The Law on the Rental of Houses for Tourism Purposes and Amendments to Certain Laws (“Law”) was published in the Official Gazette dated 02/11/2023 and numbered 32357.
The amendments regarding the general principles regarding the rental of the houses for the tourism purposes, the issuance of permits, administrative sanctions and legislation to which houses rented for tourism purposes will be subject are regulated with the Law. Moreover, an important gap in the legislation on this issue has been resolved. The Law made provision for leases that do not exceed 100 days at one time.
It is obligatory to obtain a “permit certificate” for those who want to rent their residence for tourism purposes with Article 2 of the Law. As of the effective date of the Law, those who are engaged in leasing activities for tourism purposes are obliged to apply to the Ministry of Culture and Tourism to obtain a permit within one month.
However, in order for the house to be rented, the flat owners of the building where the house is located must unanimously consent to the rental. The decision of the flat owners must be submitted at the time of the permit application. In addition, a plaque, the qualifications of which are determined by Ministry of Culture and Tourism, must be hung at the entrance of the residence rented for tourism purposes.
In Article 4 of this Law, administrative sanctions are regulated in detail, and in summary as follows:
- 100,000.00 TRYfor those who rent for tourism purposes without a permit / • on the basis of each residence, (a period of 15 days is also given to obtain the permit),
- 500,000.00 TRYfor those who do not receive the permit within the legal period of 15 days and continue their tourism activities(in addition, a period of 15 days is given for the second time to obtain the permit),
- 100,000.00 TL to the user who rents the house rented from the permit holder to a third party (on the basis of each contract)
- Administrative fines of 100,000.00 TL for each contract and other matters specified in the Law will be imposed on those who rent the house for tourism purposes in their own name and account, which they rented to use as a residence in their own name. In the Law, the violations and administrative fines are given in a very comprehensive manner and the amounts of the aforementioned administrative fines may be revised on a yearly basis.
The relevant provisions of the Law regarding rentals for tourism purposes will enter into force on 01/01/2024.
In our opinion, this regulation, which starts a new era in tourism rentals; will be able to provide incentives for hotel tourism and at the same time, it may make it very difficult for people’s residences to be rented individually or through channels such as “AIRBNB”. In addition, there is no doubt that it can benefit the taxation of profits that have not been taxed until now. Subjecting the rental to certain rules in this way will benefit other flat owners living in the relevant building from using their real estate in a safe environment, within the principle of transparency.
The relevant Law may be reached from the following link: https://www.resmigazete.gov.tr/eskiler/2023/11/20231102-16.htm
(Only available in Turkish)
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