What professionals in this field deal with in Türkiye, from official sources, and a program built for the profession that keeps your records on your own computer.
From $4 a month (about 198.14 TRY)
Hotels, motels, guest houses, holiday villages and every other kind of lodging must keep the identity, arrival and departure records of every Turkish or foreign guest, day by day, and keep them ready for inspection by the police or gendarmerie at any time (Article 2). The person responsible for the business must be reported to the nearest law-enforcement unit before opening, and any change within 24 hours (Article 3).
Every lodging covered by Article 2 must keep all its records on computer day by day, connect to the computer terminals of the general law-enforcement forces and report its current records to them instantly. Not connecting, or not sending data instantly, is fined under the same article.
VAT rates on supplies of goods and services: 20% general rate for all taxable transactions except those in the annexed lists; 1% for the goods and services in list (I); 10% for those in list (II). The 20% and 10% rates apply from 10 July 2023. Reference: Decision 2007/13033 on VAT rates, Article 1, as amended by Presidential Decision 7346.
Corporate tax is, as a rule, 25% of corporate profit. A 30% rate applies to banks, leasing, factoring and finance companies, electronic payment and money institutions, authorised exchange offices, asset management companies, capital market institutions, insurance, reinsurance and pension companies, and build-operate-transfer and public-private partnership project companies (for 2025 profits onwards). Advance (provisional) tax is paid at the current period's corporate tax rate. Reference: Revenue Administration, guide on corporate tax rates (no. 605, March 2026).
From 2025 profits onwards, the corporate tax computed may not be less than 10% of corporate profit before deductions and exemptions. This minimum is also computed in the advance-tax periods. Reference: Revenue Administration, guide on corporate tax rates (no. 605, March 2026).
