As is known, under Article 34 of Expenditure Taxes Law No. 6802; overnight accommodation services provided at accommodation facilities such as hotels, motels, holiday villages, guesthouses, apart-hotels, hostels, campsites, mountain lodges and highland lodges, together with all other services supplied within the accommodation facility and sold together with that service (such as food, drink, activity and entertainment services and the use of pool, sports, thermal and similar areas), are subject to accommodation tax.
By Presidential Decision No. 11263, published in the Official Gazette No. 33240 of 1/5/2026, the accommodation tax rate has been reduced, for the period from 1 May 2026 until 31 December 2026, from 2% to 1%.
The Decision enters into force on the date of its publication.
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