GATAVIA GLOBAL · Gatavia Türkiye

Short-term rentals in Türkiye

This section explains how short-term rental works in Turkey and how to correctly separate the different legal, tax, and operational layers. The specific answer depends on the type of property, the manner of operation, and the rules that apply to the case.

✓ Information reviewed: 08/27/2026

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GATAVIA

This section explains how to analyze market, profitability, and investment in Turkey without confusing the different legal, tax, and operational layers. The concrete answer depends on the type of property, the method of operation, and the applicable rules. The specific and verified data are presented below in the Gatavia information block.

The investment analysis must separate general tourism data from the actual metrics of a specific property. National or regional overnight stays help understand demand but do not equate to occupancy, average price, or profitability of a property.

Tourism market in Türkiye

Data, context and key indicators for the tourism market.

tourism

9.258 million visitors in Q1 2026

TÜİK recorded 9.258 million visitors in the first quarter of 2026, +1.5% year-on-year.

Period: Q1 2026

tourism

USD 9.896 billion in tourism revenue in Q1 2026

Tourism revenue grew from USD 9.494bn in Q1 2025.

Period: Q1 2026

tourism

62.3 million visitors in 2024

The Ministry reported 62.3 million visitors.

Period: 2024

tourism

USD 61.1 billion in tourism revenue in 2024

The Ministry reported USD 61.1bn.

Period: 2024

regulation

Unanimidad

The unanimity of the building remains the main barrier

Ordinary application requires unanimous decision of the owners.

Period: 2026

Buildings with more than 3 independent units

Maximum 25% of the building for the same owner

Yes.

Period: 2026

Accommodation subject to VAT services

1% temporary control

1% temporary control Application: Accommodation subject to VAT services What to check: Exact effective date. Process: 1% between 1/5 and 31/12/2026; recheck from 1/1/2027. Frequency: Monthly Term: 31/12/2026 Documentation: Service dates, tax declarations Evidence: Tax book Risk: High

Period: 2026

Regulatory alerts

Public information is not yet available for this section.

Regulatory framework

national

Mandatory permit for tourism contracts of 100 days or less

Yes.

Mandatory permit for tourism contracts of 100 days or less Application: Properties rented by individual contract ≤100 days Verified rule: Yes. Conditions: Eligible property and authorized holder. Exceptions: Single contracts over 100 days are excluded from Law 7464, without eliminating other regulations. Moment: Before offering/renting. Legal reference: Law 7464; Regulation 2023/12/28

national

The ordinary tenant cannot request permission to sublet

No, except for expressly authorized figures.

The ordinary tenant cannot request permission to sublet Application: Applicants Verified rule: No, except for expressly authorized figures. Conditions: Real right or authorized legal figure. Exceptions: High-quality residential operators under conditions. Timing: Before the application. Legal reference: KTB Istanbul application guide

national

Unanimity of the building owners

Yes, general rule.

Unanimity of the building owners Application: Ordinary housing in a multi-unit building Verified rule: Yes, general rule. Conditions: Ordinary building with multiple units. Exceptions: Separate and high-quality residences have specific treatment. Timing: With the application. Legal reference: Law 7464 art.3; KTB guide

national

Maximum 25% of the building for the same owner

Yes.

Maximum 25% of the building for the same owner Application: Buildings with more than 3 independent units Rule verified: Yes. Conditions: More than 3 units. Exceptions: Separate/high-quality residences with their own regime. Timing: Before new applications. Legal reference: Law 7464; KTB guide

national

More than five units from the same owner in the same building

Activates additional requirements.

More than five units from the same owner in the same building Verified rule: Activates additional requirements. Conditions: >5 units permitted from the same owner in the same building. Exceptions: High-quality residences have their own rules. Timing: With the additional application. Legal reference: KTB 2026 application guide

Short-term rental taxation

Taxation

Residential exemption 2026: 58,000 TL

58000

Taxation

Tarifa personal del 15 % al 40 %

40

Taxation

Corporate income tax general 25 %

25

Taxation

Legal accommodation tax rate 2 %

2

Taxation

KDV 10% on certified lodging services per night

10

Taxation

Tourist accommodation: no KDV 10 %

20

Regulatory and market evolution

12/31/2026

1% temporary control

1% temporary control Application: Accommodation subject to VAT services What to check: Exact effective date. Process: 1% between 1/5 and 31/12/2026; recheck from 1/1/2027. Frequency: Monthly Term: 31/12/2026 Documentation: Service dates, tax declarations Evidence: Tax book Risk: High

08/14/2026

14/08/2026: verification system for platforms and agencies

KTB published Circular 2026/4 on data verification.

07/31/2026

Visitors Q1 2026

Visitors Q1 2026 Value: 9,219,000 visitors Reference year: 2026 Scope: Turkey Interpretation: +4.2% year-on-year.

04/30/2026

Visitors Q1 2026

Visitors Q1 2026 Value: 9,219,000 visitors Reference year: 2026 Scope: Turkey Interpretation: +4.2% year-on-year.

01/01/2026

Visitors Q1 2026

Visitors Q1 2026 Value: 9,219,000 visitors Reference year: 2026 Scope: Turkey Interpretation: +4.2% year-on-year.

07/26/2024

62.3 million visitors in 2024

The Ministry reported 62.3 million visitors.

PROFESSIONAL CONTENT

Gatavia Professionelles Dossier · Türkiye

Advanced analysis for owners, managers and investors who need to go beyond public information.

01

Due diligence

Professional checks before purchasing, operating or converting short-term accommodation.

🔒 Protected content

02

Advanced regulation

In-depth analysis of requirements, restrictions, risks and regulatory scenarios.

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03

Professional taxation

Advanced tax treatment, scenarios and issues requiring special attention.

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04

Professional operations

Processes, recurring obligations and documentary control.

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05

Territorial radar

Assessment of territories, cities and areas with different market or regulatory conditions.

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06

Investors

Risks, costs, profitability, scenarios and criteria before making an investment decision.

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07

Managers

Compliance, representation, reporting and professional management for third parties.

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08

Metrics and alerts

Professional indicators covering market, demand, risk and regulatory evolution.

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This dossier is included with Gatavia Country and Gatavia Global.

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Sources and reference authorities

Gelir İdaresi Başkanlığı

Accommodation Tax 2026 Guide

Gelir İdaresi Başkanlığı

Rental Income

Gelir İdaresi Başkanlığı

Income Tax 2026 rate

Gelir İdaresi Başkanlığı

Declaration of Corporate Tax

Gelir İdaresi Başkanlığı

İstanbul İl Kültür ve Turizm Müdürlüğü

Kişisel Verileri Koruma Kurumu

Decision on hotel guest registration data and marketing consent

Kişisel Verileri Koruma Kurumu

Principle decision on retaining identity-card copies in accommodation

Kültür ve Turizm Bakanlığı

2026 monthly arriving foreigners and citizens

Kültür ve Turizm Bakanlığı

10 October 2025 amendment to tourism-purpose housing rental regulation

Kültür ve Turizm Bakanlığı

Resmî Gazete / Kültür ve Turizm Bakanlığı

Tapu ve Kadastro Genel Müdürlüğü

Land Registry Law Article 35 — foreign real estate acquisition limits

TÜİK

Tourism Statistics 2025 annual

TÜİK

Tourism Statistics Q2 2026

PROFESSIONAL PDF GUIDE

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Gatavia organises professional information for information and management purposes. General information does not replace legal, tax or technical advice tailored to a particular case.