The Ultimate Guide for Homeowners: Renting Your Property for Short-Term Stays in Turkey in 2025 (Law No. 7464 Explained)
Introduction: Thinking About Listing Your Property on Airbnb?
Starting in 2025, renting your property for daily or weekly stays on Airbnb and similar platforms in Turkey is no longer a casual “side income” opportunity. It now requires:
A government-issued permit,
VAT compliance,
Accommodation tax declarations,
and exposes you to serious financial and legal risks if done incorrectly.
In this guide, we will clearly break down the 10 essential questions you need to understand before renting your property short-term under Turkey’s Law No. 7464, helping you avoid costly mistakes and navigate the process efficiently.
1️⃣ Do I Need a Permit to Rent My Property for Short-Term Stays?
Yes.
Under Law No. 7464, effective January 1, 2024:
- Any rental of 100 days or less for tourism purposes requires a “Tourism Purpose Short-Term Rental Permit” from the Ministry of Culture and Tourism before signing any rental agreement.
Operating without this permit can lead to heavy administrative fines and retroactive tax penalties.
2️⃣ How Is My Income from Short-Term Rentals Taxed?
Short-term rental income is now considered “business income” (commercial income), not passive rental income.
Once you obtain the permit, even if you do not actively rent your property, you are required to:
Register as a taxpayer for business income,
Maintain books and records,
File tax returns accordingly.
3️⃣ Do I Need to Pay VAT on Short-Term Rentals?
Yes.
Short-term rentals under Law No. 7464 are subject to:
20% VAT,
Filed and paid monthly.
Unlike hotels (which apply a 10% VAT), short-term residential rentals are taxed at the general VAT rate of 20%.
4️⃣ Am I Also Required to Pay an Accommodation Tax?
Yes.
You must pay a 2% accommodation tax on your gross rental income (excluding VAT), which is:
Calculated monthly,
Filed and paid by the 26th of the following month.
5️⃣ Does This Law Apply to Long-Term Rentals?
No.
If you rent your property for longer than one year, Law No. 7464 does not apply. In this case, your income is considered passive rental income and does not require a tourism permit.
6️⃣ Does Using Airbnb or Similar Platforms Change the Tax Situation?
No.
Listing on Airbnb or other platforms does not change your tax obligations. These platforms are only intermediaries for advertising and payment processing and do not eliminate your tax or permit responsibilities in Turkey.
7️⃣ What If I Obtain a Permit but Do Not Rent Out My Property?
Once you receive the permit:
You are automatically considered a taxpayer for business income,
Required to keep records and submit tax declarations, even if you have not rented the property.
The tax registration remains active until you formally cancel your permit and close your tax registration.
8️⃣ Am I Required to Keep Financial Records?
Yes.
As a business income taxpayer, you must:
Keep legally compliant accounting books,
Document all income and expenses,
File VAT and accommodation tax returns monthly.
9️⃣ When and How Do I Pay Taxes?
VAT & Accommodation Tax: Filed and paid by the 26th of each month.
Annual Income Tax (Business Income): Declared annually and paid in March/April of the following year.
10️⃣ Do I Need to Work with a Certified Public Accountant (CPA)?
While not legally mandatory, working with a CPA is practically essential to:
Avoid filing mistakes,
Prevent retroactive tax penalties,
Manage your monthly declarations,
Ensure compliance with Turkish tax regulations.
What Happens If You Don’t Take Proper Action?
Failing to comply with the requirements under Law No. 7464 may lead to:
Retroactive tax assessments with interest,
Non-closable tax obligations,
High administrative fines.
What Do You Gain By Working With Us?
✅ Full management of your permit application process,
✅ Timely and accurate VAT, accommodation tax, and annual tax filings,
✅ Proactive compliance to prevent audits and penalties,
✅ The freedom to focus on maximizing your rental income while we handle your compliance.
Call to Action: Take the Right First Step for Your Short-Term Rental Business in Turkey
Thinking about earning income through Airbnb or other short-term rentals in Turkey? The best investment you can make is setting up your legal and tax structure correctly from the start.
📞 Contact us now to schedule a consultation: 0 216 352 29 61
📩 Or email us: info@ozmconsultancy.com
We will handle your permits, tax compliance, and ongoing obligations so you can confidently and profitably operate your short-term rental business in Turkey.
