Circular
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The accommodation tax rate applied to services provided at hotels, holiday villages, guesthouses and similar accommodation facilities has been reduced from 2% to 1% by Presidential Decision No. 11263. The reduced rate will apply until 31.12.2026.
Accommodation tax applies to the charges, excluding VAT, for overnight stays at accommodation facilities and other services provided together with them (food and beverages, pool, sports facilities, etc.). The tax is collected by the business providing the accommodation and declared on a monthly return.
| Period | Rate |
|---|---|
| Before the Decision | 2% |
| 01.05.2026 – 31.12.2026 | 1% |
On an accommodation invoice of TRY 10,000 excluding VAT, the accommodation tax of TRY 200 at the previous rate is calculated as TRY 100 at the new rate.
We recommend that accommodation businesses update the rate in their invoicing and bookkeeping software as of the Decision's publication date, and treat transactions before and after the rate change separately in the return for the transition month. Whether a new decision is published for the rate to apply in 2027 should be monitored.
This circular is for general information only. Please contact us about your specific situation. The Turkish original is available here.
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