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Amendments to the Legislation on Residences Leased for Tourism Purposes

Amendments to the Legislation on Residences Leased for Tourism Purposes

The Law Regarding the Leasing of Residences for Tourism Purposes and Amendments to Some Laws was published in the Official Gazette numbered 32357 on November 2, 2023.

The purpose of this Law is to establish the procedures and principles for the leasing of residences for tourism purposes to both natural and legal persons.

The Law covers provisions related to general principles for leasing residences for tourism purposes, the issuance of permits, administrative sanctions, and the legislation that applies to residences leased for tourism purposes.

However, leases exceeding one hundred days at a time are excluded from the scope of this Law.

With the new regulations;

  • Property owners engaging in tourism leasing activities are required to apply for a permit from the Ministry of Culture and Tourism within one month starting from January 1, 2024.
  • For a residence to be leased for tourism purposes, unanimous consent of the condominium owners in the building where the residence is located is required. Additionally, the plaque obtained from the Ministry must be displayed at the entrance of the residence used for tourism leasing.
  • The permit issuance process will be concluded within 3 months from the application date.
  • Those whose applications are not accepted cannot operate, but the rights of tenants of these residences will continue until the end of the contract period.

Residences rented for 100 days or less will be classified as tourist residences as per the Law. However, leases for more than 100 days at once will not fall under the purview of the Law.

Notifications for residences rented for tourism purposes will persist under the Identity Notification Law, and the responsibility for compliance lies with the permit holder.

The provisions of the Law regarding rentals for tourism purposes will go into effect on January 1, 2024.

You can access the Official Gazette regarding the subject matter here (In Turkish).

Should you have any queries or need further details, please contact your customer representative.

Written by Selma Kıy, Zeynep İzel Güner, Posted in Taxation Law

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About The Author

Selma Kıy

Certified Public Accountant - SMMM

Zeynep İzel Güner

Translator and Content Creator
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