Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Turkey tax professional before filing.
Istanbul · Turkey · Short-term rental taxes
Short-Term Rental Taxes in Istanbul, Turkey
STR income in Istanbul is taxed as personal rental income under Turkey's progressive Income Tax Law, with a mandatory 2% Accommodation Tax collected from guests, and a tourism permit required for rentals of 100 days or fewer.
The 30-Second Answer
- Tourism Permit (Law No. 7464): Any Istanbul property rented for 100 days or fewer per year requires a permit from the Ministry of Culture and Tourism; operating without one carries fines up to ₺500,000.
- Income Tax (Gelir Vergisi): Net rental income is taxed at Turkey's progressive rates (15%–40%); hosts may deduct actual expenses or apply a flat 15% lump-sum expense deduction, and a tax-free threshold (istisna) applies to residential rental income.
- Accommodation Tax (Konaklama Vergisi): A 2% Accommodation Tax on the accommodation fee (plus bundled services) must be collected from guests and declared to the Revenue Administration (GİB) by the 26th of the following month.
- Guest Registration: All guests must be registered in the e-GUEST system (managed by the Directorate General of Migration Management) within 24 hours of check-in; non-compliance triggers separate administrative penalties.
Deductions
What Istanbul STR Hosts Can Deduct
Under the actual-expense method, most genuine costs of running your rental are deductible against gross rental income before applying the progressive income tax rates.
Alternatively, hosts may elect the 15% lump-sum expense deduction (götürü gider) instead of tracking actual costs — whichever method is chosen must be applied consistently for two years. The residential rental income tax-free threshold (konut kira geliri istisnası) for 2024 was ₺33,000; the 2025 figure is set annually by the Revenue Administration (GİB).
Filing Calendar
Key Dates & Filing Calendar
Turkish rental income is declared annually; the Accommodation Tax is declared monthly. Missing deadlines triggers interest (gecikme faizi) and potential penalties.
Turkey's tax year is the calendar year (1 January – 31 December). The annual income tax return covers all rental income earned in the prior year and must be filed by 31 March.
Turkish Revenue Administration (GİB) — gelirler.gov.tr; Income Tax Law No. 193, Art. 86 & 92
Tax Treatment
Two Expense Methods for Istanbul STR Hosts
Turkey's Income Tax Law gives residential rental hosts a choice between deducting actual documented expenses or applying a flat 15% lump-sum deduction. Commercial STR operators (those with a tourism facility licence) are taxed under business income rules instead.
Actual Expense Method (Gerçek Gider)
Deduct every real cost — best when expenses are high
- Deduct mortgage interest, depreciation, repairs, platform fees, insurance, utilities and professional fees
- Requires receipts and invoices for every deduction claimed
- If the property is also used personally, expenses must be apportioned to the rental period only
- Must stick with this method for at least two consecutive years before switching
No ceiling — deduct actual documented costs
Lump-Sum Expense Method (Götürü Gider)
Flat 15% deduction — simple, no receipts needed
- 15% of gross rental income is automatically deducted — no receipts required
- Simple to apply; suitable for occasional or low-cost rentals
- Cannot also claim individual expense items — it is an either/or choice
- Must stick with this method for at least two consecutive years before switching
Deduction capped at 15% of gross rental income
Depreciation
Depreciation (Amortisman) for Istanbul STR Properties
Under the actual-expense method, hosts can depreciate the building value (not land) and qualifying furnishings over their useful lives as set by the Turkish Tax Procedure Law (Vergi Usul Kanunu) and GİB communiqués.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Residential building structure | 50 years (2% per year) | Land value is excluded; only the construction cost or allocated building value is depreciable. |
| Furniture & white goods | 5 years (20% per year) | Beds, sofas, washing machines, refrigerators used in the rental unit. |
| Electronics (TVs, smart-home devices) | 4 years (25% per year) | Applies to items used exclusively for the rental business. |
| Air-conditioning units & built-in fixtures | 10 years (10% per year) | Fixed installations that form part of the property fit-out. |
Depreciation rates are set by the Turkish Revenue Administration (GİB) under the Tax Procedure Law (VUK). Only the actual-expense method allows depreciation claims. If the property is partly personal-use, only the rental-period proportion is deductible.
Turkey does not have a formal depreciation-recapture rule identical to some other jurisdictions, but capital gains on disposal are calculated using the inflation-adjusted acquisition cost; cumulative depreciation claimed reduces the cost base, potentially increasing taxable gain on sale.
Konaklama Vergisi
Istanbul's Accommodation Tax (Konaklama Vergisi)
Turkey introduced a national 2% Accommodation Tax effective 1 January 2023, collected by accommodation operators (including STR hosts) from guests and remitted monthly to the Revenue Administration.
The Accommodation Tax (Konaklama Vergisi) applies to overnight stays and all bundled services (meals, spa, entertainment) sold together with the accommodation. STR hosts in Istanbul who hold a tourism permit are accommodation operators for this purpose and must register, collect, and remit the tax.
2% Accommodation Tax on each booking (plus income tax on annual net profit)
EY Tax News — Turkey implements Accommodation Tax (January 2023); 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 declares/pays to GİB by 26th of following month | Add 2% to the nightly rate or show it as a separate line; keep monthly records for the declaration |
| Booking via Airbnb or Booking.com | Platform may or may not remit on your behalf — verify with each platform; host remains legally responsible | Confirm in writing whether the platform remits the Accommodation Tax; if not, host must declare and pay it |
| Travel agency package | Accommodation operator (host) or the agency — agreed between parties; operator remains liable to GİB | Contractually clarify who remits; retain the agreement as evidence |
The Accommodation Tax is separate from VAT (KDV). Individual hosts renting residential property are generally not VAT-registered, but those operating as a business (e.g. under a company structure) may have VAT obligations. Consult a Turkish tax adviser for your specific situation.
Platforms
How Airbnb & Booking.com Handle Turkish Tax Reporting
Platforms operating in Turkey are subject to Turkish digital services and data-sharing rules; however, the host remains the taxpayer of record for income tax and Accommodation Tax purposes.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Airbnb shares data with Turkish tax authorities under applicable Turkish law; non-Turkish hosts receive no Turkish tax form from Airbnb | Airbnb has begun collecting Accommodation Tax in some markets — verify current Turkey status in your host dashboard | Annual earnings summary available in host dashboard; no Turkish-specific tax certificate issued |
| Booking.com | Subject to Turkish data-sharing requirements; host is responsible for declaring income | Generally does not collect Turkish Accommodation Tax on behalf of individual hosts — host must collect and remit | Monthly and annual payout statements available in extranet; no Turkish tax certificate |
| VRBO / Vrbo | Subject to Turkish law; host declares income independently | Does not collect Turkish Accommodation Tax — host responsible | Payout history available in host account |
Hosting on Multiple Platforms?
Aggregate all platform income when calculating your annual income tax liability — Turkey taxes total rental income, not per-platform income. Keep separate records for each platform's payouts and any Accommodation Tax collected or remitted, as GİB may cross-reference platform data.
EU DAC7 Directive — Does It Apply?
Turkey is not an EU member state, so the EU DAC7 platform-reporting directive does not directly apply. However, Turkey has its own digital economy tax rules and data-sharing agreements. Platforms operating in Turkey must comply with Turkish Revenue Administration (GİB) requirements. If you are an EU-resident host renting in Istanbul, your home country's tax authority may receive DAC7 data from EU-based platforms about your Turkish income.
Istanbul Lawyer Firm — Short-Term Rental Penalties in Turkey (2025); GİB digital services tax guidance
Illustrative P&L: Actual vs Lump-Sum
Example based on ₺300,000 gross annual STR income in Istanbul. Figures are illustrative only.
Record-Keeping
Audit-Ready: What to Keep & For How Long
Turkish tax law (Vergi Usul Kanunu) requires taxpayers to retain records for five years. STR hosts should keep both tax and regulatory compliance documents.
| Keep | How long | Why |
|---|---|---|
| Booking records (guest names, dates, amounts) from all platforms | 5 years | Required for income tax declarations and to verify Accommodation Tax collected; also needed for e-GUEST compliance checks |
| Accommodation Tax declarations and payment receipts (Konaklama Vergisi beyannameleri) | 5 years | GİB can audit monthly declarations; proof of payment protects against penalty |
| Expense invoices and receipts (repairs, cleaning, management fees, utilities) | 5 years | Required to substantiate actual-expense deductions on the annual income tax return |
| Tourism permit (Turizm Amaçlı Kiralama İzni) and renewal documents | Duration of permit + 5 years | Ministry of Culture and Tourism inspectors and municipal authorities may request proof of permit at any time |
| Property purchase deed (tapu) and cost records (for capital gains calculation on future sale) | Indefinitely (at least 5 years after disposal) | Acquisition cost determines capital gains tax on sale; inflation-adjustment calculations require original cost |
Turkey's statute of limitations for tax assessments is generally five years from the end of the tax year in which the return was due. Keep all STR-related records for at least five full years after 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 — rates, thresholds and form numbers should be verified with the Turkish Revenue Administration (GİB) or a qualified Turkish tax adviser before filing.
- Turkish Revenue Administration (GİB) — gelirler.gov.tr — Official source for income tax rates, rental income exemptions, Accommodation Tax communiqués and filing deadlines.
- EY Tax News — Turkey implements Accommodation Tax (January 2023) — Confirms 2% Accommodation Tax effective 1 January 2023, scope, and monthly declaration requirement. taxnews.ey.com/news/2023-0031
- Law No. 7464 & Ministry of Culture and Tourism Regulation on Tourism-Purpose Residential Rentals — Establishes the 100-day rule, permit requirement, and penalties for unlicensed STR operation in Turkey.
- Istanbul Lawyer Firm — Short-Term Rental Penalties in Turkey (2025) — Explains e-GUEST registration, tourism permit regime, and multi-authority enforcement framework. istanbullawyerfirm.com/blog/illegal-short-term-rental-penalties-turkey
- CCT Investments — Turkey Rental Income Tax Guide 2026 — Explains progressive income tax rates, lump-sum vs actual expense methods, and residential exemption threshold. cctinvestments.com/turkey-rental-income-tax-guide-2026/
- Bıçak Hukuk — Short-Term Rental Law in Türkiye — Legal analysis of Law No. 7464, permit process, 100-day rule, and compliance obligations. bicakhukuk.com/en/short-term-rental-law-in-turkiye/
- Istanbul Lawyer Firm — Real Estate Taxes in Turkey (2026) — Covers emlak vergisi rates, income tax on rental income, and capital gains rules for foreign owners. istanbullawyerfirm.com/blog/real-estate-taxes-in-turkey
- Legal 500 / PALDIMOGLU Law Firm — Property Tax in Turkey 2026 Guide — Practical guide to property tax compliance for foreign owners in Istanbul. legal500.com/developments/thought-leadership/how-to-manage-property-and-pay-property-tax-in-turkey-2026-legal-guide-for-foreigners/
Questions
Frequently Asked Questions — Istanbul STR Taxes
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