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On 1 February 2023, Turkey's Revenue Administration announced the publication of the Accommodation Tax Guide, which includes explanations and examples on how to apply the accommodation tax. The 2% accommodation tax applies on income from accommodation services, including hotels, motels, hostels, guesthouses, campsites, etc., as well as services provided in such accommodation, such as food, beverage, recreation, use of pools/sports facilities, and similar. The tax was originally to apply from 1 April 2020, but was deferred multiple times before taking effect on 1 January 2023. The guide covers the taxable event for accommodation tax, the accommodation tax payer, services subject to accommodation tax, services exempt from accommodation tax, the declaration and payment of accommodation tax, and other matters.