Accommodation Tax and Calculation
ACCOMMODATION TAX AND CALCULATION
There has been a new development in the regulation of the accommodation tax, which is planned to be collected at the rate of 2% from the turnover of tourist facilities, directly from the people who stay. The accommodation tax notification was published in the Official Gazette. It was stated in the published notification that the application will be valid as of January 1.
HOW MUCH WILL THE ACCOMMODATION TAX BE?
The practice in accommodation facilities will come into force on January 1, 2023. The President will be authorized to increase the 2% tax rate by one fold, reduce it by half, and determine different rates within these limits.
Example: The following information is included in the invoice issued to the customer on 07/02/2023 regarding the full board accommodation service offered by the hotel operator (A) for 5,000 Turkish Liras excluding VAT.
Accommodation Fee (Excluding VAT): 5,000 TL
Calculated Accommodation Tax Amount (5,000 TL x 0.02) = 100 TL
VAT Base: 5,000 TL
Calculated VAT Amount (5,000 TL x 0.08) = 400 TL
GRAND TOTAL: 5,500 TL