January 1, 2026

Airbnb Tax Guide 2026: What You Need to Know About Accommodation Tax, VAT, and Income Declaration

Airbnb tax; is the entirety of the liabilities arising from the commercial income derived from the rental of residences for tourism purposes, VAT, Accommodation Tax, and Income Tax.

The world of Airbnb and short-term rentals entered 2026 with a big question mark due to court decisions taken in the last quarter of 2025. The question that is the most complex for hosts, "Is short-term rental a commercial profit or rental income (GMSI)?", directly changes your tax obligations.

As Homeyday, we are clarifying your tax roadmap for 2026 in light of the law number 7464 and current Council of State decisions.

How Much is the Airbnb Tax? 2026 Rates

There is no single answer to the question that investors are most curious about, how much is the Airbnb tax; because the amount to be paid varies depending on your total turnover and expenses. The taxes that will be deducted from your Airbnb income as of 2026 are as follows:

VAT: 20% on the service fee (it may be 10% depending on the tourism certificate and incentive status).
Accommodation Tax: 2% on revenue excluding VAT.
Income Tax: Varies between 15% and 40% according to the progressive rate slice based on your annual profit.
VAT-2: 20% on the Airbnb commission fee (paid as responsible).

The VAT Riddle

VAT is the most discussed item in short-term rental. Here are the 2026 scenarios:

Ministry of Finance's Opinion (Commercial): Since your Airbnb income is considered as "commercial service", it is subject to 20% VAT.
Tourism Certificate Advantage: If you have a Tourism Management Certificate, this rate may be applied as 10%.
Court Decision (GMSI): If your activity is considered not commercial but as "rental income", you do not pay VAT.

Homeyday Recommendation: To avoid risk while the judicial process continues, it is safest to calculate your costs assuming 20% VAT. We closely monitor this process in properties managed by Homeyday with our financial advisors.

Accommodation Tax: Fixed and Inevitable

Regardless of VAT, an Accommodation Tax of 2% is collected on the total accommodation fee paid by the guest (excluding VAT).

Who Pays: The guest pays, the host collects.
Declaration: Declared and paid by the host to the tax office.
Exemption: There is no exemption for this tax; unless it is a student dormitory or a housing unit, it must be paid for every Airbnb accommodation.

Income Tax Return

This is the tax you need to pay based on your net earnings.

If Commercial Profit: You are subject to progressive tax brackets (between 15% - 40% according to the 2026 tariff). You can deduct expenses such as cleaning, renovation, and Homeyday commission fees.
If Rental Income (GMSI): You can benefit from certain exemptions and choose the "flat rate expense" method to write off 15% of the income directly as expenses.

Warning: Tax brackets and exemption amounts for the year 2026 have been updated according to inflation rates. You should pay attention to the current amounts when submitting your declaration in March.

Tax Declaration Calendar (Things to Remember)

If you are not working with a professional management, you should note the following calendar in your agenda:

VAT Declaration: Every month (or in quarterly periods).
Accommodation Tax Declaration: Every month.
Annual Income Tax Declaration: In March of each year (for the income of the previous year).
VAT-2 Declaration: Since the commission invoice deducted by Airbnb is foreign-sourced, this VAT amount (20%) should be declared as "Responsible Person".

How to Obtain an Airbnb Tax Number?

The first step to legally start a short-term rental activity is to establish a tax obligation with the tax office. Many hosts think that there is a separate number called airbnb tax number, but what is actually meant is the Tax Identification Number. If you do not already have a company, you can start a sole proprietorship and use your T.C. Identification number as the tax number. This process is mandatory for the taxation of your Airbnb income as commercial profit and for issuing invoices.

Airbnb Tax Calculation: How to Find Your Net Profit?

Doing a proper airbnb tax calculation is essential to see the net amount you will have left at the end of the month. Let’s consider a simple example: suppose you earned 10,000 TL in accommodation income:

First, you should set aside the 2% Accommodation Tax (approximately 200 TL).
Then, you must calculate the 20% VAT from the remaining amount (using the internal percentage method).
You should deduct expenses such as cleaning, electricity, water, and Homeyday management commission from the gross profit obtained.
Then, you will pay Income Tax according to your tax band on the remaining net profit. Homeyday performs all these complex calculations for you and presents them transparently from your panel.

Airbnb Tax Penalty and Sanctions

The Ministry of Finance cross-checks bank transactions and platform data. When undisclosed income is detected, a airbnb tax penalty (Tax Loss Penalty) is imposed, equivalent to the amount of unpaid tax. Additionally, late interest is applied for undisclosed periods. The only way to escape this heavy financial burden is to manage the process legally with professional management from the very beginning.

Key Distinction: Commercial Profit or Rental Income?

The tax office (Ministry of Finance) tends to consider anyone who obtains the "Tourism Residence Certificate" under law number 7464 as a commercial profit taxpayer. This means that hosts must keep records, pay VAT, and enter into the status of a tradesman/merchant.

However, the precedent decisions given by the Council of State at the end of 2025 may change the rules of the game. The judiciary states: "If the host does not provide hotel services such as breakfast, reception, or daily cleaning; and only rents out his/her furnished house, this activity should be considered not commercial, but as Real Estate Capital Income (Rental Income)."

Why is this distinction important? Because it can change your tax rates between 20% and 40%.

Do Not Get Lost in the Tax Maze

The regulations are complex, and penalties are severe. Especially details like VAT-2 and Accommodation Tax that can be overlooked may come back to you as "tax loss penalty" years later.

As Homeyday, we manage not only your guests but also the financial health of your property. Leave all invoicing, tax calculation, and regulatory tracking processes to our expert team; you just enjoy the net income that gets credited to your account at the end of the month.

Is it mandatory to establish a personal company for Airbnb income?

The Law No. 7464 and the current approach of finance characterize short-term rental activities as a "commercial organization." If you have obtained a "Tourism Purpose Housing Permit" for your property, you must establish tax liability (individual company or legal entity) in order to issue invoices and submit VAT declarations. Establishing an individual company allows you to deduct expenses such as cleaning, maintenance, and Homeyday Management Commission from taxes, thereby optimizing your net profit.

Why Am I Paying the Tax (VAT-2) on the Commission That Airbnb Cuts?

Since Airbnb is an entity based outside Turkey, the service fee (commission) invoice it issues falls under "service import". According to Turkish Tax Legislation, the obligation to declare and pay the VAT at the rate of 20% for the service received from abroad is the responsibility of the homeowner, declared "as a liable person" (with the VAT-2 declaration). This detail is often overlooked, leading to the highest tax penalties being imposed at this point. Homeyday makes this complex process transparent and traceable on behalf of property owners with financial reporting support.

What is Accommodation Tax and How is it Collected from Guests?

The Accommodation Tax, which came into effect in 2023 and continues to be applied in 2026, is calculated at a rate of 2% on the price of the accommodation service excluding VAT. This tax is a direct charge reflected to the guest; however, the declaration and payment are made monthly by the property owner. The Airbnb platform may not always automatically collect this tax; therefore, manual tracking and accurate declaration are crucial.

How Does the "100 Day Rule" Affect Taxation?

Under Law No. 7464, all rentals made for a duration shorter than 100 days in a single instance are classified as "Tourism-Oriented Rentals" and are subject to commercial taxation (VAT + Accommodation Tax). If the rental period exceeds 100 days in a single instance, this rental is considered as GMSI (Regular Rental Income); VAT and Accommodation Tax do not apply. However, for Airbnb investors strategically targeting high returns, short-term rentals offer a significantly higher ROI (Return on Investment) despite the tax burden.

What kind of penalties will I face if I do not file a declaration?

The Ministry of Finance conducts cross-checks on bank account transactions and platform data (Airbnb, Booking, etc.) using AI-supported systems. In the case of undisclosed income detection; in addition to the unpaid principal tax, a "Tax Loss Penalty" equivalent to the tax amount and monthly late interest will be applied. Moreover, the administrative fines for not obtaining a permit from the Ministry of Tourism have reached quite high amounts with the 2026 tariff. To mitigate risks, you can benefit from Homeyday's legal compliance processes.