flat-rate method.
- Expenses relating to personal use periods must be apportioned and excluded.
No ceiling — deduct all allowable, documented expenses
Depreciation
Depreciation for Turkish STR Properties
Turkish tax law allows straight-line or declining-balance depreciation on fixed assets at rates set by the Ministry of Finance.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Residential building structure | 50 years (2% per year) | Standard rate for reinforced-concrete residential buildings under MoF tables. |
| Furniture & white goods | 5 years (20% per year) | Applies to beds, sofas, appliances and similar movable assets. |
| Electronic equipment (TVs, smart locks) | 4 years (25% per year) | Consumer electronics typically depreciated over 4 years. |
| Leasehold improvements | Lease term | Improvements to a leased property are depreciated over the remaining lease period. |
Depreciation rates are set by the Turkish Ministry of Finance (Maliye Bakanlığı) communiqués. Both straight-line and declining-balance (up to 50% rate cap) methods are permitted; you may switch from declining-balance to straight-line but not vice versa.
When a depreciated asset is sold, the difference between sale proceeds and written-down book value is included in taxable income in the year of disposal.
Konaklama Vergisi
Turkey's 2% Accommodation Tax
Since 1 January 2023, every overnight stay in a licensed accommodation facility — including short-term rentals — attracts a 2% Accommodation Tax.
The Accommodation Tax (Konaklama Vergisi) is charged on the total price of overnight services and any bundled services (meals, activities, pool access) sold together with the stay. The operator collects it from the guest and remits it to GİB monthly.
2% Accommodation Tax on gross accommodation revenue
EY Tax News — 'Turkey implements Accommodation Tax', 5 January 2023 (taxnews.ey.com); GİB General Communiqué on Accommodation Tax, 14 December 2022
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Direct booking (host collects payment) | Host collects 2% from guest and remits to GİB by end of following month | Add 2% to the invoice; record it as a tax liability, not income |
| Platform booking (Airbnb, Booking.com) | Responsibility depends on platform agreement — verify with your platform whether they remit on your behalf | Confirm in writing whether the platform remits; if not, you remain liable |
The Accommodation Tax does not apply to camping areas or student dormitories. Operators must issue a receipt (fiş or fatura) showing the tax separately. Failure to collect or remit triggers administrative penalties from GİB.
Platforms
How Airbnb & Other Platforms Handle Turkish Tax
Platform obligations in Turkey are evolving — always verify current settings in your host dashboard.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | May share data with Turkish tax authorities under OECD DAC7-equivalent rules | Not confirmed to collect Accommodation Tax on behalf of Turkish hosts — verify in dashboard | Available in host account under 'Transaction History' |
| Booking.com | Subject to OECD platform reporting rules; data may be shared with GİB | Not confirmed to remit Accommodation Tax for Turkish properties — verify with Booking.com | Available via partner extranet reporting |
| Direct / other channels | No automatic reporting — host is solely responsible | Host must collect and remit Accommodation Tax directly | Host must maintain own records |
Using Multiple Platforms?
Combine gross income from all platforms before applying the annual exemption threshold and calculating income tax. GİB can cross-reference platform data, bank transfers and e-GUEST records, so consistent reporting across all channels is essential.
OECD Platform Reporting (DAC7-equivalent)
Turkey is an OECD member and has committed to the Model Rules for Reporting by Platform Operators. Platforms operating in Turkey may be required to report host earnings to GİB, increasing the risk of detection for under-reported income.
Istanbul Lawyer Firm — 'Short-Term Rental Penalties in Turkey', July 2025 (istanbullawyerfirm.com); GİB platform reporting guidance
Side-by-Side Example (illustrative figures in Turkish Lira)
Hypothetical Istanbul apartment earning ₺300,000 gross rental income in a year.
Record-Keeping
Stay Audit-Ready: What to Keep and for How Long
Turkish tax law requires records to be kept for 5 years; GİB auditors focus on the match between lease terms, bank transfers and declared income.
| Keep | How long | Why |
|---|---|---|
| Tourism licence and renewal documents | Indefinitely while operating | Proof of legal operation; required for any GİB or Ministry of Tourism inspection |
| Guest invoices / receipts (fatura/fiş) including Accommodation Tax line | 5 years | GİB can audit Accommodation Tax remittances; each stay must have a compliant receipt |
| Bank statements showing rental income deposits | 5 years | Cash rental income is a red flag; bank evidence supports declared amounts |
| Expense invoices (repairs, utilities, platform fee statements) | 5 years | Required to substantiate actual-expense deductions; undocumented costs are disallowed |
| e-GUEST registration records for each guest | 5 years | Directorate General of Migration Management can audit guest registration compliance |
Turkish tax law (Vergi Usul Kanunu) sets a general 5-year statute of limitations for tax assessments. Keep all STR records for at least 5 years from the end of the relevant tax year.
Estimator
Short-Term Rental Tax Estimator
Plug in your bookings and costs to see your likely taxable position.
Your Numbers
Total short-term-rental income, before costs.
Allowable running costs, mortgage interest, depreciation and platform fees.
Your top income-tax band, as a percentage.
Estimated tax owed
Income tax on your net rental profit at your marginal rate.
Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.
Sources & notes
This page is for educational purposes only and does not constitute tax or legal advice. Turkish tax law changes frequently — verify all figures with GİB (gib.gov.tr) or a qualified Turkish tax adviser before filing.
- Turkish Revenue Administration (GİB) — gib.gov.tr — Official source for income tax rates, exemption thresholds, filing deadlines and Accommodation Tax communiqués.
- EY Tax News — Turkey implements Accommodation Tax (January 2023) — Confirms 2% Accommodation Tax effective 1 January 2023, scope, and monthly remittance obligation. taxnews.ey.com/news/2023-0031
- Istanbul Lawyer Firm — Tax on Rental Income Turkey (March 2026) — Explains income tax declaration process, actual vs flat-rate expense methods, and compliance risks for foreign owners. istanbullawyerfirm.com/blog/tax-on-rental-income-turkey
- Istanbul Lawyer Firm — Short-Term Rental Penalties in Turkey (July 2025) — Covers tourism licence requirements, e-GUEST system, and penalty framework for unlicensed STR operation. istanbullawyerfirm.com/blog/illegal-short-term-rental-penalties-turkey
- PwC Worldwide Tax Summaries — Turkey Corporate Deductions — Details depreciation rules, allowable deductions and Ministry of Finance rate tables. taxsummaries.pwc.com/turkey/corporate/deductions
- Hayat Estate — Rental Income Tax in Turkey 2026 — Overview of progressive income tax rates and exemption thresholds for 2026. hayatestate.com/en/rental-income-tax-in-turkey-2026
Questions
Frequently Asked Questions — Turkey STR Taxes
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