Airbnb Law in Turkey: Permit, Consent and Penalties in 2026
The Airbnb law in Turkey is Law No. 7464 (Konutların Turizm Amaçlı Kiralanmasına ve Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun, the Law on the Rental of Residences for Tourism Purposes and Amendments to Certain Laws). It was adopted on 25 October 2023, published in the Official Gazette of 2 November 2023 and has applied since 1 January 2024. As of 17 October 2026 it requires an owner who lets a dwelling to guests for 100 days or fewer per stay to hold a permit from the Ministry of Culture and Tourism before any rental contract is signed. The application is made through e-Devlet, the government’s online services portal, and for a flat in a building with several units it must include a notarised decision of all unit owners of the building approving tourism lettings. A letting without a permit carries an administrative fine of TL 100,000 per home in the Law’s text, which the Muğla Chamber of Commerce and Industry lists as TL 180,617 after the 2026 revaluation. The Ministry’s public register of permitted homes held 33,966 permit records covering 49,102 homes when it was read on 17 October 2026.
This guide sets out what the Airbnb law in Turkey and its implementing regulation say, article by article, and who needs a permit. It explains the unanimity rule for apartment buildings and the Constitutional Court’s decision of 25 December 2025, the application steps, the penalties, and the duties of platforms, including a bill now before parliament. It then covers the tax rules for rental income in 2026, compares short-term and long-term rental, gives a timeline for 2023 to 2026, and reviews the official and press data on permits, listings and rents. A checklist of questions for buyers who are thinking about short-term letting and a set of frequently asked questions follow. Every figure carries its source and date, and the rules are stated as the sources state them. This is not legal or tax advice.
What the Airbnb Law in Turkey Says
Article 1 of Law 7464 states its purpose: to set the procedures and principles for letting residences to real persons and legal entities for tourism purposes. It covers the general rules for such lettings, the issue of a permit (izin belgesi), administrative sanctions, and the rules that apply to homes let in this way. Article 1(3) excludes lettings of more than 100 days made in a single go. Article 2 defines a tourism-purpose rental (turizm amaçlı kiralama) as the letting of a residence to users for at most 100 days, for any purpose, and defines a residence (konut) as any independent unit registered as residential in the title-deed register or carrying a residential condominium easement or ownership. The landlord (kiraya veren) is the owner of the residence or the person who holds it through a usufruct (intifa hakkı) or a right of superficies (üst hakkı), whether a person or a company. The user (kullanıcı) is the person who signs the tourism rental contract with the landlord.
Article 6 of the Law gives the Ministry the power to issue the detailed rules. The Ministry did so in the Regulation Governing the Tourism-Purpose Rental of Residences (Konutların Turizm Amaçlı Kiralanması Faaliyetlerinin Düzenlenmesine İlişkin Yönetmelik), published in the Official Gazette of 28 December 2023, issue 32413, in force from 1 January 2024. The Regulation has since been amended five times, in the Official Gazette issues of 26 January 2024 (no. 32441), 30 May 2024 (no. 32561), 26 July 2024 (no. 32613), 10 October 2025 (no. 33043) and 25 November 2025 (no. 33088), according to the amendment table at the end of the consolidated text. The text of Law 7464 on the legislation database, read on 17 October 2026, carries no amendment notes in its articles. The Constitutional Court decision described below left the consent rule in place.
Table 1 lists the main rules of the Law and the Regulation, with the article that contains each.
| Rule | What it says | Source and article |
|---|---|---|
| Scope | Lettings to real persons and legal entities for tourism purposes; lettings of more than 100 days in a single go are outside the Law | Law art. 1(1) to 1(3) |
| Who may be a guest | Domestic or foreign persons | Regulation art. 2 |
| Permit before contract | A permit must be obtained before a tourism rental contract is made; a plaque is hung at the entrance of the home | Law art. 3(1) |
| Issuing authority and fees | The Ministry issues permits and may act through governorates; permit and plaque fees are set by the Ministry | Law art. 3(2) |
| Consent of other owners | The application must include a decision, taken unanimously by all unit owners of the building, that tourism letting of the unit is acceptable; in housing estates of several buildings the rule applies to the building of the unit, and the permit is sent to the estate management | Law art. 3(3); Regulation art. 5(2)(d) |
| Share of units | In buildings of more than three units, a permit may be issued to one landlord for at most 25% of the units | Law art. 3(4) |
| More than five units | If one landlord seeks permits for more than five units in a building, a business opening and operating licence is also required, and in estates a unanimous decision of all owners | Law art. 3(4)(a) and (b) |
| Who may let | The duty to obtain the permit lies with the landlord; if someone else carries out the lettings, only through travel agencies of group A licensed under Law 1618 | Law art. 3(5) |
| Subletting | A guest may not re-let on their own account, and a tenant of a home rented as a residence may not let it for tourism | Law art. 3(7) |
| Guest registration | Law 1774 on identity notification applies, and the permit holder is responsible for it | Law art. 3(8) |
| Maximum guests | Each bedroom counts as two people, plus at most two more; never more than twelve people, children under three excluded | Regulation art. 9(1)(d) |
| Whole home only | Rooms of a permitted home may not be let separately to different people; a permit cannot be issued to let some rooms of a home the landlord lives in | Regulation art. 6(6) and 10(2) |
| High-quality residences | Residences (rezidans) with a management plan that allows short-term letting and with reception, security and cleaning services are exempt from the consent and 25% conditions; the permit may go to the operating company | Law art. 3(10); Regulation art. 5(3), 5(4) |
| Inspection | The Ministry may inspect and may use governorates; permitted homes are inspected on site within 30 days of issue and at least every two years | Law art. 6(1); Regulation art. 6(2), 12(4) |
| Cancellation | On the holder’s request, when letting ends, when a change of landlord is not completed, when authorities report use against public order, security or morals, or when defects found at inspection are not corrected | Law art. 5 |
| Transitional rule | Those already letting when the Law took effect had one month to apply; applications were to be decided within three months; rejected applicants may not continue, but guests keep their rights until the contract ends | Law provisional art. 1 |
| Entry into force | Articles 1 to 6 and provisional article 1 from 1 January 2024 | Law art. 33(1)(a) |
Who Needs a Permit Under the Airbnb Law in Turkey
The test is the length of a single stay, not the number of nights a home is let in a year. Article 1(3) of the Law places outside its scope any letting of more than 100 days made in one go, and the Regulation repeats the 100-day measure in its purpose, scope and definition articles. A home let to tourists for 100 days or fewer needs a permit, whether it is let through a platform, a travel agency or directly. The Airbnb law in Turkey applies to domestic and foreign guests alike (Regulation art. 2), and it applies to Turkish and foreign owners alike: the Regulation lists a passport copy and a foreign identity number or tax number as the identity documents of a foreign individual applicant (art. 5(2)(a)).
The permit obligation rests on the landlord (Law art. 3(5)). Under the Law’s definition, that includes the holder of a usufruct or a right of superficies, and the Regulation provides that in such cases the right-holder, not the owner, applies (art. 5(1)). A company can be a landlord and a permit holder. If several people co-own one home, the Regulation asks for the identity documents and written approval of enough co-owners to form a majority of both shares and holders where the ownership is by shares (paylı mülkiyet), and of all owners where the ownership is joint (elbirliği mülkiyeti); in both cases all owners must sign a written declaration naming the one landlord who represents them before the Ministry (art. 5(2)(ç)). A person who is not the landlord may carry out the lettings only through a group A travel agency, and a guest or a tenant may not re-let the home on their own account (Law art. 3(5) and 3(7)).
The 100-day line has a second edge. Article 4(1)(g) of the Law fines a landlord TL 1,000,000 who, although every contract runs for more than 100 days, lets the same home more than four times within one year of the first contract. Airbnb’s help page for Türkiye describes the same rule in its own words: a host who lets a place more than four times in a year on contracts of more than 100 days may be treated as a short-term landlord and be fined. The Law’s treatment of lettings of more than 100 days therefore has a limit of four lettings of the same home in a year.
A permit covers a whole dwelling. The Regulation states that a permit cannot be issued to let one or several rooms of a home the landlord uses as a residence without a permit, that such lettings are treated as lettings without a permit, and that the rooms of a permitted home cannot be let separately to different people (art. 6(6), 10(2)). Airbnb’s help page for Türkiye says the same thing in its question about room listings. The Ministry’s application page adds that a high-quality residence must stand in the locations allowed by the Planned Areas Zoning Regulation and defines it by reception, security and daily cleaning together with other services. In a single building or estate, one permit may be issued for several homes of the same landlord, but each home receives its own plaque (Regulation art. 9(3)).
Consent in Apartment Buildings: Unanimity, Estates and the Constitutional Court
The rule is unanimity, not majority. Article 3(3) of the Law requires the permit application to include a decision taken by all unit owners of the building by unanimous vote, declaring that tourism letting of the unit is acceptable. The Regulation turns this into a document: a notarised copy of the unanimous decision of the owners of all dwelling-type independent units in the building (art. 5(2)(d)(1)). The Condominium Law (Kat Mülkiyeti Kanunu, Law 634) is the law that governs a building’s owners’ assembly and its management plan; Law 7464 does not replace it, and the Law’s article on high-quality residences refers to the management plan made under Article 28 of Law 634. A majority appears in the Regulation in a different context: among the co-owners of a single unit, as described above.
Several categories do not need the unanimous decision or the 25% limit. The Regulation provides that applications for high-quality residences, timeshare homes (devre mülk) and detached houses (müstakil konut) do not need the unanimous decision or the 25% condition (art. 5(4)). The Ministry’s page on applications handled by the provincial directorates defines a detached house as a unit with no structural connection to another building and its own independent entrance, including detached, semi-detached and twin houses and second-floor units in buildings of up to two floors. For a building with more than three units, the 25% limit and the business licence requirement above five units still apply to the owner who is not in one of these categories. In a housing estate (site) of several buildings, the unanimity rule applies to the building that contains the home, and the permit is sent to the estate management.
The Constitutional Court (Anayasa Mahkemesi) examined part of this rule in 2025. The Afyonkarahisar Administrative Court referred to it the second sentence of Article 3(3), the part saying that in estates of several buildings the paragraph applies only to the building of the unit, on the argument that it conflicted with Articles 2, 5, 13, 35 and 41 of the Constitution. By decision E.2025/147, K.2025/275, dated 25 December 2025, the Court rejected the objection. The Official Gazette of 2 April 2026 (no. 33212) lists the decision in its index of Constitutional Court decisions, and the full text as reproduced by Hukuki Haber shows that the decision was taken by majority and that two members dissented. In its reasoning the majority held that the requirement of consent from the owners of the building serves the legitimate aim of protecting the peace and order of the other owners and prevents disputes between them, that it does not prevent the owner from using the property in other ways, and that the rule is proportionate. The Court added that neighbour law under the Civil Code (Articles 737 and following) and Article 18 of Law 634 continues to apply to homes let for tourism. The judgment also reads the Law as having no special provision for detached houses, so that the owners of other homes in an estate need not agree to a permit for a detached house (paragraph 7 of the decision as reproduced).
The decision did not touch the first sentence of Article 3(3), the unanimity requirement for the building itself. The legislation database text of the Law and the Regulation as amended through 25 November 2025 still require it. The practical result stated by the Ministry’s own page is that the unanimous decision of all unit owners of the building is required for a residence in a multi-unit building, with the exceptions listed above.
How to Apply for a Tourism Rental Permit, Step by Step
The Ministry’s application page states that applications for the permit (Turizm Amaçlı Kiralanan Konut İzin Belgesi) are made only through e-Devlet and that applicants follow the guide shown on the e-Devlet interface. Paper applications are returned without being examined (Regulation art. 5(1)). The Ministry’s page on applications evaluated by the provincial directorates states that provincial culture and tourism directorates (İl Kültür ve Turizm Müdürlükleri) examine them. The Regulation assigns applications for high-quality residences, for homes covered by the Law’s transitional article and for timeshares to the Ministry itself (art. 6(7)). The steps below follow the Regulation’s order.
- Confirm that the unit is a residence under the Law: the current title-deed record must show residential condominium easement or ownership, and a unit without it needs a building registration certificate issued for residential use (Regulation art. 5(2)(c)).
- For a flat in a building with several units, obtain the notarised copy of the unanimous decision of the owners of all dwelling-type units, and, where the same landlord seeks permits for more than five units, the business opening and operating licence (Regulation art. 5(2)(d)).
- Gather the identity documents: an identity card or passport copy, with a foreign identity or tax number for a foreign individual, a signature declaration if the document has no signature sample, and for a company the tax number, trade registry or MERSİS number and the signature documents of its representatives (art. 5(2)(a) and (b)). Add the co-owners’ declarations where there are several owners, and a notarised power of attorney if a representative applies (art. 5(2)(ç) and (e)).
- Apply through e-Devlet. If the same landlord applies for several homes in one building, a single application may be made, and an applicant who already holds permits in that building must say so (art. 5(1)).
- The provincial directorate examines the documents against Article 3 of the Law. Incomplete or unsuitable applications are rejected with reasons, and processing must be concluded within sixty days (art. 6(1), as amended on 30 May 2024).
- If the application is approved, the permit states the holder’s name or company name, the address, the date, a permit number that begins with the province’s licence-plate code, and the maximum number of guests (art. 7).
- Hang the plaque. The Ministry prepares it with a cold stamp, and the plaque reads "TURİZM AMAÇLI KONUT" together with the permit date and number, the holder’s contact number and the address of the home (art. 8).
- Expect an on-site inspection within thirty days of the permit date. If it finds deficiencies, the holder has fifteen days to correct them, and the later steps are those in the penalty section below (art. 6(2) and (3)).
The permit comes with continuing duties. The home must meet the qualities set in Article 9 of the Regulation: at least one bed, a toilet and bathroom, a living area and a kitchen arrangement; hot and cold water; quality beds with one pillow, pillowcase and sheet per person; one face towel and one bath towel per person; a chemical fire extinguisher; smoke detectors in all fixed compartments other than bathrooms and toilets; and furnishings and appliances that are clean, maintained and working. After the permit is issued, the permit number must be displayed legibly in every medium in which the home is promoted, and the promotion must state items such as the location, capacity, floor, number of bedrooms, bed types, equipment, building rules, and check-in and check-out times (art. 9(2)). The holder must clean and maintain the home at every change of guest, keep records of pest control, pass on the building’s rules to guests in writing or online, and meet the identity-notification duties under Law 1774 and the data protection law (art. 10). Permitted homes are inspected at least every two years: the first step is a check of the documents on which the permit was based, with thirty days to supply missing papers, followed by an inspection of the home with the date notified in advance (art. 12(4) and (6)).
The Law leaves the fees to the Ministry (art. 3(2)). The Ministry’s application page lists no fee. A circular of the Deniz Ticaret Odası (a chamber of shipping) dated 19 January 2026 reproduces the Ministry’s letter of 14 January 2026 on the 2026 certificate, plaque and establishment-duty fees; the fee schedule attached to it states that no application fee and no tourism establishment duty (turistik müessese harcı) is charged for tourism-purpose homes. A change of landlord by any legal transaction other than inheritance must be notified within thirty days of its registration in the title-deed register, otherwise a TL 50,000 fine applies; the permit is cancelled if the new landlord does not apply for its transfer within the thirty days that follow, or does not meet the obligations after a transfer is approved (Law art. 4(2)(b) and 5(1)(c)). If a natural-person permit holder dies, the heirs must apply within three months, or the permit becomes invalid, although guests keep their rights until the contract ends (art. 3(6)).
Penalties Under the Airbnb Law in Turkey
Article 4 of the Law sets administrative fines for landlords, for intermediaries, for permit holders and for online platforms. Table 2 gives the amount written in the Law and, where one is available, the 2026 amount listed by the Muğla Chamber of Commerce and Industry. The chamber’s amounts come from the statutory revaluation: under Article 17(7) of the Misdemeanours Law (Law 5326), administrative fines are raised every calendar year by the revaluation rate announced under Article 298 bis of the Tax Procedure Law, with fractions of a lira ignored. The chamber lists revalued amounts for four of the fines only, so the other rows show the base amount. The fines in paragraph (1) of Article 4, other than the platform fine in item (e), are set and imposed by the senior civil administrator of the place where the home is, and the platform fine in item (e) and the fines in paragraph (2) are set and imposed by the Ministry (art. 4(3)). The Muğla chamber states that for its district the authority is the district governorate (kaymakamlık).
| Violation | Fine in the Law (TL) | 2026 amount listed by Muğla chamber (TL) | Article |
|---|---|---|---|
| Letting a home for tourism without a permit, first finding, per home; 15 days to obtain a permit | 100,000 | 180,617 | 4(1)(a) |
| Continuing after the 15 days; another 15 days given | 500,000 | 903,088 | 4(1)(b) |
| Continuing without a permit despite the two earlier fines | 1,000,000 | 1,806,177 | 4(1)(f) |
| Re-letting on one’s own account a home rented from a permit holder, per contract | 100,000 | not listed | 4(1)(c) |
| Letting for tourism, on one’s own account, a home rented as a residence, per contract | 100,000 | not listed | 4(1)(ç) |
| Acting as intermediary for the tourism letting of a home without a permit, per contract | 100,000 | 180,617 | 4(1)(d) |
| Intermediary service provider (as defined in Law 6563) that does not remove content within 24 hours of a Ministry warning, per home; content removal or access-block decision follows | 100,000 | not listed | 4(1)(e) |
| Not complying with that removal or access-block decision, per home | 100,000 | not listed | 4(1)(e) |
| More than four lettings of the same home within one year on contracts of more than 100 days each | 1,000,000 | not listed | 4(1)(g) |
| Permit holder: information or documents requested by the Ministry not sent within 30 days, incomplete or misleading | 50,000 | not listed | 4(2)(a) |
| Permit holder: change of landlord not notified within 30 days of registration | 50,000 | not listed | 4(2)(b) |
| Permit holder: proof of payment of the tourism share not submitted within the set time or at inspection | 50,000 | not listed | 4(2)(c) |
| Permit holder: misleading promotion of the home, promised conditions not provided, or the home made available for less time than contracted | 100,000 | not listed | 4(2)(ç) |
| Permit holder: home not delivered as contracted | 100,000 | not listed | 4(2)(d) |
| Permit holder: payment not refunded within the 15 days that follow the previous fine | 200,000 | not listed | 4(2)(e) |
| Permit holder: plaque not displayed; 15 days to hang it | 100,000 | not listed | 4(2)(f) |
| Plaque still not displayed after the 15 days | 500,000 | not listed | 4(2)(g) |
| Home found at inspection not to have the qualities on which the permit was based; 15 days to correct | 100,000 | not listed | 4(2)(ğ) |
Three features of these rules stand out. First, most of the escalating fines come with a deadline of fifteen days to regularise, so that the second fine follows only if the activity or the deficiency continues. Second, the permit can be cancelled: if the deficiencies found at inspection are not corrected, the Regulation provides for a first fine, a further fifteen days, a second inspection, and then cancellation of the permit under Article 5(1)(d) of the Law (Regulation art. 6(3) and 12(4)). Third, where one permit covers several homes of one landlord, the Regulation, as amended on 25 November 2025, provides that for certain violations a single sanction decision is applied for the same violation, except for violations of the Article 9 qualities (art. 10(3)). Guests whose permit is cancelled keep their contract rights until the end of the contract (Law art. 5(2)).
Platforms: Permit Numbers, Removal Notices and the 2026 Bill
The Law reaches platforms through Article 4(1)(e). An intermediary service provider that enables the electronic commerce or promotion of an unpermitted letting, and that does not remove the content within twenty-four hours of a warning from the Ministry, is fined for each home. The Law also provides for a decision to remove the content or block access, which is sent to the Access Providers Association (Erişim Sağlayıcıları Birliği) for implementation; the platform may appeal to a criminal judgeship of peace (sulh ceza hâkimliği). The Regulation adds that the Ministry may send removal warnings to intermediary service providers through online systems, and may share data with relevant public bodies, travel agencies and intermediary service providers (art. 14(2), as amended on 26 July 2024). The Ministry also sends copies of each permit, and notice of any cancellation or rejection, to the local administration, the police units of the area and the local tax office (art. 6(5)).
Airbnb’s help page for Türkiye states what the platform itself requires. It says that the Ministry of Tourism requires platforms to verify permit numbers by collecting three data points from the host and confirming them with the government, that from 1 April 2026 the host must enter this information for each listing in order to start hosting in Türkiye, and that listings with invalid or out-of-date information will not be able to continue hosting. The three items are the permit number (or, depending on the accommodation, a tourism establishment or simple accommodation certificate number), the name of the document owner as shown on the Ministry’s document, and the listing address. This guide cites the platform page only for that statement of the platform’s own practice.
A bill now before the Grand National Assembly would add a licensing regime for platforms. According to the Assembly’s bill page, the Foreign Digital Accommodation Platforms Bill (Yabancı Dijital Konaklama Platformları Kanunu Teklifi, no. 2/3803) was submitted on 10 August 2026 by members of the AK Party, the lead committee was the Public Works, Zoning, Transport and Tourism Committee, the committee report has been issued (report no. 293), and the bill was listed as on the agenda with no outcome recorded when the page was read on 17 October 2026. The page’s summary says the bill would give a legal footing to the activities of foreign digital accommodation platforms, require a Ministry permit and a representative in Türkiye, set administrative sanctions, and bring these platforms under the tourism share. Anadolu Agency reported on 6 October 2026 that the committee accepted the text and described its terms: a two-year, non-transferable permit with a fee of TL 5 million that is revalued each year; a requirement that listings of licensed accommodation and of permitted tourism-purpose homes show the document numbers, verified under Ministry procedures; access blocking for platforms without a permit, with judicial approval within 24 hours; and entry into force on 1 January 2027 under a motion accepted in committee, with platforms already operating having three months to apply. The bill is not law, and its text may change in the General Assembly.
Tax on Short-Term Rental Income in 2026
Income from letting a building is real estate capital income (gayrimenkul sermaye iradı) under Article 70 of the Income Tax Law, according to the Revenue Administration (Gelir İdaresi Başkanlığı, GİB) rental income infographic for 2026. The same document sets out the declaration rules for income earned in 2025: residential rent up to TL 47,000 in the year is exempt and needs no return, rent above that amount is declared with the exemption deducted, and the return for the 2025 calendar year was due between 1 and 31 March 2026. For income earned in 2026, Article 21 of the Income Tax Law states the exempt amount as TL 58,000 of gross rent from buildings let as residences (mesken) in a calendar year; the consolidated text notes that the amount follows Income Tax General Communiqué Series No. 332, published in the Official Gazette of 31 December 2025 (no. 33124, fifth repeated issue). Under the GİB infographic, the exemption does not apply to taxpayers who must declare commercial, agricultural or professional income, it applies once to the total when several homes are let, and each co-owner of one home has a separate exemption. A taxpayer who declares may deduct either actual expenses or a flat deduction of 15% of the rent remaining after the exemption, and a taxpayer who chooses the flat method may not return to actual expenses for two years. The infographic applies the exemption only to property let as a residence, and it applies the same declaration thresholds to full and to limited (non-resident) taxpayers.
The open question is whether income from a permitted tourism letting is treated as rent from a residence or as commercial income. On 24 January 2025 the Revenue Administration issued a general letter (genel yazı) numbered 7877, which, according to press reports, treated holders of a tourism rental permit as commercial taxpayers; reports published in June 2026 state that owners who had not registered as commercial taxpayers were assessed retroactively for income tax, provisional tax and value added tax at 20%. Press reports from June and July 2026 then say that the Council of State (Danıştay) stayed the execution of that letter. Türkiye Turizm, on 11 June 2026, names the 3rd and 7th Chambers sitting jointly, calls the decision a stay of execution and not a final ruling on the merits, and gives the court’s reasoning as follows: income counts as commercial only where the letting runs within a commercial organisation, like a hotel, apart-hotel or guesthouse, offering services such as breakfast, meals or daily cleaning; earning more income by letting for shorter periods does not change the nature of the income, which remains rental income; and homes without such services cannot be classed as accommodation facilities, so they are not subject to the accommodation tax (konaklama vergisi). A report of 20 July 2026 confirms the stay and the 24 January 2025 date of the letter. The reports do not give a decision number. They agree on the direction of the stay, and this guide does not treat the tax position of any particular letting as settled.
Other tax-related duties appear in the Law and in the GİB guidance. Article 4(2)(c) of the Law fines a permit holder who does not present the document showing that the tourism share (turizm payı) under Law 7183 has been paid, and the Regulation sends a copy of each permit to the local tax office (art. 6(5)). The GİB guide to rental income for the 2024 tax year states that payments for weekly, daily or similar short-term lettings of dwellings fall under the rule that rent collections and payments be documented through banks or the postal service, under General Communiqué 328 (GİB rental income guide).
Short-Term vs Long-Term Rental: Licence, Consent, Tax and Contract Rules
Table 3 compares the two regimes as the Law, the Regulation and the guidance state them. The long-term column describes a letting of a residence for longer than 100 days in a single go, which Article 1(3) of the Law leaves outside the Law.
| Topic | Short-term (100 days or fewer per stay) | Long-term residential rental (more than 100 days per letting) |
|---|---|---|
| Licence | Permit from the Ministry of Culture and Tourism before the contract (Law art. 3(1)) | No permit under Law 7464 (Law art. 1(3)), subject to the four-lettings rule below |
| Consent of other owners | Unanimous decision of the building’s unit owners, with exceptions for detached houses, high-quality residences and timeshares (Law art. 3(3); Regulation art. 5(4)) | None under Law 7464 |
| Who may let | The landlord, or a group A travel agency; no subletting by guests or tenants (Law art. 3(5), 3(7)) | Not regulated by Law 7464 |
| Frequency | The Law sets no annual limit on lettings of 100 days or fewer; one landlord may hold permits for at most 25% of the units in a building of more than three units (Law art. 3(4)) | More than four lettings of the same home in a year, each over 100 days, carries a TL 1,000,000 fine (Law art. 4(1)(g)) |
| Home standards | Minimum fittings, smoke detectors, a maximum of twelve guests, a plaque and a displayed permit number (Regulation art. 8, 9) | No standards under Law 7464 |
| Contract | Contract ends at the stated term (Law art. 3(9)); Law 1774 identity notification applies (art. 3(8)) | Rent in renewed periods may not exceed the change in the 12-month average of the consumer price index (Turkish Code of Obligations art. 344) |
| Rent payment records | Collections documented through banks or the postal service, according to the GİB guide | Collections documented through banks or the postal service, according to the GİB guide |
| Income tax | Real estate capital income or commercial income is the open question described above; the GİB letter of 24 January 2025 is under a reported stay | Real estate capital income; TL 58,000 residential rent exemption for 2026 income (Income Tax Law art. 21) |
| Penalties | Article 4 fines and permit cancellation (Table 2) | Article 4(1)(g) only |
Two points on the long-term column need dates. The Turkish Code of Obligations (Law 6098) provided in its provisional article 1, added in 2022, and its provisional article 2, added in 2023, that for residential rents renewed from 8 June 2022 until 1 July 2024 inclusive, the agreed rent could not exceed 25% of the previous year’s rent, or the 12-month average change in the consumer price index if that was lower. The text of the Code provides no such cap for renewals after 1 July 2024, and Article 344 refers only to the 12-month average change in the consumer price index. The Turkish Statistical Institute’s September 2026 consumer price bulletin, published on 5 October 2026, gives that 12-month average change as 31.49%, and annual consumer price inflation as 29.73%.
Residence Permits and Renting Out a Property
The Airbnb law in Turkey itself does not mention residence permits. One official statement does link renting out a property to residence permits. The Presidency of Migration Management’s list of documents for short-term residence permits says, for applicants who base the permit on property they own, that the dwelling’s value at the date of acquisition must be at least USD 200,000 in Turkish lira, that the property must be a dwelling used by the foreigner as such, and that the dwelling may not be used for rent or similar income-generating purposes. The rules for the citizenship and residence routes are described on the site’s citizenship and immigration page.
Timeline of the Airbnb Law in Turkey, 2023 to 2026
Table 4 lists the milestones from the adoption of the Law to October 2026, with the source of each.
| Date | Milestone | Source |
|---|---|---|
| 25 October 2023 | Law 7464 adopted by the Grand National Assembly | Law text |
| 2 November 2023 | Law published in the Official Gazette, issue 32357 | Law text; Official Gazette |
| 28 December 2023 | Implementing Regulation published, issue 32413 | Regulation text |
| 1 January 2024 | Articles 1 to 6 of the Law and the Regulation take effect; one month for existing lettings to apply | Law art. 33; provisional art. 1 |
| 26 January 2024 | Regulation amended (issue 32441); provisional article 2 added for detached houses whose deed lacks a residence note, with permits valid to 31 December 2024 | Regulation text |
| 30 May 2024 | Regulation amended (issue 32561); among the changes, applications are to be decided within sixty days and a high-quality residence must provide at least two of the listed services | Regulation text |
| 1 July 2024 | Last day of the 25% cap on residential rent renewals | Code of Obligations prov. art. 2 |
| 26 July 2024 | Regulation amended (issue 32613); timeshare homes added | Regulation text |
| End of August 2024 | 88,730 homes had applied and 37,172 had a permit, as compiled by Anadolu Agency from the 2025 Annual Presidential Programme (30 October 2024) | Anadolu Agency |
| 31 December 2024 | Temporary permits issued on declaration for homes without a residence note on the deed expired; owners to remove listings from 1 January 2025 (Ministry letter 6165442) | TÜRSAB announcement of 6 January 2025 |
| 24 January 2025 | Revenue Administration general letter 7877 on the tax treatment of permit holders | Press reports |
| 10 October 2025 | Regulation amended (issue 33043); article 5/A added: the permit does not change the home’s main function or serve as a basis for zoning plans | Regulation text |
| 25 November 2025 | Regulation amended (issue 33088); single sanction decision for one permit covering several homes | Regulation text |
| 25 December 2025 | Constitutional Court rejects the objection to the estate sentence of Law art. 3(3), E.2025/147, K.2025/275 | Official Gazette of 2 April 2026 |
| 31 December 2025 | Communiqué Series 332 sets the 2026 residential rent exemption at TL 58,000 | Income Tax Law art. 21 note |
| 1 April 2026 | Airbnb requires permit-number verification for each listing in Türkiye | Airbnb help page |
| June to July 2026 | Press reports that the Council of State stayed execution of letter 7877 | Press reports |
| 10 August 2026 | Foreign Digital Accommodation Platforms Bill (no. 2/3803) submitted | Grand National Assembly |
| 6 to 9 October 2026 | Lead committee approves the bill; planned entry into force 1 January 2027 | Anadolu Agency; Assembly |
What Changed in Supply and Rents
The Ministry’s own register is the current official count of permitted homes. A search of the public page with no filter on 17 October 2026 returned 33,966 records, each with a permit number, a type, a masked holder name, an address, the number of homes, rooms and beds. Table 5 shows the totals by type, calculated by adding the register’s rows for each type; the type names are the register’s own. A record is one permit, and one permit can cover several homes in a building (Regulation art. 9(3)), which is why homes outnumber records.
| Register type | Permit records | Homes | Rooms | Beds |
|---|---|---|---|---|
| Konut (residence) | 10,441 | 15,478 | 32,527 | 64,201 |
| Müstakil (detached house) | 22,184 | 22,904 | 68,145 | 134,325 |
| Yüksek nitelikli konut (high-quality residence) | 1,253 | 9,304 | 16,989 | 33,910 |
| Devre mülk (timeshare) | 88 | 1,416 | 2,704 | 5,408 |
| All types, 17 October 2026 | 33,966 | 49,102 | 120,365 | 237,844 |
Six provinces have more than 2,000 homes in the register, calculated from its rows on that date: Muğla, 9,236 records and 10,592 homes; Antalya, 7,964 records and 10,137 homes; İstanbul, 3,177 records and 7,658 homes; İzmir, 2,076 records and 2,380 homes; Trabzon, 826 records and 2,273 homes; and Balıkesir, 1,657 records and 2,202 homes. In İstanbul the 7,658 homes divide into 4,015 high-quality residences, 3,185 residences and 458 detached houses. Among İstanbul districts, the register lists Beyoğlu with 1,234 records and 1,878 homes, Bağcılar with 14 records and 826 homes, Şişli with 336 records and 822 homes, Fatih with 550 records and 728 homes, and Esenyurt with 84 records and 609 homes. Within Antalya province, Kaş accounts for 4,602 records and 4,757 homes, and within Muğla province, Fethiye accounts for 4,199 records and 4,353 homes.
Two earlier counts are in the press, and Table 6 sets them beside the register. Anadolu Agency reported on 30 October 2024, from the 2025 Annual Presidential Programme, that at the end of August 2024 permits had been issued for 37,172 of 88,730 homes that had applied. The Demirören News Agency reported on 5 January 2025, attributing the provincial figures to Ministry data, that 22,939 homes held a permit in the first year of the Law, with 6,573 in Muğla, 4,899 in Antalya and 2,250 in İstanbul. The two reports use different counts, they do not state their definitions, and the 2024 figure is higher than the 2025 one; the three counts therefore cannot be read as one series.
| Date of the figure | Figure | Source |
|---|---|---|
| End of August 2024 | 88,730 homes applied; permits issued for 37,172 | Anadolu Agency, 30 October 2024 |
| First year of the Law (reported 5 January 2025) | 22,939 homes with a permit | Demirören News Agency, 5 January 2025 |
| 17 October 2026 | 33,966 permit records covering 49,102 homes, 120,365 rooms and 237,844 beds | Ministry register, calculated |
The listing data are fullest for İstanbul in the years before the Law. A report of the İstanbul Planning Agency (İPA), prepared with the İstanbul Metropolitan Municipality’s City Planning Directorate, counts 22,695 Airbnb records in İstanbul in 2021 and 37,992 at the end of 2023, a rise of 70%, with entire homes making up 70.5% of the records and Beyoğlu, Şişli and Fatih holding 23%, 14.6% and 10.2% of them. The report argues that concentrated short-term letting makes long-term rentals harder to find in those areas. The report also states that the Law made invalid the municipality’s proposals to restrict tourism uses in Beyoğlu and central Kadıköy, which is the agency’s reading of the Law and not a finding of the Ministry.
After the Law, two later items bear on supply. The first is the end of the temporary permits. The Ministry’s letter of 31 December 2024, relayed by TÜRSAB on 6 January 2025, stated that the temporary permits for homes without a residence note on the deed lost validity on 31 December 2024 and that listings of properties on the Ministry’s list were to be removed from 1 January 2025. The second is a comparison published by the trade outlet Turizm Ekonomi on 20 July 2026. For six İstanbul districts it set the number of permitted homes in the database of the Türkiye Tourism Promotion and Development Agency against the number of Airbnb listings it found: Kadıköy 156 against 499, Fatih 525 against more than 1,000, Şişli 330 against more than 1,000, Beşiktaş 130 against 706, Eyüpsultan 17 against more than 1,000 and Esenyurt 90 against 253. The outlet says it does not know the cause, offers two possible explanations, unpermitted homes being listed or one listing covering several locations, and does not state when or how the figures were collected.
For rents, the official series that cover the period do not attribute any change to the Law. The Central Bank’s September 2026 Housing Price Index and New Tenant Rent Index bulletin reports that the New Tenant Rent Index (2023 = 100) stood at 342.9 for Türkiye, up 26.6% in nominal terms on September 2025 and down 2.4% in real terms, and that the index for İstanbul rose 35.5%, for Ankara 25.1% and for İzmir 23.7% over the same year. The bulletin says the highest annual rise among the statistical regions was in the İstanbul region (35.5%). The Statistical Institute’s bulletin for the same month reports a 39.99% annual rise in the housing, water, electricity, gas and other fuels group of the consumer price index. Neither bulletin separates the effect of short-term letting. Price levels by province are covered in the guide to the cheapest and most expensive cities in Turkey.
Buying With Short-Term Rental in Mind: Questions to Check
The following questions come from the rules above. They are a neutral list of points that the Law, the Regulation and the official guidance make relevant, not advice on any purchase.
- Is the unit registered as a residence in the title-deed register, with a residential condominium easement or ownership? Without it the Regulation asks for a building registration certificate issued for residential use (art. 5(2)(c)).
- Is the unit in a multi-unit building, a housing estate, a detached house, a high-quality residence or a timeshare? The consent rules differ for each (Law art. 3(3), 3(10); Regulation art. 5(4)).
- Does a notarised unanimous decision of the building’s owners already exist for the unit, or would it have to be obtained? The Regulation requires a notarised copy with the application.
- Does the unit already hold a permit? The Ministry’s public register can be filtered by permit number, holder, type, province and district.
- What happens to the permit on a sale? A change of landlord must be notified within thirty days of registration, and the permit is cancelled if the new landlord does not apply for its transfer within the thirty days that follow (Law art. 4(2)(b), 5(1)(c)).
- How many units in the building does the same owner hold or intend to rent? The 25% limit and the business licence rule above five units apply in some cases (Law art. 3(4)).
- Does the building’s management plan, made under Article 28 of Law 634, say anything about short-term letting? For high-quality residences the Law refers to a management plan clause that permits it (art. 3(10)).
- Does the unit meet the Regulation’s standards for fittings, fire safety and capacity, and has it been inspected? Permitted homes are inspected at least every two years (art. 12(4)).
- How is rental income from the unit taxed? The 2026 exemption, the flat deduction and the open question about the stayed letter are set out above.
- Is a residence permit based on the property planned? The Presidency’s document list states that the dwelling may not be used for rent or similar income.
- What are the costs of purchase? The site’s tax calculator estimates them, and apartments in İstanbul are listed on the apartments for sale in İstanbul page, with the city overview on the İstanbul city page.
Short-term rentals under Law 7464 are separate from the hotel statistics published by the Ministry, as the guide to how many hotels there are in Turkey explains: dwellings let under a rental permit are not counted among the facilities that hold operation, investment or simple accommodation certificates.
Frequently Asked Questions
Do I need a permit to rent out my flat on Airbnb in Turkey?
Yes, if the letting is for 100 days or fewer per stay. Article 3(1) of Law 7464 requires a permit before the tourism rental contract is made, and Article 4(1)(a) fines an owner who lets without one TL 100,000 per home in the Law’s text. Airbnb’s help page for Türkiye says that from 1 April 2026 a host must enter the permit number, the document owner’s name and the listing address for each listing.
How many days does the Airbnb law in Turkey cover?
It covers lettings of up to 100 days. Article 2 defines a tourism rental as a letting for at most 100 days, and Article 1(3) leaves outside the Law any letting of more than 100 days made in a single go. Letting the same home more than four times in a year on contracts of more than 100 days each carries a TL 1,000,000 fine under Article 4(1)(g).
Do all owners in the building have to agree?
For a flat in a multi-unit building, yes: Article 3(3) requires a decision taken unanimously by all unit owners of the building, and the Regulation asks for a notarised copy. In a housing estate of several buildings, the rule applies to the building that contains the home. High-quality residences, timeshare homes and detached houses are exempt from the unanimity decision and the 25% limit (Regulation art. 5(4)). The Constitutional Court rejected a challenge to the estate rule on 25 December 2025.
Can foreigners get a tourism rental permit?
The Regulation applies to lettings to domestic or foreign persons, and it lists the documents a foreign individual landlord submits: a passport copy and a foreign identity number or tax number, plus the other documents every applicant provides, such as the title-deed record. The application is made through e-Devlet.
What are the fines under the Airbnb law in Turkey?
Article 4 of the Law sets TL 100,000 per home for a first finding of an unpermitted letting, TL 500,000 if it continues after fifteen days, and TL 1,000,000 if it continues after a second fifteen days. The Muğla Chamber of Commerce and Industry lists the 2026 amounts as TL 180,617, TL 903,088 and TL 1,806,177, after the annual revaluation under Law 5326. Intermediaries and platforms have their own fines, as shown in Table 2.
Can I rent on Airbnb or other booking platforms without a permit?
The Law fines intermediary service providers that do not remove an unpermitted listing within 24 hours of a Ministry warning (art. 4(1)(e)), and the Regulation requires the permit number to appear in every medium in which the home is promoted (art. 9(2)). Airbnb states that from 1 April 2026 listings with invalid or out-of-date permit information cannot continue hosting in Türkiye.
How is short-term rental income taxed in Turkey?
Rent from buildings is real estate capital income under the Income Tax Law, with a residential rent exemption of TL 58,000 for income earned in 2026 and a choice between actual expenses and a 15% flat deduction. Whether a permitted tourism letting is rent from a residence or commercial income has been disputed since the Revenue Administration’s letter of 24 January 2025, which press reports say the Council of State has stayed.
Does the law apply to long-term rentals?
Not to lettings of more than 100 days made in one go (Law art. 1(3)), subject to the TL 1,000,000 fine for more than four such lettings of the same home in a year (art. 4(1)(g)). Rent increases in long-term residential leases follow Article 344 of the Code of Obligations, and the 25% cap that applied to renewals until 1 July 2024 has ended.
Where do I apply for the permit?
Applications are made only through e-Devlet. The provincial culture and tourism directorate of the province where the home is examines the application, while applications for high-quality residences, timeshares and the homes covered by the Law’s transitional article are examined by the Ministry. Paper applications are returned without examination.
Can a building or site management ban short-term letting?
The Law makes the unanimous decision of the building’s unit owners a condition of the permit, so a single owner who does not agree can prevent the application for a flat in a multi-unit building. The Constitutional Court’s decision of 25 December 2025 left that rule in place. The building’s management plan can also matter: for high-quality residences, the Law requires a management plan clause that permits short-term letting.
Last checked: 17 October 2026. Sources: Law No. 7464 (legislation database, Official Gazette, 2 November 2023) and its Regulation (Official Gazette issues of 28 December 2023, 10 October 2025 and 25 November 2025); Ministry of Culture and Tourism (application page, provincial directorates page, register of permitted homes); Constitutional Court decision E.2025/147, K.2025/275 (Official Gazette, 2 April 2026, text); Grand National Assembly (bill 2/3803); Revenue Administration (2026 rental income infographic, rental income guide); Income Tax Law, Code of Obligations and Misdemeanours Law; Turkish Statistical Institute (consumer price bulletin, September 2026); Central Bank (housing and rent indices, September 2026); Presidency of Migration Management (document list); Airbnb (help page for Türkiye, cited only for the platform’s own statement); Anadolu Agency (permit count 2024, platform bill); Demirören News Agency; TÜRSAB; Muğla Chamber of Commerce and Industry; Deniz Ticaret Odası circular; İstanbul Planning Agency; Turizm Ekonomi; Türkiye Turizm; Haberler.com.
