Türkiye·Destination guide · Southern Europe
Türkiye
41.0082° N · Southern Europe / Anatolia · EU candidate · not Schengen · not EaP
Türkiye runs lodging through KBS kimlik filing — and ≤100-day apartments need a tourism izin belgesi first.
Under Law 1774, every accommodation provider — hotels, pansiyonlar, günübirlik kiralanan evler and similar — must keep guest identity and arrival/departure records day by day and, via Ek Madde 1, connect to general law-enforcement terminals and send those records instantly through the Emniyet Kimlik Bildirim Sistemi (KBS). Separately, Law 7464 requires a Kültür ve Turizm Bakanlığı turizm amaçlı kiralama izin belgesi before any residential let of 100 days or less, with a ministry plaket at the entrance; art. 3(8) makes the izin belgesi holder the Law 1774 responsible person. National konaklama vergisi sits on overnight services (statutory 2%; Cumhurbaşkanı Kararı 11263 applies 1% from 1 May to 31 December 2026). Türkiye is an EU candidate country — not an EU Member State, not in Schengen, and not an Eastern Partnership partner. Guest identity processing sits under KVKK (Law 6698), not GDPR as Turkish law.
NextStay relevance · Türkiye
5 / 5
Essential
Law 1774 + KBS require day-to-day guest identity records and instant police notification for every lodging type including günübirlik / tourism-purpose housing; Law 7464 needs a Kültür ve Turizm Bakanlığı izin belgesi (and plaket) before ≤100-day residential lets; national konaklama vergisi applies (statutory 2%, CB Kararı 11263 sets 1% from 1 May–31 Dec 2026). EU candidate — not EU / not Schengen / not EaP; KVKK (6698) applies, not GDPR.
At a glance · Türkiye
KBS / kimlik
Instant to police
≤100-day lets
İzin belgesi first
Konaklama vergisi
1% to Dec 2026
Personal data
KVKK · not GDPR
Who this is for
What hosts and hotels actually need to know
Turkish short-stay compliance is denser than a soft platform habit and different from an EU 2024/1028 registration-number market. First, guest identity: Law 1774 art. 2 obliges responsible operators of otel, motel, han, pansiyon, bekâr odaları, günübirlik kiralanan evler, kamp / kamping, tatil köyü and similar lodging to record identity and arrival–departure for every paid or unpaid overnight guest — domestic or foreign — day by day, ready for police inspection. Ek Madde 1 requires computerised day-to-day records and instant transmission to general law-enforcement terminals; Emniyet’s KBS (live since 18 April 2017) is the operational channel in police responsibility areas (register with the local Emniyet / Jandarma unit; file via kbs.egm.gov.tr). Art. 9 forbids lodging anyone who cannot prove identity with a nüfus hüviyet cüzdanı or other official valid document. Second, tourism-purpose housing: Law 7464 (RG 2 November 2023) covers residential units let for any purpose for at most 100 days per contract — obtain the izin belgesi before the rental contract, display the plaket, meet kat malikleri unanimity / 25% building-cap rules where they apply, and treat the izin belgesi holder as the Law 1774 notifier. The implementing Yönetmelik (RG 28 December 2023) routes applications through e-Devlet only and art. 10(1)(ç) expressly requires Law 1774 and KVKK compliance. Third, fiscal: konaklama vergisi under Gider Vergileri Kanunu art. 34 (via Law 7194) taxes overnight services and bundled on-site services nationwide — GİB’s uygulama tebliğ says facility type / tourism işletme belgesi status does not carve you out once you sell geceleme. Statutory rate is 2%; CB Kararı 11263 (RG 1 May 2026) sets 1% for 1 May–31 December 2026. Law 7464 art. 4(2)(c) also fines izin belgesi holders who fail to produce turizm payı payment evidence under Law 7183. Self check-in works when KBS-ready identity fields are captured before access unlocks. Do not apply GDPR or Regulation (EU) 2024/1028 as Turkish law.
Front desk or digital, the duty is the same: verify identity for every overnight guest, file instantly through KBS, and remittance-ready konaklama vergisi on the stay invoice.
- 01Hold KBS credentials from the local Emniyet / Jandarma unit and transmit guest identity + arrival/departure instantly (Law 1774 Ek Madde 1)
- 02Refuse lodging where identity cannot be proved with a valid official document (art. 9)
- 03Show and remit konaklama vergisi on overnight and bundled on-site services (GİB tebliğ; 1% through 31 Dec 2026 under CB Kararı 11263)
- 04Keep Turizm İşletme Belgesi / classification papers and KBS exportable stay records audit-ready for police and ministry inspection
Chapter · KBS / kimlik
Kimlik Bildirim Sistemi — instant guest notification
Law 1774 requires day-to-day guest identity and arrival/departure records for every lodging type that offers a bed — and Ek Madde 1 requires those records to reach police terminals instantly through KBS.
Statute
“Bu Kanunun 2 nci maddesinde sayılan özel veya resmi her türlü konaklama tesisleri tüm kayıtlarını bilgisayarda günü gününe tutmak, genel kolluk kuvvetlerinin bilgisayar terminallerine bağlanarak mevcut bilgi, belge ve kayıtları genel kolluk kuvvetlerine anlık olarak bildirmek zorundadırlar.”
- 01
Who must keep and file guest records
Art. 2 binds responsible operators of hotels, motels, hans, pansiyonlar, bekâr odaları, günübirlik kiralanan evler, camps / kampings, tatil köyleri and similar private or public lodging: for every person given a place to sleep — paid or free, day or night, Turkish or foreign — keep identity and arrival–departure records day by day, ready for general law-enforcement inspection, and supply them to the statistics authority on request. Occasional unpaid private hospitality outside that lodging wording sits elsewhere; once you sell or operate overnight accommodation as a listed facility, plan for full KBS entry.
- 02
Instant electronic filing — not a soft 24-hour hotel habit
Ek Madde 1 requires computerised day-to-day records and instant transmission to general law-enforcement terminals. Emniyet’s official KBS page states the system went live on 18 April 2017 for lodging in police responsibility areas; registered facilities file at kbs.egm.gov.tr after obtaining credentials from the local security unit. Asayiş Dairesi’s KBS note restates the same operator duty. Failing to connect or to send live / accurate data attracts administrative fines under Ek Madde 1 (amounts are periodically revalued — confirm the live mülki amir tariff). Do not invent a Croatian-style 24-hour commercial window as Turkish law.
- 03
Identity proof before lodging
Art. 9 prohibits operators from lodging anyone who cannot prove identity with a nüfus hüviyet cüzdanı or other official valid documents. For remote arrival that means capturing verified identity fields for every overnight guest before access instructions unlock — a booking name or chat selfie is not a Law 1774 record.
- 04
Tourism-purpose housing sits inside the same stack
Law 7464 art. 3(8) applies Law 1774 to izin-belgeli tourism-purpose dwellings and designates the izin belgesi holder as the responsible notifier. The 2022 Kimlik Bildirme Yönetmeliği amendment expressly lists günübirlik kiralanan evler in the lodging-operator field set. Once you operate under 7464 (or as any art. 2 facility), KBS is not optional.
Chapter · İzin belgesi
Law 7464 — tourism-purpose housing licence
Residential units let for 100 days or less need a Kültür ve Turizm Bakanlığı turizm amaçlı kiralama izin belgesi before the contract — with a plaket at the door and kat-malikleri rules that bite in multi-unit buildings.
Statute
“Konutların turizm amaçlı kiralanabilmesi için, turizm amaçlı kiralama sözleşmesi yapılmadan önce izin belgesi alınması zorunludur. Ayrıca, Bakanlıkça nitelikleri belirlenen plaket, turizm amaçlı kiralama yapılan konutun girişine asılır.”
- 01
≤100 days — izin belgesi before contracting
Law 7464 covers tourism-purpose rental of tapu-registered dwellings for at most 100 days per contract (art. 1(3) puts longer leases outside the statute). Purpose of use (tourism, work, study, sport) does not matter — the KTB başvuru kılavuzu restates that any ≤100-day let needs the izin belgesi first. Applications run only through e-Devlet to the ministry / il kültür ve turizm müdürlüğü path; physical filings are returned. Contracts over 100 days are outside 7464, but repeating >100-day contracts more than four times in a year on the same unit to evade the regime is a separate finable pattern under art. 4(1)(g).
- 02
Kat malikleri, 25% cap, plaket
Art. 3(3) requires a unanimous kat malikleri decision for the independent section’s building (site-wide only the building that contains the unit). Art. 3(4) caps the same landlord at 25% of units in buildings with more than three independent sections, and demands an işyeri açma ve çalışma ruhsatı (plus site-wide unanimity) once the same landlord exceeds five units in that building. Art. 3(1) and the Yönetmelik require the ministry plaket at the entrance; operating without a belgesi starts at high administrative fines under art. 4 (amounts are statutory TL figures that are periodically revalued — confirm the live tariff).
- 03
Holder is the Law 1774 / KVKK duty-bearer
Art. 3(8) applies Law 1774 to izin-belgeli dwellings and treats the izin belgesi holder as the kimlik-bildirim responsible person. Yönetmelik art. 10(1)(ç) lists Law 1774 and KVKK (6698) among the holder’s ongoing duties, alongside cleaning between guests and displaying the plaket. High-end rezidans / yüksek nitelikli konut tracks have separate unanimity carve-outs under art. 3(10) — confirm with the ministry guidance before assuming the ordinary apartment stack.
- 04
Hotels vs residential short-lets
Branded hotels and other facilities classified under the Turizm Tesislerinin Belgelendirilmesine ve Niteliklerine İlişkin Yönetmelik sit on the Turizm İşletme Belgesi / basit konaklama track under Law 2634 — not the 7464 residential izin belgesi. Both tracks still meet Law 1774 / KBS for guests. Do not invent a Portuguese RNAL-style single national STR code that merges the two.
Chapter · Konaklama vergisi
Konaklama vergisi — national accommodation tax
Overnight lodging services (and bundled on-site services) carry a national konaklama vergisi — statutory 2%, temporarily 1% from 1 May to 31 December 2026 under Cumhurbaşkanı Kararı 11263.
- 01
What is taxed
Gider Vergileri Kanunu art. 34 (as reshaped by Law 7194) taxes geceleme services in hotels, motels, tatil köyleri, pansiyonlar, apart oteller, misafirhaneler, kampings, dağ / yayla evleri and similar, plus other on-site services sold together with the stay. GİB’s Konaklama Vergisi Uygulama Genel Tebliği (RG 14 December 2022) states there is no carve-out by facility class, tourism işletme belgesi or işyeri ruhsatı — if you sell overnight lodging, you are in. Nationality of the guest does not matter. VAT sits separately on the same base.
- 02
Rate — 2% statutory, 1% through end-2026
The statutory rate in art. 34 is 2%, with Cumhurbaşkanı authority to raise or halve it. Cumhurbaşkanı Kararı 11263 (RG 1 May 2026, decision republished as 20260501-6.pdf) re-determines that rate; GİB and professional tax guides implementing the decision apply 1% for services supplied from 1 May 2026 through 31 December 2026, reverting to 2% from 1 January 2027 absent a further decision. Remittance is monthly. Show the tax distinctly on invoices.
- 03
Not a municipal tourist tax copy-paste
Konaklama vergisi is a national expenditure tax, not an Istanbul / Antalya / İzmir city sojourn levy of the Belgrade boravišna-taksa type. Do not invent a separate municipal overnight tourist tax from this dossier — confirm any local fees with the municipality, but treat GİB konaklama vergisi as the primary lodging tax line.
Chapter · Turizm payı / fiscal
Turizm payı and ordinary tax tracks
İzin belgesi holders must be able to show Law 7183 turizm-payı payment evidence; overnight income still sits on ordinary gelir / kurumlar vergisi tracks with the tax office.
- 01
Law 7464 ties holders to turizm payı evidence
Art. 4(2)(c) fines izin belgesi holders who fail to produce, within the ministry’s deadline or at inspection, the document showing turizm payı payment under Law 7183 (Türkiye Turizm Tanıtım ve Geliştirme Ajansı). GİB publishes a dedicated turizm-payı service page and the Turizm Payı Genel Tebliği sets rates for konaklama tesisleri at binde 7,5 of net sales and rental income (with other rates for travel agencies, airlines and terminals). Confirm with your accountant whether your 7464 activity is classified under the konaklama rate schedule for the period you operate — do not invent a flat “Airbnb levy” outside 7183 / GİB instruments.
- 02
Income and corporate tax remain separate
Natural-person and company hosts still register and file under ordinary Gelir Vergisi / Kurumlar Vergisi rules for the income from lodging. This dossier does not invent a single national short-term-rental income-tax percentage — work from your vergi dairesi’s current guidance, e-fatura / e-arsiv duties where they apply, and keep stay records that reconcile to KBS and konaklama-vergisi returns.
- 03
Platform and intermediary exposure
Law 7464 art. 4(1)(d)–(e) fine intermediaries who broker unlicensed tourism-purpose lets and electronic intermediary service providers that fail to remove listings after a ministry warning. Displaying an izin belgesi number on listings is therefore operational hygiene as well as a guest-trust signal — NextStay does not replace ministry enforcement.
Chapter · EU candidate / KVKK
EU candidate — not EU law, domestic KVKK
Türkiye is an EU candidate country, not an EU Member State, not in Schengen, and not an Eastern Partnership partner. GDPR and Regulation (EU) 2024/1028 are not Turkish law; personal-data processing for guest check-in sits under KVKK (Law 6698).
- 01
Not EU, not Schengen, not EaP
Use Turkish statutes for lodging, kimlik bildirimi, tourism-purpose housing and tax. Do not apply Schengen Convention art. 45, the EU short-term rental data regulation, GDPR as directly applicable law, or another Member State’s guest-card wording as if they bound Turkish hosts. EU-candidate status explains alignment pressure; it does not import those instruments automatically.
- 02
KVKK — domestic personal-data law
6698 sayılı Kişisel Verilerin Korunması Kanunu is Türkiye’s domestic personal-data statute. KBS fields, passport numbers and access logs are personal data. Collect what Law 1774 / 7464 legal bases require, inform guests, secure storage, and avoid unnecessary full passport-image archives when verified fields meet the statutory duty. The Kişisel Verileri Koruma Kurumu (kvkk.gov.tr) is the supervisory authority. Yönetmelik art. 10(1)(ç) expressly lists KVKK among izin belgesi holder duties.
- 03
Regulation (EU) 2024/1028 — not Turkish law
From 20 May 2026 the EU short-term rental data framework applies where EU Member States operate registration procedures and require platforms to transmit activity data. Türkiye is not an EU Member State: the regulation does not apply here by virtue of EU membership. Türkiye already runs KBS and the 7464 izin belgesi independently of 2024/1028 — do not invent platform delisting duties or an EU single digital entry point for Türkiye until primary Turkish (or binding international) instruments say so.
Remote arrival · Still the law
Self check-in under Turkish rules
Remote arrival is common after Istanbul airport transfers into city apartments, Antalya coastal stock and İzmir weekend stays. The compliance gate is capturing Law 1774 / KBS-ready guest identity data — and confirming the property’s 7464 footing where it is a ≤100-day residential let — before door codes or lockbox instructions unlock.
Identity fields before access
Build verified identity document fields for every overnight guest into the check-in flow itself. Art. 9 forbids lodging without official ID proof; Ek Madde 1 expects instant KBS filing. A booking confirmation or chat selfie is not a kimlik bildirimi. Release access only after the data needed for immediate KBS entry is complete.
Instant KBS clock, not a soft window
Transmit guests to KBS as they arrive (and update departure). Unlike Croatia’s eVisitor 24-hour commercial window, Turkish Ek Madde 1 is framed as anlık notification once you are on the police terminal — late capture still breaks the duty.
İzin belgesi is a separate prerequisite
A completed KBS entry does not replace a missing 7464 izin belgesi on ≤100-day residential stock. Confirm the belgesi, plaket, kat-malikleri paperwork and konaklama-vergisi / turizm-payı tracks before automating remote arrival at scale.
Directions still matter
Istanbul hillside streets, Antalya old-town harbour approaches and İzmir Konak-side buildings are address-sensitive. Release access instructions only after required guest data is in — then pair them with clear building, parking and neighbourhood notes.
City & regional layers
KBS, Law 7464 and konaklama vergisi are national. Credential desks (Emniyet vs Jandarma), il kültür ve turizm müdürlüğü processing load and seasonal arrival patterns differ by city — confirm the local unit rather than inventing a municipal tourist tax.
Istanbul — capital volume, KBS + 7464 at scale
01Istanbul — capital volume, KBS + 7464 at scale
Istanbul combines the highest remote-arrival volume with dense multi-unit buildings where art. 3(3)–(4) kat-malikleri and 25% caps bite hardest. Same national KBS instant filing and ≤100-day izin belgesi duties; konaklama vergisi is the national GİB line (1% through 31 Dec 2026), not a separate İstanbul city sojourn tax. Obtain KBS credentials from the district Emniyet / Jandarma unit that covers the property; route izin belgesi applications through e-Devlet to the ministry / İl Kültür ve Turizm Müdürlüğü path.
Antalya — coastal peaks, same national stack
02Antalya — coastal peaks, same national stack
Antalya’s summer and shoulder-season peaks reward pre-completed guest registers before keybox release on coastal and Kaleiçi stock. Duties remain national: Law 1774 / KBS on arrival, Law 7464 izin belgesi for ≤100-day residential lets, and GİB konaklama vergisi on overnight services. Confirm the local Emniyet / Jandarma KBS desk and İl Kültür ve Turizm Müdürlüğü processing times before quoting turnaround to owners.
İzmir — Aegean gateway, confirm local desks
03İzmir — Aegean gateway, confirm local desks
İzmir sits on the same national KBS and 7464 stack: instant kimlik filing, izin belgesi before ≤100-day residential advertising, and national konaklama vergisi. Airport and Alsancak / Konak corridor arrivals make timed remote check-in valuable — still capture Law 1774 fields before access. Confirm the district law-enforcement unit that issues KBS credentials and the İl Kültür ve Turizm Müdürlüğü contact points; do not invent a municipal overnight tourist tax.
This is the law · Here is the reference
Sources & references
Primary statutes, EU instruments and competent authorities. Open the link when your property is at stake.
- [01]Local law1774 sayılı Kimlik Bildirme Kanunu
Primary lodging kimlik statute: art. 2 day-to-day guest identity and arrival/departure records (including günübirlik kiralanan evler); art. 9 identity-proof gate; Ek Madde 1 computerised records and instant transmission to police terminals with administrative fines. Text mirrored on İl Emniyet sites (mevzuat.gov.tr PDF endpoints often block automated fetch).
- [02]Local lawKimlik Bildirme Yönetmeliğinde değişiklik (RG 17.6.2022)
Adds günübirlik kiralanan evler to the lodging-operator definitions and restates Ek Madde 1-style anlık electronic notification duties for art. 2 facilities.
- [03]AuthorityEmniyet Genel Müdürlüğü — Kimlik Bildirim Sistemi
Official EGM page: KBS live since 18.04.2017 for Law 1774 lodging in police areas; registered facilities file at kbs.egm.gov.tr.
- [04]AuthorityEGM Asayiş Dairesi — KBS
Asayiş operational note: lodging operators obtain credentials from the local security unit and notify guest/staff identity electronically via KBS.
- [05]Local law7464 sayılı Kanun — turizm amaçlı kiralama (RG 2.11.2023)
Primary residential short-let statute: ≤100-day scope, izin belgesi + plaket before contracting, kat-malikleri / 25% rules, art. 3(8) Law 1774 responsibility, art. 4 fines including turizm-payı document failures and platform removal duties.
- [06]Local lawKonutların Turizm Amaçlı Kiralanması Yönetmeliği (RG 28.12.2023)
e-Devlet-only applications, document list, plaket, holder duties including Law 1774 and KVKK (art. 10(1)(ç)), inspection rhythm.
- [07]AuthorityKTB — Turizm amaçlı konut izin belgesi başvuru
Ministry citizen portal entry point for 7464 izin belgesi applications (e-Devlet).
- [08]GuidanceKTB — Başvuru Kılavuzu (PDF)
Official guide: any ≤100-day residential let needs the izin belgesi regardless of guest purpose; e-Devlet-only filing; ownership / high-end rezidans notes.
- [09]Local lawKonaklama Vergisi Uygulama Genel Tebliği (RG 14.12.2022)
GİB implementation of Gider Vergileri Kanunu art. 34: overnight + bundled on-site services taxed regardless of tourism belgesi / ruhsat status; statutory 2% rate framework.
- [10]AuthorityGİB — Konaklama vergisi
Revenue Administration service page for konaklama vergisi obligations and filing.
- [11]GuidanceGİB — Konaklama vergisi açıklama (PDF)
Official GİB explainer restating scope (all overnight lodging sellers) and the art. 34 rate framework.
- [12]Local lawCumhurbaşkanı Kararı 11263 (RG 1.5.2026)
Presidential decision re-determining the Law 6802 art. 34(5) konaklama vergisi rate (published as 20260501-6.pdf). Implementing practice applies 1% from 1 May–31 December 2026.
- [13]Local law7183 sayılı TGA Kanunu — turizm payı
Türkiye Turizm Tanıtım ve Geliştirme Ajansı statute creating turizm payı on listed commercial tourism activities; Law 7464 art. 4(2)(c) requires izin belgesi holders to produce payment evidence.
- [14]AuthorityGİB — Turizm payı
Revenue Administration service page for Turizm Payı Beyannamesi filing tied to Law 7183.
- [15]Local law6698 sayılı KVKK
Domestic personal-data statute for guest identity, KBS fields and access processing — not GDPR as Turkish law.
- [17]AgencyEuropean Commission — Türkiye enlargement
EU-candidate status context: Türkiye is not an EU Member State and not in Schengen (and is not an EaP partner).
- [18]EU lawRegulation (EU) 2024/1028 — short-term rental data
EU Member State STR data framework from 20 May 2026 — not Turkish law by virtue of EU membership; cited only to avoid false application.
After the law · The product
Where NextStay fits
After the law is clear: we build KBS-ready guest capture into the check-in gate — so Turkish hosts can run remote arrivals without skipping kimlik bildirimi or unlocking ≤100-day stock that still needs its 7464 footing.
01
Guest data before the key
Online check-in collects Law 1774 identity fields for every overnight guest before door instructions unlock.
02
Stay records for KBS and inspection
Structured guest data stays organised for instant KBS filing, ministry / police inspection, and konaklama-vergisi reconciliation — without pretending NextStay replaces kbs.egm.gov.tr or e-Devlet.
03
Host visibility without desk chaos
Hotels and individual hosts see who has completed check-in, who is blocked, and when access can release — including late Istanbul airport transfers.
04
Destination guidance in the workspace
This Türkiye dossier stays attached to the market — KBS, Law 7464 izin belgesi, konaklama vergisi, turizm payı evidence, and EU-candidate / KVKK accuracy — not a generic EU footnote.
Cities in Türkiye
Istanbul
High remote-arrival volume plus multi-unit kat-malikleri rules make KBS-ready identity capture and a valid 7464 izin belgesi essential before keys go out; konaklama vergisi is national (1% through end-2026), not a separate city sojourn tax.
KBS on arrival · 7464 izin belgesi · Konaklama vergisi
Antalya
Coastal seasonality rewards pre-completed guest registers on the same national KBS and 7464 stack — confirm local Emniyet / İl Kültür ve Turizm desks for credentials and processing times.
KBS · Seasonal peaks · İzin belgesi
İzmir
Aegean gateway arrivals make timed remote check-in valuable — still national KBS and ≤100-day izin belgesi duties; confirm district law-enforcement KBS credentials and do not invent a municipal overnight tourist tax.
KBS · Airport arrivals · 7464 belgesi
NextStay provides operational tools and general regulatory information, not legal advice. Hosts remain responsible for confirming the rules that apply to their accommodation in Türkiye. Research last verified .