Turkey's Revenue Administration has updated its Accommodation Tax Guide, providing detailed guidance on taxable services, exemptions, invoicing, and compliance requirements while reflecting the temporary 1% tax rate in effect until 31 December 2026.
Turkey’s Revenue Administration, on 19 June 2026, published an updated Accommodation Tax Guide, providing revised explanations and examples on the application of the Accommodation Tax (Konaklama Vergisi) following a temporary reduction in the tax rate from 2% to 1% through 31 December 2026 under Presidential Decision No. 11263.
The Accommodation Tax is regulated under Article 34 of the Expense Taxes Law No. 6802 and has been in force since 1 January 2023. The updated guide aims to assist taxpayers by clarifying key aspects of the tax, including the taxable event, liable taxpayers, taxable and exempt services, the tax base, invoicing requirements, and declaration and payment procedures.
The tax applies to overnight accommodation services provided by facilities such as hotels, motels, holiday villages, pensions, apart-hotels, guesthouses and campsites. It also covers services supplied within the accommodation facility and sold together with the stay, including food and beverage services, entertainment activities, and the use of swimming pools, sports facilities and thermal spas.
Accommodation packages offered under concepts such as “all-inclusive” and “half-board” remain fully subject to the tax.
According to the guide, the operator of the accommodation facility is responsible for the tax. The taxable event occurs when the accommodation service is provided, regardless of whether payment is made in advance, after the service is rendered, or not collected. Complimentary stays provided for promotional purposes or to employees and relatives may also trigger a tax liability.
The tax base is the total value of the accommodation service excluding VAT (KDV). Where charges are denominated in foreign currency, amounts must be converted into Turkish lira using the Central Bank buying exchange rate applicable on the date the service is provided. The Accommodation Tax must be shown separately on invoices and similar documents.
The guide also outlines exemptions for services provided to students in student-only dormitories, pensions and camps, as well as services supplied to diplomatic missions, consulates and eligible diplomatic personnel where reciprocity conditions are met.
For compliance purposes, taxpayers must file Accommodation Tax returns electronically and pay the tax by the evening of the 26th day of the month following the relevant service period. Returns are submitted to the tax office where the taxpayer is registered for VAT or, where no VAT registration exists, to the competent local tax office.
The publication of the updated guide provides taxpayers with revised administrative guidance ahead of the expiry of the temporary 1% Accommodation Tax rate at the end of 2026, helping accommodation providers apply the tax and meet their reporting obligations correctly.
