Delayed tax on overnight accommodation services introduced 1 January 2023
The much delayed Turkish 2% Accommodation Tax was implemented from 1 January 2023.
Dec 2021: COVID-19 economic fallout puts back new tax implementation date
The Turkish government had pushed back again the introduction of its 2% Accommodation Tax at the end of 2021. It is charged in addition to VAT, payable bi-monthly..
This covers the supply of accommodation services provided by hotels, motels, holiday camps, hostels, apart hotels, guesthouses, camping sites and mountain houses, as well as all other services provided in those accommodation facilities (such as food and beverage, activities, entertainment services, and the use of pools, sports, thermal pools and similar areas).
The current VAT rate in Turkey is 18%. There are reduced rates of 8% and 1%.
Future global VAT / GST changes