Last updated 9 January 2020 | No change from December update when accommodation tax legislation was published in the Official Gazette.

While best efforts have been made to verify the accuracy of the information, the information displayed should be used as guidance only.

Konaklama vergisi

The National Assembly approved in November 2019 to implement an accommodation tax (konaklama vergisi)  from 1 April 2020 (Law number 7194, Articles 9 and 42).

The rate is determined by national government and applicable to nearly all types of accommodation. The President may increase this rate up to three times, reduce to 1% and determine different rates within these limits.

 

Nearly all types of accommodation
(no maximum nights)
Net cost of room*
(excluding 18% VAT)
Some Exemptions
All destinations from 1 April 2020 1% Students staying at dormitories, hostels and campsites
All destinations from 1 January 2021 2%

*All services such as food, activity (e.g. golf or spa) are included in the cost of stay if the person is staying in the hotel that provides these services.

If the person uses hotel services but does not stay overnight in the same hotel, this is not taxable.

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