Expat · Airbnb / Short-term Rental
Airbnb & short-term rental tax + 2024 licensing regime
Since 2024 Turkey requires a Ministry of Culture & Tourism licence for every short-term rental unit — Airbnb, Booking, direct bookings all in scope. Following the Danıştay stay of execution (objection rejected 29 June 2026), individual owners with a tourism permit and no hotel-style services are currently taxed as rental income, not commercial income — a stay of execution, not a final ruling, subject to change on appeal. VAT may still apply. We handle both the licence and the tax side.
Who this is for
- Foreign property owners running Airbnb in Istanbul / Bodrum / Antalya
- Citizenship-by-investment buyers operating short-term rentals
- Property managers with multiple STR units
- Owners newly in scope of the 2024 licensing regime
What's included
- Short-term rental licence application to Ministry of Culture & Tourism
- Apartment-building consent (where required) — coordination with the yönetim plan
- VAT registration if required (non-resident operators often are)
- Annual income tax return filed under the current rental-income treatment (stay of execution — see FAQ)
- Platform fee (Airbnb / Booking commission) bookkeeping reconciliation
- Tourism tax and stamp duty on contracts
Scope & SMMM disclosure
We deliver the full engagement under SMMM (Certified Public Accountant) scope — preparation, filings, advisory, and ongoing compliance. For YMM certification reports, statutory audits, and court representation we coordinate with vetted partners. You get one point of contact and one invoice.
Frequently asked questions
Is Airbnb rental income taxed differently from regular rent?
Following the Danıştay stay of execution (objection rejected 29 June 2026), income from short-term rentals by individual owners holding a tourism permit and providing no hotel-style services is currently taxed as rental income, not commercial income. This reflects a stay of execution, not a final merits ruling — subject to change on appeal. VAT may still apply.
What if I didn't get the 2024 licence?
Operating without a licence attracts administrative fines and platforms (Airbnb, Booking) may delist unlicensed units. We can do retroactive licensing — faster than waiting for enforcement.
Related services
Personal income tax for expats living in Turkey
You moved to Turkey. Now what? Residency rules, foreign-source income, dividends, freelance, digital nomad earnings, home-country coordination — we build your Turkish tax life from day one.
Learn more →Turkish rental income tax for foreign property owners
Own a property in Turkey and rent it out? We file your annual return, handle withholding, manage VAT questions for short-term rentals, and apply every deduction you qualify for — in English.
Learn more →Ready to start?
Book a 20-minute intro call. We scope your situation and send a written fixed-fee proposal.
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