Accommodation tax will be applied as 1 percent only until end 2020

According to the draft prepared by the revenue administration the Ministry of Finance and Treasury hotels, resorts, boutique hotels, private accommodation facilities, motels, hostels, apartments, thermal hotels, rural tourism facilities organized within the scope of farmhouse, country house, farm house, mountain House will be subject to accommodation tax.

The accommodation tax which is normally 2 percent will be applied as 1 per cent until the end of 2020. On the other hand, no matter under what name and what duration and whether they belong to the public or private sector, places reserved for the accommodation of staff guesthouses, guest houses, recreational facilities, camps and similar facilities will also be subject to same tax.

Accommodation tax will not be levied on facilities such as stop-off points where there is no overnight service. The service offered regarding time share property services will not be subject to said tax as the rights to use the term property and the term holidays are rented out without a commercial organization.

However, the tax shall be applicable in case of allocation of the timeshare and timeshare holidays in the inventory of the enterprises are rented for a specified period of time to provide accommodation-related services, or the allocation of overnight services. The nationality or personality of the beneficiary shall not affect the receipt of the tax.

The accommodation tax will be imposed at 1 per cent until the end of the year. The tax service will be collected from the consumer receiving the service. Customers will pay the tax. The companies that do the collection will declare the tax. Tax will be calculated excluding VAT.