What is the Accommodation Tax? 2026 Current Rate and Calculation Guide
Accommodation tax is a consumption tax levied on overnight services provided by accommodation facilities such as hotels, pensions, apart hotels, and short-term rental residences. With the Presidential Decision published in the Official Gazette on May 1, 2026, the rate was reduced from 2% to 1%.
Accommodation Tax Rate 2026
Period | Rate |
|---|---|
2023 – April 2026 | 2% |
As of May 1, 2026 | 1% |
The tax is calculated over the price of the accommodation service excluding VAT. It is not included in the VAT base — it is shown on the invoice as a separate item.
How is Accommodation Tax Calculated?
Formula: Accommodation Service Fee (excluding VAT) × 1%
Example:
Nightly price: 2,000₺ (excluding VAT)
Accommodation tax: 2,000 × 0.01 = 20₺
VAT (8%): 160₺
Total paid by the guest: 2,180₺
Accommodation Tax Calculation Table
In the table below, you can see the accommodation tax amounts for different nightly prices.
Nightly Price (excluding VAT) | Accommodation Tax (1%) | VAT (8%) | Total Guest Payment |
|---|---|---|---|
500₺ | 5₺ | 40₺ | 545₺ |
1,000₺ | 10₺ | 80₺ | 1,090₺ |
1,500₺ | 15₺ | 120₺ | 1,635₺ |
2,000₺ | 20₺ | 160₺ | 2,180₺ |
3,000₺ | 30₺ | 240₺ | 3,270₺ |
5,000₺ | 50₺ | 400₺ | 5,450₺ |
10,000₺ | 100₺ | 800₺ | 10,900₺ |
Formula: Accommodation tax = Nightly price (excluding VAT) × 1%
Who Pays the Accommodation Tax?
The taxpayer of the accommodation tax is the person or entity operating the facility, not the guest. That is, the legally responsible parties for the tax are:
Hotel, motel, pension, and apart hotel operators
Owners of short-term rental residences holding a Tourism Residence Certificate
Those operating daily rental villas and summer houses
Campsite operators
The guest sees the accommodation tax as a separate line item on the invoice and pays this amount to the business. The operator, in turn, is responsible for declaring and paying the collected tax to the state. To calculate the net income of your property after tax, you can use our Airbnb Income Calculator tool.
Cases Exempt from Accommodation Tax
Accommodations in student dormitories and camps
Accommodations for treatment purposes in healthcare facilities
Accommodation services for individuals with diplomatic immunity
Difference Between Accommodation Tax and VAT
Accommodation Tax | VAT | |
|---|---|---|
Rate | 1% | 8% |
Tax Base | Service fee excluding VAT | Service fee excluding VAT |
Invoice display | Separate item | Separate item |
Declaration | Monthly | Monthly |
Accommodation Tax Invoice Example
Items on an accommodation invoice appear as follows:
Item | Amount |
|---|---|
Accommodation service fee | 2,000₺ |
Accommodation tax (1%) | 20₺ |
VAT (8%) | 160₺ |
Grand total | 2,180₺ |
Accommodation tax is not included in the VAT base. Both tax items are calculated separately and shown on private lines on the invoice.
Accommodation Tax Declaration and Payment
Accommodation tax is not declared with an independent tax return, but is declared within the VAT tax return.
Declaration period: Monthly
Declaration date: Until the 26th of the following month
Payment date: Same day as the declaration date
Declaration venue: Revenue Administration e-declaration system (Interactive Tax Office)
A tax loss penalty and delay interest apply to accommodation taxes that are not declared on time.
To see all tax items on your short-term rental income together, including accommodation tax, VAT, and income tax, you can review our Airbnb Tax Guide page.
What is the Accommodation Tax percentage for 2026?
1% as of May 1, 2026.
When is the Accommodation Tax Declared?
In monthly periods, by the 26th of the following month.
Is the Accommodation Tax included in VAT?
No, it is calculated separately and shown separately on the invoice.
Has the Accommodation Tax Decreased?
Yes, as of May 1, 2026, it was reduced from 2% to 1%.
Real Estate Management
