Turkey temporarily reduces accommodation tax rate to 1% under Presidential Decision No. 11263, effective from 1 May to 31 December 2026, while maintaining the existing scope of the tax under the Expenditure Tax Law.
Turkey’s Revenue Administration has confirmed that, on 30 April 2026, Presidential Decision No. 11263 was published in the Official Gazette, introducing a temporary reduction in the accommodation tax rate.
Under the Presidential Decree, the accommodation tax rate set out in Article 34 of the Expenditure Tax Law (Law No. 6802) will be applied at 1% instead of 2%. The reduced rate takes effect from 1 May 2026 and will remain in force until 31 December 2026 (inclusive).
Originally introduced with effect from 1 January 2023, the accommodation tax is levied on income derived from accommodation services, including hotels, motels, hostels, guesthouses and campsites. The tax base also covers related services provided within such facilities, including food and beverage services, recreational activities, and the use of pools and sports facilities.
The measure provides a temporary adjustment to the applicable rate while maintaining the scope of the accommodation tax as defined under existing legislation.
The decree entered into force on its publication date and is to be implemented by the Minister of Treasury and Finance.
