According to the newly introduced legal regulation, this certificate is given to the relevant homeowner after the applications made to the Ministry of Culture and Tourism if the conditions are met. A tourism residence plaque is then prepared for the houses that receive this certificate. Without this document and the plaque required for Airbnb, rentals will not be possible and the penalty specified in the law must also be paid. If the houses receive the plaque, the hosts must hang it at the entrances of the houses. Otherwise, the hosts will be fined.
According to the new Airbnb Law, if a short-term rental agreement is made without a tourism residence, the host will be fined 100,000 TL for the first time. If the same situation persists in the future, the fine will be increased. Apart from this, we mentioned that the documents that have a tourism residence receive a plaque. If these plaques are not hung at the entrances of the houses, the owners are fined 100,000 TL for the first time. Subsequently, if the same situation continues, the fine will be increased. These sanctions can be summarized as follows:
In case the information and documents requested by the Ministry are not submitted within thirty days, are submitted incompletely, or misleading information or documents are submitted, an administrative fine of fifty thousand Turkish Liras,
In case the lessor changes by a legal transaction other than inheritance and this change is not notified within thirty days from the date of registration in the land registry, an administrative fine of fifty thousand Turkish Liras,
An administrative fine of one hundred thousand Turkish liras in cases where the location, quality and physical characteristics of the residence rented for tourism purposes are misleadingly introduced to the user through articles, advertisements, posters, brochures, social media, web pages and similar tools, or the conditions promised are not provided, or the residence rented for tourism purposes is allocated to the user for a shorter period than the period specified in the contract,
An administrative fine of one hundred thousand Turkish liras in the event that the residence rented for tourism purposes is not delivered to the user in accordance with the contract, and an administrative fine of two hundred thousand Turkish liras in the event that the payment received is not refunded within fifteen days,
If the plaque issued by the Ministry is not hung at the entrance of the houses rented for tourism purposes, an administrative fine of one hundred thousand Turkish liras is imposed and an administrative fine of five hundred thousand Turkish liras is imposed if the deficiency is not corrected within fifteen days.
If it is determined in the audit that the house does not meet the qualifications for the issuance of a permit, an administrative fine of one hundred thousand Turkish liras is imposed and a fifteen-day period is given to eliminate the contradictions.
After making their applications to the Ministry of Culture and Tourism, people who receive the approved documents must hang this plaque at the entrances of the houses after receiving the plaque. With the new regulation, some tax obligations have been imposed on individuals both when receiving the certificate and when receiving the plaque. These obligations are deemed to have entered into force on 01.01.2024. In 2023, the tax amounts to be paid are determined according to the Tax Guide Prepared for Taxpayers Receiving Rental Income. According to this guide;
Persons with rental income of 500 TL and above should make payments via bank / mail.
Persons with an annual rental income of 3900 TL and above are obliged to declare this income.
These issues are regulated according to the Income Tax General Communiqué serial numbers 268 and 298. The 500 TL rent does not differ between long-term rentals or short-term rentals such as Airbnb. This tax to be paid varies according to the amount of income. If the income from Airbnb is above a certain limit, people are obliged to pay tax. Apart from this, no penalty related to tax law is imposed on the host. However, it is possible to impose a penalty in the above-mentioned cases, such as not obtaining the tourism residence certificate.