Accommodation Tax Rate Reduced to 1%

Published in the Official Gazette dated 01.05.2026 and numbered 33240, Presidential Decree No. 11263 reduced the accommodation tax rate from 2% to 1% for the period between May 1, 2026 and December 31, 2026.

Pursuant to Article 34 added to the Expenditure Taxes Law No. 6802 by Law No. 7194, accommodation tax applies to overnight accommodation services provided in facilities such as hotels, motels, holiday villages, pensions, apart hotels, guesthouses, campsites, mountain houses, and plateau houses, as well as all other services offered within the accommodation facility when sold together with the accommodation service, including food and beverage services, activities, entertainment services, and the use of pools, sports, thermal, and similar facilities.

The tax base for accommodation tax consists of the total amount received or accrued in return for services subject to the tax, excluding value added tax, regardless of the form in which it is provided, including money, goods, and other benefits, services, and values that can be represented in monetary terms.

The Presidential Decree entered into force as of the date of its publication.

You may access Presidential Decree No. 11263 here. (In Turkish)

Category Taxation Law

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