Buying an apartment in Istanbul and listing it on Airbnb may sound straightforward: buy, furnish, list and earn rental income. In Türkiye, however, one question must come first:
Can this property legally operate as a short-term rental?
Under Law No. 7464, homes rented for tourism purposes for 100 days or less under a single contract generally require a Tourism-Purpose Rental Permit (Turizm Amaçlı Kiralama İzin Belgesi). The law has applied since 1 January 2024 and affects properties advertised through Airbnb, Booking.com and similar platforms.
For investors, location and nightly rates are no longer enough. The building, title deed, management plan, permit eligibility, taxes and operating costs can determine whether a short-term rental investment is both legal and profitable.
Is Airbnb Legal in Türkiye?
Yes, short-term rentals are legal, but the property must meet the relevant requirements and obtain permission before tourism rental activity begins.
Applications are submitted electronically through e-Devlet. Once approved, the property receives an official permit and plaque. The plaque must be displayed at the entrance, and the permit number must appear in advertisements.
Simply publishing a listing online does not make the activity legal.
What Does the 100-Day Rule Mean?
The rule is commonly misunderstood. It does not mean that an apartment can be rented for only 100 nights per year. It refers to the length of each rental contract:
A rental made for tourism purposes for 100 days or less under one contract falls within the short-term tourism-rental framework.
A licensed property may be rented repeatedly during the year. There is no general annual limit of 100 booked nights.
Do Apartment Owners Need Building Approval?
For a standard apartment in a multi-unit residential building, the owner generally needs a unanimous decision from the owners of the residential units in that building. This is one of the most important checks for investors. Buying an apartment in a popular tourist district does not automatically give the owner the right to operate it as an Airbnb.
Qualifying detached homes and legally recognized high-quality residences (yüksek nitelikli konut) may be exempt from the standard unanimous-consent requirement. However, a project being marketed as a “residence” does not automatically mean it qualifies. Its planning status, registered management plan and facilities must support that legal classification.
In buildings with more than three independent units, permits can generally be issued to the same landlord for no more than 25% of the units. If the same owner applies for more than five units in one building, additional requirements may apply, including a workplace opening and operating licence.
Can a Tenant List a Rented Apartment on Airbnb?
Generally, no. The permit is normally issued to the property owner or to a qualifying holder of specific property rights, such as a registered usufruct right. A standard tenant cannot usually rent a home long-term and then obtain a tourism-rental permit to sublet it to short-stay guests in their own name. Investors should therefore be cautious about “rental arbitrage” models promoted in other markets.
Permit Costs and Penalties in 2026
For 2026, the Ministry lists:
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Tourism-Purpose Rental Permit: TRY 10,000 per property
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Official plaque: TRY 10,000 per property
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Total permit and plaque cost: TRY 20,000 per property
Operating without the required permit carries a serious financial risk. The initial 2026 administrative fine is TRY 180,617 per property. If the activity continues without obtaining permission, penalties can rise to TRY 903,088 and then TRY 1,806,177. Permit eligibility should therefore be checked before purchase not after the property has been furnished and advertised.
Tax Treatment: It Depends on the Operating Model
Short-term rental taxation is not determined by one simple rule. The owner must consider:
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How the income is classified
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Whether VAT applies
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Whether accommodation tax applies
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Whether the activity resembles ordinary property rental or a commercial accommodation business
The Turkish Revenue Administration has issued guidance indicating that accommodation supplied through homes holding only a Tourism-Purpose Rental Permit can fall under the general 20% VAT rate, rather than the reduced category applied to qualifying hotels and similar establishments. The precise tax position still depends on how the activity is structured.
Türkiye's statutory accommodation-tax rate is 2%, but it was temporarily reduced to 1% from 1 May through 31 December 2026. Whether this tax applies to a particular residential rental depends on the legal and operational nature of the activity; it should not be added automatically to every Airbnb calculation.
A 2025 decision by the Third Chamber of Danıştay also clarified an important point. Renting properties for short periods through an online platform does not, by itself, automatically convert rental income into commercial income. The presence of a hotel-like organisation and additional services such as meals or daily cleaning may affect the classification.
This ruling does not make Airbnb income tax-free, and it does not remove the permit requirement. It means that licensing and tax classification must be assessed separately with a qualified adviser.
Compliance Continues After Approval
Receiving the permit is not the final step. Licensed properties must comply with ongoing requirements, including:
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Guest identity reporting
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Displaying the official plaque
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Including the permit number in advertisements
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Maintaining required physical and safety standards
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Keeping appropriate reservation, payment and tax records
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Managing cleaning, maintenance and guest support
Properties may be inspected after approval. Failure to meet the required standards can result in penalties or permit cancellation.
What Should Investors Check Before Buying?
Before purchasing a property for short-term rental income, confirm:
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Whether the title and property type are eligible
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Whether unanimous building consent is required and available
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What the registered management plan says about short-term rentals
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Whether the property legally qualifies as a detached or high-quality residence
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Whether the 25% restriction affects the building
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Whether the property previously held a tourism-rental permit
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Who will manage guest reporting and daily operations
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Which VAT, income-tax and accommodation-tax rules apply
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Whether the expected net return remains attractive after all costs
The correct order is simple: verify the rental strategy first, then buy the property.
Airbnb or Long-Term Rental: Which Is Better?
Short-term rentals may produce higher gross revenue in strong tourist or business locations, but they also involve more costs and management. Owners must account for furnishing, platform commissions, cleaning, utilities, maintenance, vacancy, guest support, permits and tax administration. Long-term rental usually requires less daily management and may offer more predictable occupancy. In some buildings, it may also be the only legally practical option.
The best strategy is the one that delivers the stronger net annual return after compliance and operating costs, not simply the highest advertised nightly rate.
The Bottom Line
The real question is not, “Can I list this property on Airbnb?” It is:
Can this property operate legally, efficiently and profitably as a short-term rental?
That answer depends on four areas: permit eligibility, building approval, tax treatment and financial return. At VIP Property, we support international investors and property owners with property selection, rental-strategy assessment and ongoing property management. Before purchasing a property for rental income, contact our team to evaluate whether short-term rental, long-term rental or another strategy is the right fit.
Frequently Asked Questions
Do I need a licence to list an apartment on Airbnb in Istanbul?
In most cases, yes. Properties rented for tourism purposes for 100 days or less under one contract generally require a Tourism-Purpose Rental Permit.
Is there a limit of 100 Airbnb nights per year?
No. The rule concerns the duration of each contract, not a general annual limit on booked nights for a licensed property.
Do all owners in the building need to approve?
For a standard apartment in a multi-unit residential building, unanimous approval is generally required. Specific exceptions apply to qualifying detached homes and high-quality residences.
How much does the permit cost in 2026?
The permit costs TRY 10,000 and the plaque costs TRY 10,000, for a total of TRY 20,000 per property.
What is the fine for operating without a permit?
The initial 2026 fine is TRY 180,617 per property, with substantially higher penalties if the unlicensed activity continues.
Official Sources
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Ministry of Culture and Tourism — Tourism-Purpose Residential Rentals and 2026 Fees
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Revenue Administration — Presidential Decision No. 11263 on Accommodation Tax
Legal and tax disclaimer: This article provides general information as of August 2026 and does not constitute individual legal, tax, accounting or investment advice. Requirements may vary by property, building type, ownership structure and operating model. Obtain property-specific professional advice before purchasing or operating a short-term rental.
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