In Turkey, everyone will be taxed, even those in tents: the date and amounts of the new tax on tourists have been announced.
14.10.2022

Starting from January 1, 2023, a new 2% tax on the cost of all services will come into force in Turkey. The innovation was introduced by the Ministry of Finance of the republic. Tax obligations will cover absolutely all places of rest, including hotels, motels, apart-hotels, boarding houses, resorts, hostels, tents, etc.
The department has introduced a tax of 2% called the "accommodation tax", which will be levied on all recreation facilities. It is known that overnight stays in tents and organized campsites, trailers, bungalows, hostels, boarding houses, chalets, thermal complexes, guest houses, regardless of whether they belong to a business or not, will be subject to accommodation tax. According to Turkish media, the "accommodation tax" will also be levied on those who stay in tents at these facilities.
Tourist weddings, meetings, congresses and symposia will not be subject to the new tax. "One-day" travelers will be exempt from paying the fee if they do not stay overnight at a hotel, spa or other recreation points.
How will the tax be calculated?
If these organization services are provided with accommodation, if the nature and scope of the organization service are clearly indicated on the invoice, or if a separate bill is issued for this service, then accommodation tax will not be charged for these services. The tax will be levied only on accommodation services. This includes food, drinks, events, entertainment and use of the pool, sports, thermal and similar areas offered at tourist accommodation facilities — all of this will be subject to tax.
In this context, all services provided under the concept, as well as overnight stays sold or implemented under the names "bed and breakfast", "half board", "full board", "all inclusive", "ultra all inclusive" and the like, will be subject to tax. For example, even if the breakfast service included in the "room + breakfast" accommodation option is listed separately on the accommodation bill or an invoice is issued for this service, the service offered on site will be taxed because it is sold with overnight accommodation and service. However, in the SPA areas and pools of a thermal hotel, if daily service is provided to tourists who do not wish to stay overnight at the hotel, this service will not be subject to accommodation tax.
The relevant regulation was initially adopted in 2019, but its effective date has since been postponed first due to amendments and then due to the pandemic. According to Law No. 7338 of 2021, the accommodation tax will come into force on January 1, 2023.
According to the draft, VAT will not be included in the accommodation tax base. By law, the accommodation tax rate is 2%. However, the president has the authority to increase this rate or reduce it by half. For example, when paying for services amounting to 5,000 Turkish lira (17,100 rubles) at a hotel with full board accommodation, the accommodation tax will be calculated on an amount greater than 5,000, excluding VAT. In this case, the accommodation tax will be 100 lira (342 rubles at the exchange rate). VAT will also be calculated on the amount of 5,000 Turkish lira (17,100 rubles) – 400 lira (1,368 rubles). The total amount will be calculated by adding accommodation and VAT, so the contribution will be calculated from 5,500 lira (18,810 rubles).
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