ARTICLE · 28 DECEMBER 2022

Accommodation Tax Starts On January 1, 2023

CottGroup

Explore more from CottGroup

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...

TurkeyTax

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.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

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.

Related Articles

16 Soruda Yeni Döviz Dönüşüm Desteği Uygulaması

BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)

Kamu İhalelerinde Vergi Ve Sosyal Güvenlik Prim Borçlarına İlişkin Parasal Sınır 50.000 TL’ye Yükseltilmiştir

BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)

Mandatory Electronic Notification Under The Tax Procedure Law: The Constitutional Court Decision And The New Regime Introduced By Law No. 7587

Acar & Ergönen Attorney Partnership

Kreş Yardimlarinin Vergisel Boyutu

NAZALI Attorney Partnership

Vergi İncelemesi Ve Takdire Sevk İşlemi Yapılmadan Önce Vergi Dairesinin Mükellefe Bildirimde Bulunması Varlık Barışından Yararlanmaya Engel Midir?

BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Tax
- Sales Taxes: VAT, GST
- Tax Authorities

Related Comparative Guides

Comparative Guide

Tax

Comparative Guide

Tax Disputes

See more popular content from

Tax

Obtaining A Turkish Tax Number As A Foreign National 2026

This article examines the Turkish tax identification process for foreign nationals and distinguishes an identification number from tax residence, liability and immigration status. It considers existing identifiers, application documents, official channels, representation, data consistency and the practical use of the number in banking and property transactions.

ONGUR & PARTNERS

Türkiye’s New Foreign-Income Exemption: A Regime For Relocating Individuals

Türkiye has introduced a new tax incentive for individuals relocating to the country. With the Law No. 7582 enacted on 4 June 2026, a new Article repeated 20/D has been inserted into the Income Tax Code, creating a long-term exemption from Turkish income tax on foreign-sourced income. The implementing rules were published in Income Tax General Communique No.333. This article sets out the key features of the regime and highlights the practical considerations.

Balcioglu Selçuk Eymirlioglu Ardiyok Keki Attorney Partnership

Corporate Taxation In Turkey

This article examines corporate taxation in Turkey from the perspective of foreign-owned subsidiaries, joint ventures and branches. It distinguishes tax residence, taxable profit, corporate income tax, domestic minimum tax, multinational top-up tax, VAT and withholding on cross-border payments

ONGUR & PARTNERS

Operating A Business In Turkey’s Free Zones 2026

This article examines the legal and tax framework for foreign businesses operating in Turkish free zones. It considers operating licences, corporate structure, customs treatment, manufacturing and service incentives, payroll relief, VAT, related-party dealings, premises, staffing and acquisition due diligence.

ONGUR & PARTNERS

Yurt Dışından Elde Edilen Kazanç Ve İratlarda Gelir Vergisi İstisnası

Turkey has introduced a significant 20-year income tax exemption for foreign-sourced earnings of individuals who establish residency in the country. This comprehensive guide examines the eligibility requirements, application procedures, and critical conditions that must be met to benefit from this tax incentive designed to attract wealthy individuals and skilled professionals to Turkey.

NAZALI Attorney Partnership

Articles 23/4 And 22/1/D Of The Turkey/Italy And Turkey/Spain Prevention Of Double Taxation Treaties And Their Impact On Cross-Border Transactions

The analysis below addresses the issue of whether Articles 23/4 and 22/1/d of the Turkey/Italy and Turkey/Spain prevention of double taxation treaties offer a unique opportunity for cross-border financial structuring in relation to dividends, royalties and interest income.

New Withholding Tax Rates On Interest Income Paid For Time Deposits And Premiums Paid For Participation Accounts

A brief on significant legal developments in Turkey.

Company Formation In Hungary: Tax Exemptions, 9% Corporate Income Tax And 0% Withholding Tax

In the current landscape of global commerce, from multinational enterprises to start-ups, investors are prioritizing jurisdictions that offer a compliant, stable, and fiscally advantageous environment for establishing their European Union (EU) operations.

New Communique On Special Communications Taxes

We have explained the problems in the Turkish satellite platform market, stemming from the special communications taxes in our Mondaq article titled "Special Communication Taxes in Turkish Pay TV Markets: An Illustration of Legal Uncertainty".

Balcioglu Selçuk Eymirlioglu Ardiyok Keki Attorney Partnership

Numerous Government Fees And Taxes Increased With The Recently Published Presidential Decrees

The Presidential Decrees (the "Decrees") regarding the increases in particular government fees and taxes have been published in the Official Gazette No. 32241 and dated 7 July 2023.