According to the newly introduced legal regulation, after the applications made to the Ministry of Culture and Tourism, this document is given to the relevant landlord if the conditions are met. Then, a tourism residence plaque is being prepared for the houses that receive this document. Without this document and plaque required for Airbnb, the rental will not be possible and the penalty set out in the law must also be paid. If the houses receive the plaque, the homeowners must hang this plaque at the entrances of the houses. Otherwise, the determined fine will be deducted from the landlords.
According to the new Airbnb Law, if a short-term rental agreement is made without a tourism residence, the landlord will be fined 100,000 TL at the first time. In the future, the penalty to be given in case the same situation continues is also increased. Apart from that, we mentioned that the documents that own the tourism residence received plaques. If these plaques are not hung at the entrances of the houses, the homeowners will again be fined 100.000 TL at the first time. Then, if the same situation continues, the punishment will be increased. These sanctions can be summarized as follows:
Fifty thousand Turkish lira administrative fine in case the information and documents requested by the Ministry are not sent within thirty days, incomplete sending, misleading information or documents are given,
If the lessor changes by a legal action other than inheritance and this change is not notified to the land registry within thirty days from the date of registration, an administrative fine of fifty thousand Turkish liras will be imposed,
One hundred thousand Turkish lira administrative fine in case of misleading promotion of the location, quality and physical characteristics of the rented residence for tourism to the user through articles, advertisements, posters, brochures, social media, web pages and similar tools, or failure to meet the promised conditions, or allocation of the rented residence for tourism purposes to the user for a shorter period than the period specified in the contract,
An administrative fine of one hundred thousand Turkish liras if the rented accommodation for tourism purposes is not delivered to the user in accordance with the contract, and an administrative fine of two hundred thousand Turkish liras if the payment received within fifteen days is not paid back,
If the plaque organized by the ministry is not hung at the entrance of residences rented for tourism purposes, an administrative fine of one hundred thousand Turkish liras and an administrative fine of five hundred thousand Turkish liras if the deficiency is not corrected within fifteen days,
If it is determined during the inspection that the residence does not have the qualifications necessary to issue a permit, an administrative fine of one hundred thousand Turkish liras is applied and fifteen days are given for the elimination of violations.
After people submit their applications to the Ministry of Culture and Tourism, the 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 people both when buying the document and when buying the plaque. These obligations are deemed to have entered into force on 01.01.2024. The tax amounts to be paid are determined according to the Tax Guide Prepared for Taxpayers Earning Rental Income published in 2023. According to this guide;
People with a rental income of 500 TL and above should pay by bank/mail.
Persons with an annual rental income of TL 3900 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 rent of 500 TL does not show any difference between long-term rentals or short-term rentals such as Airbnb. Dec. This tax, which will be paid according to the amount of income, varies. If the income from Airbnb is above a certain limit, people are obliged to pay taxes. Apart from this, a penalty related to tax law is not levied on the landlord. However, in the cases listed above, such as failure to obtain a tourism residence permit, it is possible to impose a penalty.