Turkey's Law No. 7464 mandates all short-term rental owners to obtain a National Short-Term Rental Permit from the Ministry of Culture and Tourism through the e-Devlet portal. This process requires identity verification, property deed information, and unanimous consent from all condominium owners in the building. Properties must display a compliance plaque as proof of adherence to this regulation after obtaining the permit. However, there are limits on the number of units that can be rented out for short-term stays within a building. Exceeding this limit requires a business license and the failure to obtain the required permit will result in penalties starting at TRY 100,000, with higher fines for repeated violations.

IN addition to the National permit, you may also need to obtain a Pansiyon license from your local council (Belediye). These permits can be issued to a Turkish citizen or a foreigner with a valid work permit.

Tenants are strictly forbidden from subletting their accommodations for tourism purposes. However, property owners may need to obtain specific permissions to legally rent out their properties for short-term stays in Turkey:

• Condominium Buildings: Owners must secure approval from all condominium owners in the building before obtaining a short-term rental permit. This ensures collective agreement on rental activities. Luxury residences may be exempt from this requirement.
• Residential Complexes: Approval from all owners in the complex is required, and a copy of the permit must be provided to the site management to keep them informed.
• Luxury Properties: High-end properties with specific luxury features may be exempt from unanimous consent and certain other restrictions, streamlining the process for high-end rentals.
• Authority Notifications: Owners must share their permits and relevant documents with local authorities and law enforcement to ensure proper oversight.
• Neighbor Relations: It’s advisable to inform neighbors about your plans to host short-term rentals to address any potential concerns.
• Regulatory Compliance: A plaque issued by the Ministry of Culture and Tourism must be prominently displayed at the entrance of the rental property, indicating full compliance with all regulatory standards.

Yes, holiday rental income is taxable in Turkey. You are obligated to remit both VAT and Rental Income Tax.

There are two ways to pay rental income tax:

1. Actual (Real Cost) Method:

This method is ideal for owners who maintain detailed financial records. You can deduct expenses such as water and electricity bills, insurance premiums, renovation and maintenance costs, municipal charges, and other business-related taxes from your rental income. The remaining amount is then taxed at the applicable income tax rate, which is 15% if the income does not exceed 14,800 TL per year. If the income exceeds this threshold, the tax rate increases progressively based on the total income.

1. Lump-Sum (Assumed) Method:

If keeping records isn’t your thing, this simpler method might suit you. The tax office assumes 25% of your rental income as your tax, without any deductions for expenses. It’s easy but doesn’t allow for any flexibility like the real cost method.

NOTE:

• If your annual rental income is less than 3,900 TL, you don’t need to declare it.
• If you earn 500 TL or more per month, you must process payments through banks or postal services, regardless of the total amount.
• The rental income period is from March 1st to March 25th of the next year. You need to file your income statement during this time, with the first tax payment due by March 31st and the second in July.

To properly collect and remit taxes, you need to secure specific permits, including a rental income tax permit and a VAT permit. Once these licenses are in place, you are required to collect VAT on all bookings and file a monthly VAT return, even if no VAT is owed. Additionally, you must submit an income tax return.

Yes, Turkey has recently implemented two important tourism taxes designed to enhance local services and infrastructure. Her is a breakdown of the taxes;

1. Accommodation Tax

Starting January 1, 2023, Turkey introduced a 2% tax on overnight stays at various types of accommodations, including hotels, holiday villages, motels, hostels, and short-term rentals. This tax also extends to services such as food, drinks, and entertainment when these are sold as part of the stay. Operators of these establishments are responsible for collecting this tax from their guests and remitting it to the authorities on a monthly basis.

1. Tourist Rental Tax

Beginning January 1, 2024, private apartment and vacation home rentals are also subjected to an additional tax ranging from 1% to 2%. This tax is intended to align private rentals with the tax regulations already in place for hotels and other traditional accommodations.

Yes, you are required to collect and report detailed guest information to local authorities to ensure safety, security, and legal compliance within the hospitality industry. This includes gathering full names, identification numbers (such as passport or national ID numbers), and dates of stay for each guest. This information must be reported daily through the "GEKAP" system or a similar designated platform.

Failure to comply with these daily reporting requirements can result in severe penalties and damage to your reputation. Make sure you have the necessary systems in place to manage and report guest data accurately and securely every day.

Turkey's new short-term rental regulations, effective January 1, 2024, introduce specific health and safety requirements for rental properties. These include mandatory property standards like kitchens, bathrooms, and fire safety measures; strict sanitation and cleanliness protocols; occupancy limits of two people per bedroom, with a maximum of 12 people per property (excluding children under three); and regular inspections by local authorities to ensure compliance. These regulations are designed to enhance the safety, comfort, and well-being of guests in short-term rentals.

Turkey's new short-term rental regulations, effective January 1, 2024, impose specific accountability requirements on online platforms like Airbnb which include:

1. Verification of Permits: Platforms must ensure all listed properties have the required permits from the Ministry of Culture and Tourism before being listed.

2. Display of Permit Information: The permit number must be clearly displayed on each property listing for transparency and legal verification.

3. Monitoring and Compliance: Platforms must regularly check and remove non-compliant listings that lack proper documentation.

4. Obligations to Inform Users: Platforms must inform property owners and renters about legal requirements, including permits, taxes, and reporting obligations.

5. Penalties for Non-Compliance: Platforms face substantial fines, starting at 100,000 Turkish Lira per violation, for listing properties without proper permits.

In Turkey, while there isn't a specific anti-discrimination law for short-term rental operators, general anti-discrimination provisions within the Turkish legal framework apply to housing and accommodation services, including for individuals with disabilities.

1. Turkish Constitution: Article 10 guarantees equality before the law, making discrimination, including against people with disabilities, unconstitutional.

2. Law on Disabled People (No. 5378): Enacted in 2005, this law mandates that public spaces, including accommodations, be accessible to people with disabilities, indirectly prohibiting discrimination by ensuring equal access.

3. Human Rights and Equality Institution of Turkey (TİHEK): Established under Law No. 6701, TİHEK combats discrimination, including in housing, and can investigate and penalize violators.

4. Consumer Protection Law (No. 6502): This law protects consumers from unfair treatment and discrimination, allowing individuals with disabilities to file complaints if discriminated against by rental operators.

While these laws provide a basis for anti-discrimination, enforcement may vary, and there are no specific guidelines for short-term rentals. Operators are encouraged to make properties accessible and adopt inclusive policies to avoid legal issues and ensure equal access.

Turkey's regulations for short-term rentals impose strict data-sharing requirements to ensure security and facilitate monitoring by local authorities. Key aspects include the mandatory daily reporting of guest information (names, identification numbers, dates of stay) through the "GEKAP" system, real-time data submission, and the requirement for property owners to store guest records for up to five years. Online rental platforms may also need to share relevant data with authorities. Non-compliance can result in severe penalties, such as fines or loss of rental permits.

Turkey has specific insurance requirements for short-term rental properties to protect both owners and guests including;

1. Mandatory Earthquake Insurance (DASK): All residential properties, including short-term rentals, must have compulsory earthquake insurance (DASK) to cover damages from earthquakes and related events.

2. Property Insurance: While not always mandatory, comprehensive property insurance is strongly recommended and may be required in some regions. This covers risks like fire, theft, and water damage.

3. Liability Insurance: Liability insurance is highly recommended to protect owners from lawsuits if a guest is injured or causes damage. Additional coverage might be needed depending on local regulations.

4. Guest Insurance: Although not required, informing guests about travel insurance options is advisable to cover personal accidents, health issues, and loss of belongings.

Property owners must maintain active insurance policies and ensure compliance with these regulations to avoid fines and penalties. These measures help mitigate risks and provide security for both property owners and guests.

Turkey's zoning laws and cultural heritage regulations play a significant role in shaping the short-term rental (STR) landscape, particularly in areas with historical or cultural importance. Key points include:

1. Zoning Laws:

• Land Use Regulations: Short-term rentals must align with local land use categories, which define areas for residential, commercial, or mixed uses. Specific permits may be required, or rentals may be restricted in certain zones.
• Residential Zoning: STRs in strictly residential areas may face limitations, such as caps on the number of rentals allowed to protect long-term residents from disruptions.

1. Cultural Heritage Laws:

• Historic Site Protection: Properties in or near historical sites are subject to stringent regulations, limiting renovations and activities to preserve cultural integrity.
• UNESCO Sites: Properties near UNESCO World Heritage Sites must meet both national and international preservation standards.
• Special Permits: Renting in culturally significant areas may require special permits to ensure that tourism does not harm historical sites.

1. Enforcement and Penalties:

• Non-compliance with these regulations can result in severe penalties, including fines, legal action, and mandatory property restoration under heritage authorities' supervision.

Turkey has specific environmental regulations that impact short-term rentals (STR) to ensure sustainability and protect natural resources. Key regulations include:

1. Waste Management: Property owners must provide proper waste disposal facilities and ensure compliance with recycling and composting requirements.

2. Energy Efficiency: STR properties may need to meet energy efficiency standards, including using energy-efficient appliances and renewable energy sources.

3. Water Conservation: In water-scarce regions, properties must implement water-saving measures, such as low-flow fixtures and efficient irrigation systems.

4. Sustainable Tourism Practices: Some areas may have additional guidelines for eco-friendly operations and restrictions on rentals in sensitive environments.

5. Environmental Impact Assessments: Properties in protected or high-value areas may need to undergo an environmental impact assessment before renting.

Non-compliance with these regulations can lead to fines, permit revocation, and required modifications to meet standards.

Turkey has tenant protection laws that apply to all rental agreements, including short-term rentals (STR), to ensure fair treatment of guests through the following provisions:

1. Lease Agreement: A legally binding lease agreement must be in place, detailing the rental terms, duration, rent amount, and responsibilities of both parties.
2. Safe and Habitable Conditions: Landlords must provide safe, habitable living conditions, meeting health and safety standards. Tenants can demand repairs or terminate the lease if these standards are not met.
3. Protection Against Unfair Eviction: Tenants are protected from unfair eviction, and landlords cannot evict them without a valid reason and proper notice.
4. Rent Control: Landlords cannot arbitrarily increase rent during the rental period; any increases must comply with the lease agreement and relevant laws.
5. Dispute Resolution: Tenants can seek legal recourse through consumer arbitration committees or courts if their rights are violated.
6. Refund and Cancellation Rights: Tenants are entitled to clear cancellation and refund policies, and can seek compensation if these terms are not honored or if the property does not match its description.

All guests, whether local or foreign, must be reported daily to local authorities through the "GEKAP" (General Information Gathering System) or a similar designated platform, including details such as full names, identification numbers (passport numbers for foreign guests), and dates of stay. Property owners must ensure that the information provided matches the identification documents presented by the guests, with particular attention to verifying passport details for foreign visitors. Additionally, the collected guest information must be securely stored for up to five years and made accessible to authorities upon request.

Turkey has implemented regulations requiring digital platforms, such as Airbnb, to ensure compliance with local laws for short-term rentals. Key requirements include:

1. Verification of Listings: Platforms must verify that properties have the necessary rental permits from the Ministry of Culture and Tourism before listing them.

2. Displaying Permit Information: The permit number must be clearly displayed on each property listing to ensure transparency and legality.

3. Data Sharing with Authorities: Platforms are required to share property and transaction data with local authorities upon request to ensure proper monitoring and tax compliance.

4. Removal of Non-Compliant Listings: Non-compliant properties must be promptly removed from the platform to avoid fines.

5. Regular Monitoring and Updates: Platforms must regularly update and verify listings to maintain ongoing compliance with legal requirements.

6. Consumer Protection: Platforms must provide clear information to consumers about their rights, rental terms, and the legal status of the properties, ensuring transparency and protection.

These regulations ensure that digital platforms operate within Turkey's legal framework, contributing to fair competition and economic stability.

Turkey's consumer protection laws impact short-term rentals (STR), ensuring renters receive fair treatment and safe accommodations through the following measures:

1. **Right to Information: **Property owners and platforms must provide accurate details about the rental property, including amenities and safety features. Misrepresentation can lead to legal consequences.
2. Transparency in Pricing: All rental costs, including taxes and fees, must be clearly communicated before booking to avoid hidden charges.
3. Safe and Secure Accommodation: Rentals must comply with health and safety standards. Renters can file complaints if standards are not met, and owners may face penalties.
4. **Cancellation and Refund Policies: **Clear policies must be provided and followed. Renters have rights to refunds based on agreed terms.
5. **Dispute Resolution: **Renters can seek resolution for issues like property misrepresentation through consumer arbitration or courts.
6. Platform Obligations: Platforms must ensure listed properties comply with consumer protection laws and provide channels for complaints.

Non-resident owners of short-term rentals in Turkey must comply with the same laws as resident owners, including obtaining the necessary licenses and fulfilling guest reporting and registration requirements. Additionally, they are required to appoint a legal representative in Turkey to manage compliance. Failure to adhere to these regulations can result in fines, permit revocation, and legal action, with penalties starting at 100,000 Turkish Lira. Furthermore, foreign property owners may also face additional reporting requirements related to currency transactions or cross-border activities, depending on the rental amount and the method of financial transaction used.

Turkey enacts specific regulations during national events, holidays such as Republic Day (October 29), Istanbul Film Festival in April, Eid al-Fitr (Ramazan Bayramı) and Eid al-Adha (Kurban Bayramı), Istanbul International Music Festival in June, Hidrellez Festival in May, Cappadocia Balloon Festival and other national events to maintain order, safety, and fair business practices with the following measures;

1. Temporary Permit Restrictions: Local authorities may limit new short-term rental permits to control tourist influx and ensure public safety.
2. Increased Inspections: There may be more frequent property inspections to ensure compliance with health, safety, and legal standards.
3. Price Controls: The government might impose temporary price controls to prevent price gouging during high-demand periods.
4. Special Reporting Requirements: Property owners may need to provide additional guest information and safety reports.
5. Public Order Regulations: Authorities could enforce rules on guest numbers, noise, and curfews to reduce disruptions.
6. Tourism Tax Adjustments: Temporary tax rate increases may be applied to fund public services and infrastructure during peak times.

Turkey enforces strict penalties for violating short-term rental (STR) regulations, aimed at ensuring compliance with licensing, tax, safety, and zoning laws. Key penalties include:

1. Fines for Operating Without a Permit: Operating an STR without the required permits can result in fines starting at 100,000 Turkish Lira (~$3,500), escalating to 500,000 TL (~$18,000) or even 1 million TL (~$36,000) for continued violations.
2. **Penalties for Zoning or Cultural Heritage Violations: **Unauthorized changes to properties in protected areas can lead to significant fines and may require restoration of the property under heritage conservation supervision.
3. Fines for Safety and Reporting Violations: Non-compliance with safety standards or guest reporting requirements can result in hefty fines and may lead to the suspension or revocation of rental permits.
4. Platform Penalties: Digital platforms that list non-compliant properties can face fines of up to 100,000 TL per violation, with additional penalties for ongoing non-compliance.
5. **Additional Consequences: **Continued violations can lead to property closure, legal action, loss of business licenses, and restrictions on future rental operations.