What is Accommodation Tax (Turkey)?
Turkish: Konaklama Vergisi
Turkey's accommodation tax (konaklama vergisi) is a tax charged on overnight accommodation services at hotels and similar establishments, calculated on the price excluding VAT. The general rate is 2%; it is being applied at 1% from May 1 to December 31, 2026.
The accommodation tax has been in effect since January 1, 2023, and its legal basis is Article 34 of the Expenditure Taxes Law No. 6802 (Gider Vergileri Kanunu). The tax base includes the accommodation charge together with food and beverage and other on-site services provided along with the overnight stay; services that do not involve an overnight stay (for example, restaurant service to outside customers) are not subject to the tax.
The accommodation tax is not included in the VAT base: VAT and accommodation tax are calculated separately on the same amount excluding VAT and are shown separately on the invoice. Because the rate can be changed by presidential decree, it is advisable to check the current rate; consult your financial advisor (mali müşavir) for details.