Landlords
The Permit for Short-Term Letting (Turkey's Airbnb Law)
Law no. 7464 made letting a home for under a hundred days conditional on a permit. Unanimous consent of the owners, the mandatory plaque, the fines and the tax obligations.
Under the measure that came into force on 1 January 2024, letting a dwelling for less than one hundred days requires a permit. Every agreement made without one is liable to an administrative fine.
What the law introduced
7464 sayılı Kanun
Law on letting residential property for tourism purposes
5 August 2026 valid as at
100 gün
Maximum term above which a permit is required
5 August 2026 valid as at
%20
VAT rate on short-term lets
5 August 2026 valid as at
%2
Accommodation tax
5 August 2026 valid as at
The critical condition: unanimity of the owners
An application for a permit requires the unanimous consent of all the owners in the building. A single objection stops it. The condition does not apply to high-specification facilities offering reception, security and daily housekeeping.
- Consent is taken as a resolution of the owners' assembly and attached to the application.
- Separate restrictions apply to owners holding more than three units in the same building.
- The number of permits issued to any one person cannot exceed a quarter of the total units in the building.
- Where that proportion amounts to more than five units, a business licence is also required.
The plaque requirement
A dwelling holding a permit must display a plaque at its entrance showing that it is let for tourism purposes. Failure to display it is a separate ground for a fine, and the fine escalates if it is not remedied within the period given.
Administrative fines
100.000 TL
Administrative fine for letting without a permit
5 August 2026 valid as at
500.000 TL
Fine where the breach continues after 15 days
5 August 2026 valid as at
1.000.000 TL
Fine for a repeated breach
5 August 2026 valid as at
The tax side: this is now commercial income
Short-term letting is not treated as income from immovable property in the way an ordinary residential tenancy is; it counts as commercial income. That means registering for tax, keeping books, issuing invoices and accounting for value added tax. Accommodation tax also arises.
Liability as a commercial taxpayer removes the exemptions available on residential rent. It is worth working through the net profit with your accountant before deciding.
Eligibility checklist
Everything you enter stays in your browser; no value is sent to a server.
Are you the owner of the property?
Have all the owners in the building given their unanimous consent?
Do the units registered in your name in the same building stay within a quarter of the total?
Can a tourism letting plaque be put up at the entrance of the property?
Are you ready to register for commercial income tax?
This list is a guide; the requirements vary with the nature of the building.
Status
0 of 5 questions answered
Once you answer every question you will see whether you are in a position to apply for the permit and which conditions are still missing.
The questions we hear most
- What happens if I let without a permit?
- An administrative fine is imposed for each unit. If the permit is not obtained within the fifteen days allowed, the fine multiplies, and it rises further on repetition.
- As a tenant, can I let the property short-term?
- No. The permit is issued in the owner's name; a tenant letting the dwelling to third parties on a daily basis is separately liable to a fine.
- Is a permit needed for lettings longer than a hundred days?
- The measure covers lettings of less than one hundred days. It is not required for agreements exceeding a hundred days with the same person, but splitting an agreement to get around the period attracts a fine.
- I live in a managed development — is the management's consent enough?
- No. What is required is not the approval of the site management but the unanimous consent of all the owners in the building.
Where you can verify this
The information on this page is for general guidance and does not constitute legal or financial advice. The legislation may change; consult your accountant or lawyer before acting.