Turkey Tourist Tax 2027: Hotel Tax Due to Return to 2% in January

The cut to 1% ends on 31 December 2026, and the 2% rate in the law applies again from 1 January 2027 unless a new decree appears. With 10% VAT, a $100 room costs $112 a night.

Muharrem BayrakAuthor8 November 20268 min read

Photo: Turkey Tourist Tax 2027: Hotel Tax Due to Return to 2% in January

Turkey's tourist tax is an accommodation tax (konaklama vergisi) of 1% of your hotel bill until 31 December 2026, due to go back to 2% on 1 January 2027 unless the cut is extended. It is a percentage of the price, not a fixed fee per person: the 1% comes from a presidential decision published on 1 May 2026, and 2% is the rate written in the law. Hotel stays also carry 10% VAT, so a room priced at $100 a night before taxes costs $111 now and $112 in 2027. If your 2027 trip includes hotel nights, our packages, such as the Istanbul 3-Day Tour Package, are quoted per person in US dollars.

Turkey tourist tax 2027: the rates at a glance

Nights spent	Accommodation tax	VAT on the overnight stay	Set by
1 January to 30 April 2026	2%	10%	Law No. 6802, Article 34
1 May to 31 December 2026	1%	10%	Presidential Decision No. 11263
From 1 January 2027	2%, unless a new decision extends the cut	10%	Law No. 6802, Article 34

The accommodation tax took effect on 1 January 2023, after three postponements. VAT on overnight stays has been 10% since 10 July 2023, when Turkey's reduced VAT rate rose from 8%.

What changed in 2026, and what happens on 1 January

Presidential Decision No. 11263, signed on 30 April and published in the Official Gazette on 1 May 2026, set the accommodation tax at 1% until 31 December 2026, that day included, with immediate effect. The law lets the President halve the 2% rate or double it, so 1% is the lowest possible rate and 4% the highest.

We checked every issue of the Official Gazette from 2 May to 8 November 2026: no new decision on the rate has appeared, and the official consolidated text of the law still sets 2%. Unless a new decision is published, stays from 1 January 2027 will be taxed at 2%. We will update this page as soon as anything is announced.

One detail matters if you are booking now: under the law, the tax arises when the stay is provided. Booking or paying in 2026 does not lock in 1% for nights in 2027.

What the accommodation tax is charged on

The law names hotels, motels, holiday villages, pensions, apart-hotels, guesthouses, campsites, and mountain and highland houses, and covers similar places too. It taxes:

the overnight stay itself;
everything sold with the stay and provided inside the property: meals, drinks, activities, entertainment, and the use of pools, sports and thermal facilities. On half-board and all-inclusive stays, the tax applies to the full price the hotel charges, meals and drinks included.

The tax is worked out on the price before VAT and shown as a separate line on the hotel's invoice. It is not added to the VAT base, so no VAT is charged on the tax itself. The only exemptions are students in dormitories, student hostels and camps, foreign diplomatic missions on a reciprocal basis, and international organisations with a treaty tax exemption. Services bought outside the property, such as a day tour, a transfer or a balloon flight, are not part of it.

Sun loungers and parasols around the main pool of a resort hotel in Kemer near AntalyaPhoto: nagos / Wikimedia Commons

Photo: nagos, CC BY 3.0, via Wikimedia Commons

VAT on hotel stays: 10%

Overnight stays in hotels, motels, pensions, holiday villages and similar places are on the 10% list of Turkey's VAT rates decision (item 25 of list II), as a Revenue Administration ruling of 31 December 2025 confirms. The rate rose from 8% on 10 July 2023, when Presidential Decision No. 7346 also lifted the general VAT rate from 18% to 20%. Services a hotel prices separately are not covered by that item and carry their own rate.

Tourists cannot reclaim this VAT. Turkey's tax-free scheme refunds VAT only on goods taken out of the country; services such as hotel stays are excluded.

A double room in an Istanbul hotel with folded towels on the bed and a painting of the city on the wallPhoto: Ismailcaliskan / Wikimedia Commons

Photo: Ismailcaliskan, CC BY-SA 4.0, via Wikimedia Commons

How much is the tourist tax per night?

For the full nightly price, multiply the price before taxes by 1.11 for nights until 31 December 2026 and by 1.12 for nights from 1 January 2027, if the 2% rate applies.

Room price per night, before taxes	Accommodation tax in 2026 (1%)	Accommodation tax from 2027 (2%)	VAT (10%)	Total per night from 1 January 2027
$80	$0.80	$1.60	$8.00	$89.60
$150	$1.50	$3.00	$15.00	$168.00
$250	$2.50	$5.00	$25.00	$280.00
5,000 lira	50 lira	100 lira	500 lira	5,600 lira

On a seven-night stay at $150 a night, the return to 2% adds $10.50 in total. On an all-inclusive week priced at $2,000 before VAT, it adds $20.

Is there a city tax in Istanbul, Antalya or Cappadocia?

The accommodation tax is set by national law, so the same rate applies in an Istanbul hotel, an Antalya resort and a Cappadocia cave hotel. It is a percentage of the price, not a charge per person per night, so a child who stays free adds nothing. The hotel is the taxpayer, and every guest pays it through the bill, Turkish residents included.

If you booked a package or prepaid online, check whether your confirmation says taxes are included; the hotel still shows the tax on its own invoice. For choosing a base, see Sultanahmet hotels, where to stay in Istanbul and our Cappadocia cave hotels guide.

Cave houses and small hotels among the rock cones of Göreme in CappadociaPhoto: Adam Jones from Kelowna, BC, Canada / Wikimedia Commons

Photo: Adam Jones from Kelowna, BC, Canada, CC BY-SA 2.0, via Wikimedia Commons

What this means for your trip

Budget about 12% on top of pre-tax room rates: 10% VAT plus 2% accommodation tax.
Compare final prices, not base rates, when one website shows taxes and another does not.
Look for the accommodation tax line on your hotel invoice.
Do not rush to book in 2026 to save the tax: the date of your nights decides the rate.

Our Turkey trip cost and Istanbul trip cost guides put hotel prices in context, and Istanbul tour packages with hotel compares options with the room included.

A traveller on a rooftop terrace with breakfast, looking at Hagia Sophia at sunsetPhoto: Get Turkey Tours

Tours that cover this

Istanbul 3-Day Tour Package: Hotel, Old City Tour & Transfers: from $435 per person.
Istanbul & Cappadocia Tour Package: 5 Days with Flights & Cave Hotel: from $1,150 per person.
Customizable Cappadocia Package: 2 Nights in a Cave Hotel: from $210 per person.
Turkey Highlights 8-Day Tour: Istanbul, Pamukkale, Ephesus, Cappadocia: from $1,670 per person.

No prepayment needed: pay on the tour day. Send us your 2027 dates on WhatsApp and we will quote the Istanbul & Cappadocia package or a tailor-made Turkey tour.

FAQ

Is there a tourist tax in Turkey?

Yes. Turkey charges an accommodation tax on hotel stays: 1% of the price before VAT until 31 December 2026, and 2% from 1 January 2027 unless a new presidential decision extends the cut. Hotels add 10% VAT as well. Both are percentages of the bill, collected by the hotel.

How much is the tourist tax in Turkey in 2027?

2% of the price before VAT, unless the 1% rate is extended before 31 December 2026. With 10% VAT on top, a room priced at $100 a night before taxes costs $112. On half-board or all-inclusive stays, the tax applies to the full hotel price, meals included.

Do I pay the tourist tax at the hotel?

The hotel is the taxpayer and shows the tax as a separate line on its invoice. If you booked through a tour operator such as TUI or Jet2, or prepaid on a booking site, check whether your confirmation says taxes are included before you travel.

Is there a city tax in Istanbul?

Istanbul hotels charge the same national accommodation tax as the rest of Turkey: 1% until 31 December 2026, then 2% unless the cut is extended, plus 10% VAT. Both are percentages of the room price, not a fixed amount per guest per night.

Do children pay the tourist tax in Turkey?

Not separately. The tax is a percentage of what the hotel charges, so a child who stays free adds no tax, and a paid extra bed is taxed only on its own price. The law exempts only students in dormitories, diplomatic missions and some international organisations.

Can tourists get the hotel VAT or accommodation tax back?

No. Turkey's tax-free scheme refunds VAT only on goods you take out of the country, and hotel stays, meals and tours are services. The accommodation tax law exempts only students in dormitories, diplomatic missions and some international organisations, so visitors pay both taxes in full.

Will the 1% accommodation tax be extended into 2027?

Nothing had been announced by 8 November 2026. The President can set the rate anywhere between 1% and 4%, and the current 1% decision ends on 31 December 2026. If no new decision is published, the 2% rate in the law applies, and we will update this page.

Does booking in 2026 lock in the 1% rate?

No. The law ties the tax to the moment the stay is provided, not to the booking or payment date, so nights from 1 January 2027 are taxed at the rate in force then, 2% unless the cut is extended.

Sources: Law No. 6802 on Expenditure Taxes, Article 34, official consolidated text (mevzuat.gov.tr); Presidential Decision No. 11263, Official Gazette No. 33240, 1 May 2026 (resmigazete.gov.tr); Presidential Decision No. 7346, Official Gazette No. 32241, 7 July 2023 (resmigazete.gov.tr); Revenue Administration, İzmir VAT ruling of 31 December 2025 on overnight stays; Revenue Administration, VAT General Implementation Communiqué, section II/A-5; Official Gazette issues of 2 May to 8 November 2026; Bloomberg HT (1 May 2026); KPMG Türkiye tax bulletin (4 May 2026) — checked 8 November 2026.