Is Airbnb Legal in Turkey? 2026 Rules, Permits & Taxes

Permit required

Yes

Taxes on a stay

1.5%

Fine for hosting without a permit

TRY 1,806,177

Next rule change

Jan 1, 2027

The rules in brief

Who needs it

Every owner, or holder of a usufruct or surface right, who lets a whole home for stays of up to 100 days, whatever the guest's purpose, before signing the first rental contract.^{1,2,6,7,14,15}

Issued by

Ministry of Culture and Tourism, through the provincial culture and tourism directorate (İl Kültür ve Turizm Müdürlüğü)

Valid for

The Law and Regulation set no fixed expiry. The Ministry rechecks each permitted home's documents at least every two years, and the permit lapses if a deceased holder's heirs do not apply within three months.

Processing

60 days for the provincial directorate to decide; on-site inspection within 30 days after the permit is issued

On listings

The number must appear on every listing

Platform checks

Airbnb has required the permit number, the holder's name and the listing address for every Turkish listing since 1 April 2026 and checks them with the authorities; listings with invalid or outdated details cannot continue.

Fees

Who qualifies

• Applicant is the owner, or holds a usufruct (intifa) or surface (üst) right, shown on a current title deed; a tenant cannot apply
• Whole homes only; rooms of a home cannot be permitted or let separately
• Apartment buildings: notarised decision of all owners of homes in the building approving tourism rental
• More than three homes in the building: one host can hold permits for at most 25% of them
• More than five homes in one building under one host: workplace opening and operating licence also required
• Detached houses, high-spec residences and timeshare homes are exempt from the unanimous-consent and 25% rules
• Minimum standard: a bed, bathroom with toilet, living area and kitchen, hot and cold water, bed linen and towels, a chemical fire extinguisher and smoke detectors

How to apply

1. 1 Sign in to e-Devlet (the government portal) with a Turkish ID login or, for foreigners, a foreign ID number, and open the Tourism Rental Home Permit application of the Ministry of Culture and Tourism.
2. 2 Upload PDF copies of the ID or passport, the current title deed, co-owner consents and, for an apartment building, the notarised decision of all owners of homes in the building.
3. 3 The provincial culture and tourism directorate reviews the file and must decide within 60 days.
4. 4 Pay the permit and plaque fees when the Ministry notifies the amount through e-Devlet.
5. 5 Hang the plaque at the home's entrance, publish the permit number in every listing, and be ready for the inspection that follows within 30 days of issue.

Permit rules

Permit before the first booking

A permit from the Ministry of Culture and Tourism must be in hand before the first rental contract is signed; the duty to obtain it lies with the owner or right holder.¹ In force since January 1, 2024

Permit number in every listing

The permit number must be readable in every advertisement or marketing channel for the home, along with the location, capacity, floor, bedrooms and facilities.² In force since October 10, 2025

Plaque at the entrance

A cold-stamped plaque issued by the Ministry must hang at the entrance of the home; it shows the permit date and number, the holder's contact number and the address.^1,2 In force since January 1, 2024

Airbnb checks the permit number

From 1 April 2026 Airbnb requires the permit number, the holder's name and the address for each Turkish listing and checks them with the authorities.¹⁵ In force since April 1, 2026

Platforms must remove unpermitted listings

Online platforms that keep an unpermitted home's listing live for more than 24 hours after a Ministry warning are fined per home.¹ Applies to: platforms · In force since January 1, 2024

Permit follows the owner

A permit lapses if a deceased holder's heirs do not apply within three months, and a change of owner must be reported within 30 days of the deed registration.¹ In force since January 1, 2024

Owners and right holders only

The permit is issued to the owner of the home or to the holder of a usufruct or surface right; a tenant cannot obtain one.^1,6 In force since January 1, 2024

No subletting for tourism

A guest cannot re-let a permitted home in their own name, and a tenant cannot let a home they rent for living in to tourists.¹ Applies to: tenants · In force since January 1, 2024

All owners must consent in an apartment building

Applications must include a decision approving tourism rental that was taken by all owners of homes in the building; in a complex of several blocks, only the block with the rented home is asked.¹ Applies to: apartments · In force since January 1, 2024

25% cap per host in a building

In a building of more than three units, one host can hold permits for at most 25% of the units, so a whole block cannot be run as a hotel.^1,6 Applies to: apartments · In force since January 1, 2024

Detached houses skip the consent and 25% rules

For detached houses, high-spec residences and timeshare homes, the unanimous owners' decision and the 25% limit are not required, but the permit and the minimum standard still are.^2,11 Applies to: detached houses · In force since January 1, 2024

Permit gives no zoning or coastal rights

A permit does not legalise a building under the Zoning Law or the Coastal Law and gives the holder no rights under them.² In force since October 10, 2025

Foreign owners can apply

Foreign owners apply with a passport and a foreign ID or tax number, or through a notarised power of attorney.² Applies to: foreign owners · In force since January 1, 2024

1. 1. Istanbul, Istanbul

   Istanbul

   Beyoğlu, Fatih and Şişli are Istanbul's largest holiday-let districts by active listings, and the national permit applies in all of them. For an apartment, the building rules decide who can host: every owner of a home in the building must approve, and one host can hold permits for at most 25% of the homes in a building of more than three. Applications go to the Ministry of Culture and Tourism through e-Devlet.^1,6,7,17

   • Notarised decision of all owners of homes in the building
   • At most 25% of the homes in a building of more than three units per host
   • Permit and plaque fees of 10,000 TRY each in 2026
   • Fine of 180,617 TRY per unpermitted home in 2026

2. 2. Kaş, Antalya

   Antalya

   In Kaş the same national permit applies. For a villa or other detached house, the unanimous-consent and 25% rules are waived, but the home must still hold a permit and meet the minimum standard. A permit gives no rights under the Zoning Law or the Coastal Law.^2,11,17

   • Detached houses skip the owners' decision and the 25% limit
   • Up to 12 guests: two per bedroom plus two
   • Permit gives no rights under zoning or coastal law
   • Fine of 180,617 TRY per unpermitted home in 2026

3. 3. Fethiye, Muğla

   Muğla

   Fethiye follows the national regime. Documents of each permitted home are rechecked at least every two years, and inspection dates are notified to the holder in advance. Letting without a permit draws 180,617 TRY per home in 2026, rising to 1,806,177 TRY for persistent offenders.^1,2,17

   • Permit number in every listing and a plaque at the entrance
   • Documents rechecked at least every two years
   • Smoke detectors in all enclosed areas apart from bathroom and toilet
   • Fines of 180,617 TRY, then 903,088 TRY, then 1,806,177 TRY in 2026

4. 4. Muratpaşa, Antalya

   Antalya

   In Muratpaşa, an urban district of Antalya city, homes let as apartments fall under the apartment rules: a notarised decision of all owners and the 25% cap per host. A host with more than five homes in one building also needs a workplace opening and operating licence.^1,2

   • Notarised decision of all owners of homes in the building
   • At most 25% of the homes in a building of more than three units per host
   • Workplace licence above five homes in one building
   • Rooms cannot be let separately

5. 5. Sapanca, Sakarya

   Sakarya

   In Sapanca, detached houses are treated as ordinary permit applicants without the owners' decision. A detached home is a unit with its own outside entrance that is not joined to another structure. The permit does not make a building lawful under zoning or coastal law.^2,11,13

   • Detached home: own outside entrance, not joined to another structure
   • No owners' decision or 25% limit for detached houses
   • Applications only through e-Devlet, no paper filing
   • Permit gives no rights under zoning or coastal law

6. 6. Bodrum, Muğla

   Muğla

   In Bodrum, villas and detached houses need only the permit, while high-spec residences with reception, security and cleaning services can be permitted in the name of their management or marketing company. The Ministry itself processes the residence applications.^1,2,17

   • Villas: permit without owners' decision or 25% limit
   • Residences: permit can go to the management or marketing company
   • Permit number in every listing
   • Fine of 180,617 TRY per unpermitted home in 2026

7. 7. Alanya, Antalya

   Antalya

   In Alanya, many homes sit in complexes of several blocks. In such a complex, only the owners of the block with the rented home must approve, and a copy of the permit goes to the complex management. The 25% cap per host still applies to each block.^1,7

   • Owners' decision needed only from the block with the rented home
   • Permit copy sent to the complex management
   • At most 25% of the units in a block of more than three per host
   • Permit and plaque fees of 10,000 TRY each in 2026

Law covers stays of up to 100 days

The permit regime covers lets of up to 100 days per booking, whatever the purpose of the stay; longer contracts fall outside the Law.¹ In force since January 1, 2024

Whole homes only, no room rentals

No permit is issued for one or more rooms of a home that the host lives in, and the rooms of a permitted home cannot be let separately to different people.² In force since January 1, 2024

Workplace licence above five homes

A host holding permits for more than five homes in the same building must also show a workplace opening and operating licence (işyeri açma ve çalışma ruhsatı).¹ Applies to: multi-unit hosts · In force since January 1, 2024

Up to 12 guests

Capacity is two guests per bedroom plus two more, and never more than 12 people excluding children under three; the host cannot take more guests than the permitted capacity.² In force since January 1, 2024

Minimum home standard

The home needs at least a bed, a bathroom with toilet, a living area and a kitchen, plus hot and cold water, clean bed linen and towels for each guest.² In force since January 1, 2024

Fire extinguisher and smoke detectors

Each home needs a chemical fire extinguisher and a smoke detector in every enclosed area except the bathroom and toilet.² In force since October 10, 2025

Guest identity notification

Permitted homes fall under the Identity Notification Law (No. 1774), and the permit holder is the person responsible for notifying guest identities.¹ In force since January 1, 2024

Pass building rules on to guests

The host must give guests the rules set by the building or site management, in writing or online.² In force since January 1, 2024

Inspections and two-yearly document checks

The directorate inspects each home within 30 days of issuing the permit and rechecks the documents at least every two years; failures lead to fines and, if not fixed, cancellation.² In force since October 10, 2025

No yearly night cap, but repeat long lets are fined

The Law sets no yearly night limit; renting the same home more than four times in a year on contracts over 100 days each draws a 1,000,000 TRY fine at the statutory amount.¹ In force since January 1, 2024

Permits are shared with the tax office

A copy of each permit goes to the Ministry, the local authority, the police or gendarmerie and the local tax office.² In force since January 1, 2024

What the host still handles

• Tourism Rental Home Permit from the Ministry of Culture and Tourism before the first booking
• Accommodation tax: registration with the tax office and a monthly return filed by the 26th of the following month, even in a month with no stays
• Tourism share: a return filed by the 24th and paid by the 26th of the month after the VAT period, with proof of payment kept for Ministry inspections
• Workplace opening and operating licence (işyeri açma ve çalışma ruhsatı) when holding permits for more than five homes in one building^4,5,8,9,16

• Letting a home without a permit: 100,000 TRY per home in the Law (180,617 TRY in 2026 after annual revaluation), with 15 days to obtain a permit.^1,3,10,17
• Continuing after the 15 days: 500,000 TRY per home in the Law (903,088 TRY in 2026), with a further 15 days.^1,3,17
• Still letting without a permit after both warnings: 1,000,000 TRY in the Law, 1,806,177 TRY in 2026.^1,3,17
• More than four lets of the same home in a year on contracts over 100 days each: 1,000,000 TRY at the statutory amount.¹
• Re-letting a permitted home in your own name, or a home rented for living in: 100,000 TRY per contract at the statutory amount.¹
• Brokering a rental of an unpermitted home: 100,000 TRY per contract at the statutory amount (180,617 TRY in 2026).^1,17
• A home found below the permit standard on inspection: 100,000 TRY and 15 days to fix it, after which the permit can be cancelled.^1,2
• Plaque not hung at the entrance: 100,000 TRY with 15 days to hang it, then 500,000 TRY at the statutory amount.¹
• No proof of tourism share payment when asked: 50,000 TRY at the statutory amount.¹
• Owner change not reported within 30 days of deed registration: 50,000 TRY at the statutory amount.¹

1. January 1, 2027 Upcoming
   Accommodation tax returns to 2%

   The reduced 1% accommodation tax rate runs to 31 December 2026, after which the statutory 2% applies unless a new decision extends the cut.^4,8

2. October 2026 Not in force
   Foreign Digital Accommodation Platforms Bill

   A bill approved by a parliamentary committee in October 2026 would require foreign booking platforms to hold a Ministry permit, show permit numbers and pay a tourism share; it is on the Assembly's agenda and would take effect on 1 January 2027 if passed.^12,18

3. May 1, 2026
   Accommodation tax cut to 1%

   Presidential Decision No. 11263, published on 1 May 2026, lowered the accommodation tax from 2% to 1% until 31 December 2026.⁸

4. April 1, 2026
   Airbnb verifies permit numbers

   Airbnb requires the permit number, holder name and address for every Turkish listing and checks them with the authorities.¹⁵

5. January 1, 2026
   Fines revalued for 2026

   Administrative fines are raised each January by the revaluation rate, so the 100,000 TRY fine became 180,617 TRY and the 1,000,000 TRY fine 1,806,177 TRY.^3,17

6. November 25, 2025
   Regulation amended: one sanction for multi-home permits

   An amendment published on 25 November 2025 applies a single sanction decision for the same breach when one permit covers several homes.²

7. October 10, 2025
   Regulation amended: smoke detectors, permit number, two-yearly checks

   An amendment published on 10 October 2025 requires smoke detectors in all enclosed areas, the permit number in advertising, one permit for several homes in a building, notified inspection dates and document checks at least every two years.²

8. May 30, 2024
   Regulation amended: 60-day decision time

   An amendment published on 30 May 2024 set a 60-day limit for deciding applications and tightened the definition of high-spec residences.²

9. January 1, 2024
   Permit duty in force

   The permit requirement, fines and the Regulation took effect; existing hosts had one month from that date to apply.^1,2

10. November 2, 2023
    Law 7464 published

    Law No. 7464 on the tourism rental of homes was published in the Official Gazette on 2 November 2023 and its permit articles took effect on 1 January 2024.¹

Estimate what a home could earn

1. 1. Law No. 7464 on the tourism rental of homes (Konutların Turizm Amaçlı Kiralanmasına ve Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun) · Mevzuat Bilgi Sistemi, Presidency of the Republic of Türkiye
2. 2. Regulation on the Activities of Tourism Rental of Homes (consolidated, amended to 25 Nov 2025) · Ministry of Culture and Tourism, via Mevzuat Bilgi Sistemi
3. 3. Law No. 5326 on Misdemeanours (Kabahatler Kanunu), article 17 · Mevzuat Bilgi Sistemi, Presidency of the Republic of Türkiye
4. 4. Law No. 6802 on Expenditure Taxes (Gider Vergileri Kanunu), article 34 accommodation tax · Mevzuat Bilgi Sistemi, Presidency of the Republic of Türkiye
5. 5. Law No. 7183 on the Türkiye Tourism Promotion and Development Agency, article 6 tourism share · Mevzuat Bilgi Sistemi, Presidency of the Republic of Türkiye
6. 6. Tourism Rental Home Permit application guide (Turizm Amaçlı Kiralanan Konut İzin Belgesi kılavuzu) · Ministry of Culture and Tourism, Istanbul Provincial Directorate
7. 7. 2026 tourism facility permit, plaque and establishment fee table · Ministry of Culture and Tourism, İzmir Provincial Directorate
8. 8. Explanatory note on Presidential Decision No. 11263 (accommodation tax rate) · Revenue Administration (Gelir İdaresi Başkanlığı)
9. 9. Accommodation Tax Guide (Konaklama Vergisi Rehberi) · Revenue Administration (Gelir İdaresi Başkanlığı)
10. 10. Announcement on unpermitted rental activity (İzinsiz Kiralama Faaliyetlerine İlişkin Duyuru) · Ministry of Culture and Tourism
11. 11. Permit applications handled by provincial directorates (detached home definition and document list) · Ministry of Culture and Tourism, Directorate General of Investments and Enterprises
12. 12. Foreign Digital Accommodation Platforms Bill (Yabancı Dijital Konaklama Platformları Kanunu Teklifi) · Grand National Assembly of Türkiye (TBMM)
13. 13. Tourism rental homes and applications (Turizm Amaçlı Konut ve Başvuruları) · Ministry of Culture and Tourism, Sakarya Provincial Directorate
14. 14. Tourism Rental Home Permit Application (Turizm Amaçlı Konut İzin Belgesi Başvurusu) · e-Devlet, Ministry of Culture and Tourism
15. 15. Responsible hosting in Türkiye (Türkiye'de sorumlu ev sahipliği) · Airbnb Help Centre
16. 16. Areas where tax collection and remittance by Airbnb is available · Airbnb Help Centre
17. 17. Konutların Turizm Amaçlı Kiralanması Hk. (2026 fine amounts under Law 7464) · Muğla Chamber of Commerce and Industry (MUTSO)
18. 18. Foreign Digital Accommodation Platforms Bill approved in committee · Anadolu Agency