A new law will come into force in Turkey on January 1, 2023, according to which a tax will be charged on accommodation in hotels, guest houses and other tourist accommodation facilities, TGRT Haber TV channel reports.
“The effect of this law was postponed two years ago, however, on the eve of its entry into force in January 2023, the tax administration prepared a draft communiqué containing the details of the document. So, from January 1, in hotels, motels, guest houses, holiday villages, boarding houses, apart-hotels , thermal resorts, campsites will be charged a fee of 2% of the cost of all services. The President of Turkey will have the right to reduce or increase the tax rate within these limits,” writes the portal.
It is noted that the mechanism for levying the tax has not yet been determined. Organized tourists will probably pay for it when buying a tour, and independent travelers will pay when checking out from a hotel. Also, the tax may be levied on the hoteliers themselves, their family members and partners who use accommodation and recreation services for free. Staff working and living on site will not pay the fee.
“The services offered in the accommodation facility, which are sold together with the overnight stay, are subject to the accommodation tax. This includes food, drinks, activities, entertainment services and the use of swimming pools, sports, thermal and similar areas offered in the hotel, as well as all concepts – BB , HB, FB, all inclusive, ultra all inclusive, writes TGRT Haber.
As the portal clarifies, for services provided outside the accommodation facility, for example, transfers, excursions, escorts, a separate invoice is issued without tax.
If the rate is calculated in a foreign currency, it will be converted into Turkish Lira at the rate of the Central Bank of Turkey in force on the date of the taxable event, i.e. the day the stay at the hotel ends, to determine the amount of the fee.
