Accommodation tax comes into effect in the new year
The communiqué prepared for the accommodation tax was published in the Official Gazette and is planned to enter into force as of January 1, 2023
The accommodation communiqué, which has been on the agenda frequently in the past days, was expected to enter into force on April 1, 2020 under normal conditions. However, it was delayed for two years due to the pandemic. In the past weeks, we asked, “What is the latest situation in the camping accommodation tax?” We shared an article. The communiqué prepared for the accommodation tax in question was published in the Official Gazette and is planned to enter into force as of January 1, 2023.
You can find the current Official Gazette information on the Accommodation Tax Communiqué here.
What are Accommodation Tax Rates?
In the accommodation tax notification, the rate was determined as 2%. In the text of the Communiqué, it was stated that the President is authorized to increase this tax rate up to one-fold, to reduce it by half, and to determine different rates within these limits.
According to the issue explained in the Communiqué, the accommodation tax will be calculated in a way that excludes VAT on the accommodation paid for the night stayed. To explain through an example:
For an accommodation service amounting to 10 thousand TL, an accommodation tax of 200 TL, equivalent to 2%, will be charged. In the same way, a rate of 8% will be calculated in the VAT amount. In other words, 8% of 10000 will be 800 TL VAT amount. Therefore, for an accommodation of 10 thousand TL, a total of 11000 TL will be paid by paying an additional 1000 TL with all the contributions.
Services Provided to Students Will Be Exempted From Taxes
The accommodation tax will come into effect on January 1, 2023. However, the services provided to students in student dormitories, hostels and camps, in short, in student-focused places, will be exempt from tax. Therefore, it can be understood that no contribution fee will be charged for the services provided to the students for accommodation, including the accommodation fee.
