The law governing short-term rentals in Turkey changed fundamentally on 1 January 2024. Every foreigner who lets – or plans to let – their property on Airbnb, Booking.com, or similar platforms needs to understand this law.

76a. The legal foundation – law no. 7464

Law No. 7464 on the Letting of Residential Properties for Tourism Purposes was adopted on 25 October 2023, published in the Official Gazette on 2 November 2023, and came into force on 1 January 2024.

The core rule is straightforward: a Tourism Purpose Rental Permit (Turizm Amaçlı Kiralama İzin Belgesi) is mandatory for any residential property rented for 100 days or fewer. Letting without this permit is illegal, regardless of which platform is used.

76b. The licence application process

Applications are submitted to the Ministry of Culture and Tourism via the e-Devlet portal. To qualify for a licence, the following conditions must be met:

• Unanimous consent in apartment buildings: In multi-unit residential buildings, all other flat owners must give unanimous approval for a short-term rental licence to be issued. In practice, this is the single biggest obstacle – one objecting neighbour makes the licence impossible to obtain.
• Detached villas and standalone buildings: The unanimous consent requirement does not apply. The process is considerably more straightforward.
• Mandatory plaque: Licensed properties must display an official Ministry-approved plaque at the entrance. The plaque fee for 2024 was set at 5,000 TL and is subject to annual revision.

76c. The 100-day limit and exceptions

The law applies only to single-contract rentals of 100 days or fewer. Rentals under a single contract that exceed 100 days fall outside this laws scope and are governed by standard residential tenancy regulations instead.

Important note: the Council of State (Danıştay) annulled certain secondary regulations at the end of 2025. However, this ruling did not affect the core licensing requirement or the primary provisions of the law as published in the Official Gazette. The licence obligation remains firmly in place.

76d. Penalties

The administrative fine for operating a short-term rental without a licence is 100,000 TL. For repeat violations, the fine doubles. Platforms that publish unlicensed listings can also face separate sanctions.

76e. Tax obligations

Short-term rental income is classified as commercial income and is subject to VAT. Licensed operators must register as VAT payers and charge 20% VAT on rental income. Annual income tax returns must also be filed. When calculating net yield from short-term letting, both VAT liability and income tax must be factored into the calculation – The gross figure shown in marketing materials does not reflect this.

76f. The reality on the ground

A portion of foreign property owners in Alanya continue to operate without a licence. But enforcement is tightening – Airbnb and Booking.com are cooperating with Turkish authorities on licensed versus unlicensed listing identification. An unlicensed listing carries the risk of listing removal, licence ineligibility, and a 100,000 TL fine. The risk is growing, not shrinking.

Sources: T.C. Resmî Gazete – https://www.resmigazete.gov.tr | Law No. 7464 (2 November 2023) | T.C. Kültür ve Turizm Bakanlığı – https://www.ktb.gov.tr

EXPERT ADVICE: Short-term letting in Turkey is now subject to a serious legal framework. Operating without a licence risks a 100,000 TL fine – and that risk is increasing, not decreasing. The unanimous consent requirement makes licensing practically impossible for most apartment buildings. If you are buying a property specifically for short-term rental income, verify that the licence is obtainable before you sign. Make your investment decision knowing this reality.

P.S. My personal view: if I had the choice, I would not touch short-term rental. The licensing requirements, the turnover of guests, the cleaning, the reviews, the seasonal gaps it is a part-time job. A well-chosen apartment on a long-term lease gives you stable income, zero daily management, and far less stress. Simple always beats clever in property.