Tourism-Purpose Residence Rental: Permit, Conditions and Penalties for Daily Rental of Homes and Villas

To let a residence for one hundred days or less in a single transaction, a tourism-purpose rental permit must, as a rule, be obtained before the contract is concluded. Using Airbnb, Booking or any other platform does not change this. In the rental of a daily flat, a weekly villa or a short-stay residence, the legal nature of the property, the status of the applicant and the applicable permit regime are determined first. A tax registration, ownership of the title deed or the ability to publish a listing on a platform does not by itself confer the power to let. [1, Arts. 1–3]

The annulment decisions of the Constitutional Court concerning tourism facilities have not removed the residence rental permit in its entirety. The tourism certificate under Law No. 2634, the simple accommodation certificate, the workplace opening and operating licence, and the residence rental permit under Law No. 7464 are different procedures. An accurate investment and application requires that this distinction be drawn. This guide addresses the principal questions of owners, villa investors, operators, agencies and neighbours objecting to rental activity together. [1] [4]

The initial research was carried out on October 11, 2026; the legislation, case law and content have been updated as of October 12, 2026. The penalty amounts apply for 2026. Rules that will enter into force later are shown separately, and the subject of each court decision, its outcome and the cases in which the decision cannot be generalised are kept apart.

In which rentals is a tourism-purpose residence rental permit required?

The one-hundred-day limit is not an annual total

Law No. 7464 takes as its basis the rental of a residence to a user, for any purpose, for a period of at most one hundred days. The fact that the person staying comes for holiday, study, work or medical treatment therefore does not, by itself, remove the requirement of a permit. A single contract of exactly one hundred days is also within the scope. One hundred days does not denote the total number of days that an owner may let in a year. [1, Arts. 1–2]

For example, a permitted residence let on separate contracts of thirty days each in different periods does not become prohibited merely because the annual total exceeds one hundred days. By contrast, letting for more than one hundred days under a single contract is, as a general matter, outside the scope of this Law. Showing on paper a one-hundred-and-one-day contract for a home that is in fact used on a weekly basis does not prevent examination of the records of actual use, payment and listing.

Why are one-hundred-and-one-day contracts not a solution in every case?

The Law has separately attached a sanction to letting the same residence more than four times within one year from the first contract, even though each contract is for more than one hundred days. The threshold is exceeded by the fifth letting. This special provision is not a general rule treating all long-term residential lettings as a tourism activity; it targets a particular pattern of repetition. The starting dates of contracts, documents of early termination and genuine changes of user should be examined together. [1, Art. 4/1-g]

The periods and building examples in this section are hypothetical examples created to illustrate the rules. Five long-term contract examples in one year describe repetitions that may arise where contracts end early, for example. Articles 1 to 6 of the Law, which contain the permit and sanction provisions, entered into force on January 1, 2024; November 2, 2023 is the date on which the Law was published in the Official Gazette. [1, Art. 33]

Letting a residence free of charge to a relative, paid accommodation through an intermediary, a conventional long-term residential lease and the sale of a room in a tourism facility are not the same contractual model. Choosing the type of permit by reference only to the heading of an advertisement, in a use lying on the boundary, may lead to an incorrect application and an incorrect defence.

How have the Constitutional Court's decisions affected tourism licences and residence permits?

The scope of the decision E.2021/100, K.2024/174

The Constitutional Court's decision of October 17, 2024, E.2021/100, K.2024/174, was published in the Official Gazette of March 24, 2025, No. 32851. The annulment provisions addressed in it entered into force after nine months, on December 24, 2025. The decision concerns certain provisions of Law No. 2634 on the Encouragement of Tourism. [4]

The critical point for tourism facilities is the annulment of the seventh paragraph of Article 5, which made the failure to obtain a certificate from the Ministry lead to the cessation of activity and automatic revocation of the workplace licence. Linked sanction provisions on simple accommodation and certain beach operations in the transitional Article 11, and certain provisions on luxury tent facilities, were also addressed in the decision. The Court placed importance on the statutory framework of interference with fundamental rights being set out with sufficient clarity. It did not remove the whole of the general system of certification and inspection. [18] [4, §46–55] [4, §206–225]

It may be misleading that the decision refers to Law No. 7464: the provision of that Law amending Law No. 2634 and Articles 1 to 6, which regulate the residence rental permit, are not the same thing. The annulment decision examined cannot be read as a decision removing the obligation to obtain a permit for Airbnb or villa rental.

The retention of a reference to an annulled sanction basis in the regulation does not revive the statutory provision. However, it cannot be concluded that every sealing measure is automatically void. Breach of zoning rules, fire safety, the workplace licence, revocation of a permit or another statutory ground may separately exist. The date of the act, the provision on which it rests, the date on which the annulment decision took effect and the stage of the proceedings are examined. Nor do all old procedures that have become final disappear automatically.

The 2026 amendment to the simple accommodation certificate must be monitored separately

The amendment published in the Official Gazette of August 26, 2026, No. 33352, introduced new rules on simple accommodation certificates. The prohibition on transferring the certificate other than on death, and the changes to the inspection provisions, entered into force on that date. Subparagraph (ç) of the new Article 8/A, on cleaning and pest control, is also in force; subparagraphs (a), (b), (c), (d), (e) and (f) will enter into force on November 1, 2026. For this reason, it cannot be said that on October 12, 2026 all the new minimum requirements are in force. [5]

These amendments do not convert a residence rental permit into a simple accommodation certificate. Nor is it correct to assume that a new residence rental investment will automatically benefit from the simple certification regime specific to facilities of the past. The existence of a regulatory amendment does not mean that all the Constitutional Court's criticisms of the statutory basis have been automatically remedied.

May the permit be obtained by the owner, the tenant or the operator?

Ownership, usufruct and superficies rights

The application is conducted through the person who holds a right over the residence that the legislation recognises. The owner is the principal applicant; where the property is subject to a usufruct or superficies right, the status of the relevant right holder is taken into account. For a residence subject to a superficies or usufruct right, the Regulation provides that the relevant right holder applies in place of the owner. The mere signing of a promise of sale, a booking deposit or an operating contract before transfer of ownership does not make the person holder of the permit automatically. The current right holder on the land registry record must be checked. [2, Art. 5] [3]

In residences with several right holders there are two different questions: the decision on rental activity, and the identification of the responsible person who will conduct the application. The Regulation governs, for co-ownership in shares, the shares and the majority of co-owners; for joint ownership, the approval of all owners. In addition, a document is required determining the responsible representative by the written declaration of all owners. Accordingly, a conclusion such as "I hold most of the shares, so I can apply alone" must not be drawn. [2, Art. 5/2-ç]

A tenant's sublease and an agency's intermediation are different

Letting a residence leased as a dwelling, by a tenant in his or her own name and for his or her own account, to third persons for tourism purposes is prohibited. The prohibition under Law No. 7464 also covers a person who has leased a permitted residence as a user and re-lets it to others in his or her own name. A general sublease permission written into the owner's lease does not on its own remove the specific prohibition in Law No. 7464. The exception foreseen for a legal-person user letting to its own personnel is assessed within its own limits. [1, Art. 3/7]

Carrying on the rental activity outside the permit holder is possible, within the framework of the Law, through a Group A travel agency. Here, an agency acting as intermediary on behalf of the permit holder is not the same as an agency obtaining a permit in its own name. In its decision of December 16, 2025, E.2024/690, K.2025/6680, the 4th Chamber of the Council of State (Danıştay 4. Daire) reserved a special application facility for management or marketing operators in the case of ordinary residential rentals and high-quality residences. The action for annulment of the relevant provisions of the regulation was rejected. [7]

The opinion of the Council of State prosecutor in the decision text must not be confused with the reasoning of the majority of the Chamber that gave the judgment. This decision cannot be presented as granting every real estate consultant or every Group A agency authority to obtain a permit in its own name for all residences. The outcome of the subsequent appeal has not been verified in this review.

The operating contract should state clearly who will accept reservations, who will collect the price, who will make the identity notification and who will be responsible to the guest. A division of work by contract does not mean that the permit holder has entirely transferred his or her legal responsibility to the administration.

For details, the section yacht rental contract may be consulted.

Which approvals are required in apartment blocks, estates, detached villas and residences?

Unanimity in an ordinary apartment block and mixed-use buildings

The general rule is that the application must be accompanied by a decision of approval given unanimously by the floor owners of the building in which the residence concerned is located. The unanimity of those attending a meeting is not the same as the unanimity of all owners in the building. An email sent to the manager does not, of itself, ensure the form of the decision required or the authority to represent. The application should be prepared with a list of owners, land registry records, representation documents and a notarised copy of the decision. [1, Art. 3/3] [2, Art. 5]

In mixed-use buildings there is a further textual difference: while the Law speaks of all floor owners in the building, the document provision of the Regulation refers to independent sections of residential character. This difference must not be turned into a firm proposal that the owners of shops are never to be taken into account. The primacy of the Law, the nature of the independent sections in the land registry and the concrete application file must be examined together; in a file where a dispute is possible, the administration's written view should be obtained.

From the owners of which building is approval obtained in an estate?

In estates consisting of several buildings, the ordinary rule is the unanimity of the floor owners of the relevant building in which the residence is located. A copy of the document is sent to the estate management. However, additional conditions apply where an application is made in the name of the same person for more than five independent sections in the same building. Accordingly, the sentence "the approval of the other buildings in the estate is never required under any circumstances" is also incomplete. [1, Art. 3/3–4]

The Constitutional Court's decision of December 25, 2025, E.2025/147, K.2025/275, was published in the Official Gazette of April 2, 2026, No. 33212. In the decision, the action for annulment directed at the sentence section that requires only the approval of the relevant building in estates was rejected. This decision does not mean that all approval rules have been examined in every possible respect; it must be read in the light of the scope of the norm reviewed. [6]

The Court also separated the administrative permit process for detached residences from the private law remedies of neighbours. In the dissenting opinions, the adequacy of the protection of other estate residents was discussed. The majority decision draws attention to the protective routes in neighbourhood and condominium law. Obtaining an administrative permit does not end any dispute arising from noise, the unlawful use of common areas or the management plan.

The name "villa" does not prove that a residence is detached

For detached residences there is a special regulation on the ordinary unanimity requirement and the twenty-five per cent limit. The Ministry's application statements make the assessment by reference to features such as independent entrance and connection to other uses. For a flat with a garden, it is not sufficient to describe it as a "villa" in the advertisement. For a twin building, a linked block or a low-rise building with an independent external entrance, the title deed and the approved project must be read together. [2, Art. 5/4] [3]

The fact that the approval of other owners is not required in the administrative application for a detached residence in an estate does not mean that the binding management plan and neighbourly obligations are disregarded. Before buying, the investor should examine not only the house but also the management plan and existing legal disputes.

Not every residence is a high-quality residence

The exception for high-quality residences is not based on a sign reading "residence". The services and physical qualities prescribed by the legislation, the official planning documents, a provision in the management plan registered in the land registry permitting short-term rental, and the authority of the applicant operator are required. Where the conditions are met, a special regime departing from the ordinary unanimity and proportion provisions applies. [1, Art. 3/10] [2, Art. 5]

The current definition in the Regulation requires that at least two of the listed additional services be provided. Reception, security and daily cleaning service areas are also part of the definition. The presence merely of a shared pool or an advisory desk does not mean that all the conditions of the exception have been met. [2, Art. 4/1-l]

For existing high-quality residences, transitional Article 1 of the Regulation takes as its basis the actual use and the management plan before December 31, 2024. Where, in addition to the specified services, the conditions for a gym with equipment and a pool on the same parcel or in a shared-use area are met, the special provision on the requirement of location within Article 19 of the Planned Areas Zoning Regulation applies. This is not a general amnesty covering all old buildings; the past use must be proved by the management plan and by service and operating records. [2, Transitional Art. 1]

Applications for residences of timeshare character are also assessed by their own conditions of decision, contract and competent management operator. This exception does not mean that every timeshare contract is automatically converted into a tourism-purpose residence permit.

How are the twenty-five per cent limit and the rule on more than five residences applied?

The general rule of the Law is that, in buildings with more than three independent sections, a permit is arranged for at most twenty-five per cent of the independent sections in the name of the same lessor. The threshold is not "three or more". The residences of the same person in different districts are not aggregated into a single building calculation. [1, Art. 3/4]

For example, in an ordinary building with twenty independent sections the proportion limit for the same owner is five. In a building with twenty-four independent sections, six sections may appear possible in terms of proportion, but the sixth section exceeds the threshold of more than five. In that case, a workplace opening and operating licence in the application, and, within an estate, a unanimous decision of all estate owners as provided for in the Law, also come into question. Put differently, meeting the proportion does not satisfy all the other conditions.

Fractional results must not be rounded up to increase the number of permits. Moreover, high-quality residences, which are a statutory exception, and detached and timeshare residences, which are separately regulated by the Regulation, are not identical to the ordinary apartment example. First the category of the application must be determined, and then the number and documentary requirements applicable to that category.

Why must the land, title deed, zoning and building status be examined before the permit application?

Article 5/A of the Regulation, added by the amendment of October 10, 2025, clarifies that the permit is valid only for the independent section stated in the permit and does not change the use function of the building. The permit cannot be made the basis of a zoning plan amendment; it creates no right in terms of the Zoning Law and the Coastal Law. [2, Art. 5/A] [19]

For this reason, a method of first obtaining a tourism permit to correct the building-law position of a residence whose state of use is problematic, an unlawful structure on the coast, or an accommodation unit placed on agricultural land cannot be proposed. The acceptance of a building registration document in the relevant application also does not amount to a zoning guarantee without examining the scope, validity and relationship of that document with other legislation.

Whether the residence model of Law No. 7464 can actually be applied to a tiny house, mobile home, bungalow, hotel or camping investment must also be determined separately. Wheels, a licence plate, a timber appearance or the label "nature accommodation" do not by themselves settle this assessment. Confusing the permit file for a residence with the file for establishing a tourism facility leads to an investment budget founded on a wrong assumption of permission.

Before acquisition or the acquisition of a long-term right to operate, three groups of documents are important: current title deed and encumbrance records; approved project, licence and building occupancy documents; and the management plan, owners' decisions and existing administrative acts. If the permit cannot be obtained, the refund of the advance, withdrawal from the contract and the sharing of costs should be tied to concrete conditions in the investment contract. The seller's statement that "everyone in the area is letting" does not replace a written compliance review.

How does the e-Devlet application and the inspection process operate?

Which documents should be contained in the application file?

The application is made through e-Devlet. An application in paper form does not replace the digital application procedure provided for in the Regulation. Ordinary residences are processed by the provincial directorate of culture and tourism; high-quality residences and certain special categories under the legislation are assessed at Ministry level. The category must be correctly identified when the application screen is selected. [2, Arts. 5–6] [3]

For properties whose title deed does not show residential character, which complementary document may be accepted should be checked for the file concerned against the Regulation and the Ministry's current application statements. Transitional provisions which applied until a particular date in the past must not be presented as a new right to apply in 2026.

The sixty-day assessment and the thirty-day inspection are different

Under the current Regulation, applications are to be concluded within sixty days. After the permit has been issued, an inspection of the residence takes place within thirty days. The thirty-day application-conclusion period in older articles must not be confused with this inspection period. The period is not a guarantee that an incomplete file will necessarily be decided favourably. [2, Art. 6]

If a minimum deficiency of quality is found at the first inspection, in accordance with the sequence of the Regulation: first a fifteen-day period for remedy; if the deficiency continues, an administrative fine and then a further fifteen days; subsequently revocation of the permit may arise. Subsequent operating inspections, and the obstruction of an inspection notified in advance, are also governed by their own provisions. Inspections take place at least once every two years; this wording does not mean that no other inspection may be carried out in the interval. [2, Arts. 6 and 12]

For the fee for the document and plaque, the official tariff and payment notice on the date of the transaction should be used. Publishing the previous year's fee as the "definitive application fee for 2026" is not correct. If obtaining the permit is delayed, what will happen to existing reservations should be decided before sales begin; the application number is not the same as the permit number.

The four periods most often confused in a permit file

For a physical deficiency at a periodic inspection, the stages of Article 12(4) of the Regulation are followed. Failure to keep the residence ready for inspection at an inspection notified in advance is a separate ground for sanction under Article 12(6). For this reason, what the record identifies as the deficiency, which residence, which date and which earlier period it relies on are important. [2, Arts. 6 and 12]

Where the application receives no reply, the sixty-day conclusion obligation in the Regulation and the thirty-day implied rejection arrangement under Article 10 of the Administrative Procedure Law (İYUK) are assessed separately. If no reply is received to an application under Article 10 of the İYUK within thirty days, the possibility of bringing an action arises; a non-final reply and replies given later are also subject to the rules of the same article. The effect of waiting on the time limit for an action must be calculated by reference to the dates in the file. [15, Art. 10]

Fire safety, capacity, room letting and operating conditions

The residence must have beds, a bathroom-toilet, a living area and kitchen arrangements, and hot and cold water, the required equipment and hygiene conditions. Fire extinguishers and smoke detection are not accessories to be shown only in a photograph. The current Regulation contains conditions such as smoke detectors in the fixed compartments other than the bathroom and toilet, fire extinguishers and information on the exit arrangements. Maintenance and working order must also be preserved throughout the operation. [2, Art. 9]

In the capacity calculation, two persons per bedroom are used as the basis; in addition to the bedrooms, there is an additional capacity of at most two persons and an upper limit of at most twelve persons, excluding children under three years of age. Twelve persons is not the automatic capacity of every residence. For example, an advertisement describing a one-bedroom residence as accommodating twelve persons cannot be defended merely by relying on the upper limit.

It is prohibited to let the rooms of a residence to different persons under separate contracts. A request for a permit for one room of a residence in which the owner lives is also not the same application as a permit for the entire residence. Should it be desired to operate the residence room by room in the manner of a boarding house, an assessment of the appropriate facility type and of the separate licensing system is required. [2, Arts. 6/6 and 10/2]

With every change of user, cleaning, textile and equipment checks, records of pest control, and the transmission of the rules of use should be carried out regularly. The actual conditions of the facilities advertised in respect of the pool, electricity, stairs and child safety are also important. The grant of a residence permit does not relieve the operator of responsibility for a maintenance deficiency that causes damage.

Listings, plaques and the 2026 data verification system

The listing must display the permit number in a legible form, and the capacity and equipment information must correspond to the facts. The statement of a sample permit document before the 2025 amendment must be distinguished from the provision requiring the display of the current number. Although a single permit may be issued for several residences in the same site, the same building or the same high-quality residence in the name of the same person, a separate plaque is required for each residence. The plaque obligation relates to the entrance of the residence; the presence of a number on the listing screen does not make the physical plaque unnecessary. [2, Art. 9] [19]

The Ministry's Circular No. 2026/4, dated August 14, 2026, concerns the verification of document data by intermediary service providers and travel agencies through the verification system. It contains provisions that a listing of an undocumented facility or residence should not merely be closed to reservations, but removed from publication and prevented from being republished through another account. The Circular considers together technical verification and the application of existing statutory obligations. [12]

The practical consequence for the listing owner is that the permit number, address, operator and the unit listed should all point to the same residence. Using the permit number of another villa, or marketing an undocumented extra structure under a single number, is not a solution. The acceptance of a listing by a platform also does not replace the permit given by the public administration.

The verification calendar of a platform must not be confused with the date on which the statutory permit requirement first took effect. Moreover, the Circular cannot be read as an independent law re-establishing a statutory sanction annulled by the Constitutional Court. Removal of a listing, a monetary penalty and revocation of a permit have separate legal bases.

Which records may be kept for identity notification and under the KVKK?

Law No. 7464 holds the permit holder responsible for the obligations under the Identity Notification Law No. 1774. The necessary information about persons staying must be notified to the police system in the proper manner. The appearance of a name on a reservation platform does not mean that the identity notification required to be made to the public has been completed. [1, Art. 3/8]

The decision of principle No. 2025/2120 of the Personal Data Protection Board, dated November 6, 2025, separately assessed the recording of photocopies of Turkish identity cards in the provision of accommodation services. Taking the identity information required for a lawful purpose and keeping a photocopy of the identity card are different processes; the verification of the identity card by inspection and the retention of a copy of the whole card are not the same process. The decision is directed at ending the recording of photocopies containing more data than necessary and the destruction of copies previously taken in accordance with the relevant rules. [13]

This result does not mean that "identity notification has been abolished". Nor should the scope of the decision concerning Turkish identity cards be extended, without distinction, to every document belonging to foreign guests. The identity document requested from the rights holder in a permit application and the record taken from a guest are also not the same data processing process.

The operator should separately regulate the privacy notice, the authority to access data, the periods of retention and deletion, sharing with service providers and, where necessary, the conditions for transfer abroad. Marketing consents that are not required for the statutory notification must not be made a compulsory condition of the accommodation. Accumulating unlimited identity photographs over WhatsApp is not a systematic and proportionate recording policy.

Is rental income necessarily commercial earnings?

A permit is not a document that resolves by itself all the qualifications in tax law. Whether the income is commercial earnings or income from immovable capital (gayrimenkul sermaye iradı) is assessed together with the organisation of the service, continuity, the services provided, the period of the transactions and the applicable tax rules. VAT, the accommodation tax and the tourism share must also be examined separately on their own conditions.

In its decision of April 14, 2025, E.2024/6160, K.2025/1856, the 3rd Chamber of the Council of State (Danıştay 3. Daire) gave weight, in deciding whether rental income through a platform was commercial earnings, to the elements of organisation such as a hotel or guesthouse-type arrangement and additional services. However, the dispute concerns the 2022 tax period; it relates to events before the permit regime of Law No. 7464 that began in 2024. From the decision it cannot be concluded that "Airbnb income is tax-free" or that "a permit is no longer required". [9]

In its tax ruling of January 23, 2026 on the taxation of leased immovable property, the Revenue Administration (Gelir İdaresi) regarded an application for a tourism-purpose rental permit as an indicator of the intention to establish a commercial organisation, and adopted an approach under which taxpayer status for commercial earnings arises together with the date of the permit. The ruling is not a court decision; its addressee and factual scope must be taken into account. On the other hand, relying on an older judicial decision to disregard current administrative practice is also risky. [10]

In preparing an investment calculation, profitability must not be drawn solely from the gross nightly price. Platform commission, cleaning, maintenance, insurance, periods of vacancy, document costs, tax and registration costs should be calculated separately. The accountant's and lawyer's examinations proceeding on the same business model prevent the creation of disconnected files of the type "permit is one matter, tax another".

Contracts, cancellation, deposits and neighbourhood disputes

The listing, the contract and the handover record must describe the same residence

The contract must set out the exact address and number of the permitted residence, the date range, the number of users, the total price, additional charges, arrival and departure conditions, the cancellation arrangements, the damage deposit and the method of refund. Where the listing and the contract describe different residences, or where mandatory charges not visible in the listing are later added, this forms the basis of the dispute. At handover, a dated photograph and inventory of items make it easier to prove when and by whom the damage occurred.

For a dated accommodation contract of a consumer-transaction nature, the exception to the general fourteen-day withdrawal right under distance contracts may come into question. This exception does not remove the right to cancel or the defective service, non-delivery at all, or the right of cancellation granted by the contract. Nor can it be said that every Law No. 7464 contract automatically enters the same consumer regime; the status of the parties and the subject of the contract are assessed. [17]

What deposit may be retained for which losses, normal wear and tear, the documenting of deductions and the date of refund must be clear. It is not correct to apply without assessment all the deposit provisions for ordinary residential leases to tourist accommodation. If the residence is not delivered, claims for refund and compensation arising from the contract may arise together with the specific administrative sanctions of the Law. [1, Art. 4/2-d–e]

What happens if the residence is not vacated when the period ends?

Article 3(9) of Law No. 7464 regulates the termination of the contract at the end of the agreed period. However, this provision does not give the owner the power to remove the user's belongings or to effect a de facto eviction by changing the lock. A claim for return of the residence is pursued through the legal nature of the relationship and the applicable judicial or enforcement route. The end of the period, the undertaking to vacate, a claim for rent and the refund of the price arising from the accommodation service are different claims. [1, Art. 3/9] [22]

In the literature, Hakkı Mert Doğu considers the termination of a tourism-purpose residence lease and the return of the residence within the law of leases, drawing attention to the requirement of mediation as a condition precedent to litigation in such disputes. In practice, the distinction between a pure residential lease and an accommodation relationship with a predominantly service character may also affect the competent court. In an action arising from a genuine lease relationship, Article 4 HMK and Article 18/B HUAK apply; in a dispute of the nature of a consumer service, the provisions on jurisdiction, the mode of application and mediation of consumer legislation are separately examined. The exception of the Law for eviction by enforcement without a judgment is reserved. For an action against the annulment of an administrative permit, this private law mediation is not required. [22] [24]

Does an administrative permit end neighbourhood disputes?

For neighbours, noise, security, the shared use of a pool and breach of the management plan must be made concrete. [16] An objection to a permit in administrative proceedings and private law claims based on neighbourhood and condominium law are not the same action. An assessment is strengthened where the management presents, instead of a general letter of dissatisfaction, dated minutes, the management plan, use records and documents of concrete breach. The Constitutional Court's decision E.2025/275 also draws attention to the continuation of private law protection. [6]

What legal and economic reviews should be carried out before investing?

A purchase decision should not be made solely on the nightly price in the summer season. Two villas marketed at the same price may differ in their permit eligibility, management plan, title deed character, existing contracts and maintenance costs. The transfer of the property is not the same as the automatic transfer of a permit for letting a residence. Particularly in sales of "ready-permitted investments", the scope of the document and the administrative acts of the transfer must be tied to the contract. [1, Arts. 4/2-b and 5/1-c]

In a sale or transfer of an operating business, the contract should state clearly who will make the permit application, what will happen to the price if the required owner's approval cannot be obtained, how existing reservation advances will be transferred, and who will be responsible for past sanctions. Mixing a commercial objective with an unconditional promise of a result from the administration on the permit may give rise to disputes over refund of the price and compensation later. This table is a document and risk review; it is not an investment return or a permit guarantee for any property.

Onur Altınkan's comparative review of short-term letting contributes to the discussion of the distinction between the obligations of a professional operator and of a person letting his or her own residence on a limited scale. This doctrinal discussion does not by itself remove the permit requirement now in force. A single residence or low turnover must not be put forward as a ground of exemption that the Law does not provide. [21] [1]

2026 penalties, revocation of permits and routes of application

The penalty amount is selected according to the type of breach and the year

The amounts below are based on the official 2026 penalty schedule annexed to the Ministry's letter of December 19, 2025. It is not correct to use the first amounts written in the Law as current penalties. The unit of application and the time condition of each row must also be read separately. The table shows the principal breaches; it is not a list of all possible sanctions. The period given for obtaining a permit does not mean that unlicensed letting is permitted during that time. [11]

In respect of the intermediary service provider, Article 4/1-e of the Law attaches special consequences to failure to remove content within twenty-four hours of the Ministry's warning, and to failure to comply with a removal or access-blocking decision. The relevant amount in the 2026 schedule is TL 180,617; the unit of application is each residence. The route of application to the criminal judgeship of peace against a decision to remove content or block access is separately provided for in the Law. This special route must not be confused with the administrative action against the revocation of the residence permit. [1, Art. 4/1-e] [11]

Other sanctions also exist, such as breach of the application requirement, misleading presentation and obstruction of an inspection notified in advance. The competent authority is determined according to the breach subparagraph; it may not be assumed that all penalties are imposed by the municipality, or that all are subject to the same procedure.

The amendment of November 25, 2025 introduced a provision under which, in some cases where a single permit contains several residences, a single administrative act is established for the same breach. Its scope is limited; there is also a special exception relating to the minimum qualities of residences. The amendment must not be described as meaning that only one penalty is imposed for all breaches in all residences of the same person. [2, Art. 10/3] [20]

In what circumstances does a permit end or get revoked?

The request of the permit holder and the cessation of the activity, failure to carry out a change in the right holder in accordance with the legislation, notifications concerning public order, and unremedied deficiencies in quality are separate grounds. If an owner dies, the rule on heirs failing to apply within three months, and the situations of dissolution of a legal person and transfer, must also be monitored. The protection of the existing contractual rights of guests does not mean that dangerous or unlawful use may be continued without limit. [1, Arts. 3 and 5]

When an operating business is sold, the permit must not be assumed to pass automatically with the transfer of the reservation account, the trade name or the furniture. The application and notifications required of the new right holder should be planned before the date of handover. The regime for transfer of a simple accommodation certificate is different, and it does not apply to residence permits in identical form.

The first application period is fifteen days; the subsequent objection is two weeks

Where no special statutory remedy has been provided for an administrative fine alone, an application to the criminal judgeship of peace under Article 27 of the Misdemeanours Law (Kabahatler Kanunu) may arise within fifteen days from service or oral announcement. If in the same process there is another decision concerning the same person which falls within the jurisdiction of the administrative courts, the connection exception in Article 27(8) is examined. For administrative acts such as refusal or revocation of a permit, where no special period exists, the general period for bringing an action in the administrative court is sixty days. [14] [15]

The subsequent period for objection against the last decision of the criminal judgeship of peace, open to objection, is two weeks under Article 29 in its current form. This period does not change the fifteen-day period for the first application against the fine. Service, the UETS record, the type of decision and the explanation of the route of appeal must each be examined separately. The bringing of an administrative action does not in itself suspend the execution of the act; for a stay of execution, the statutory conditions must be explained with concrete evidence. [14] [15]

The neighbour's right to sue and the decision on the expiry of the period that was reversed

The decision of the 4th Chamber of the Council of State dated October 2, 2024, E.2024/2802, K.2024/5325, which found the action out of time, was reversed by the decision of the Plenary Session of the Administrative Chambers of the Council of State (İDDK) dated March 20, 2025, E.2025/105, K.2025/671. The Plenary did not consider it necessary, for a person whose interests are affected by the execution of a regulatory act to be able to sue, that the implementing act be issued in that person's name. A neighbour whose interests are affected by a permit given to another residence may also fall within this assessment. [8] [23]

In the file, the plaintiff stated that she learned of the permit document on June 11, 2024; as there was no information or document showing otherwise, the action brought on August 7, 2024 was accepted as in time. The outcome of the Plenary does not mean that every neighbour may always sue, or that permits are substantively unlawful. The relationship of interest, and the scope and date of knowledge, must be made concrete. The result of the decision on the merits to be given after the reversal has not been verified in this file. [23]

How is an action against a refusal or revocation decision prepared?

On refusal of a permit, the reasoning is examined first: is the issue the status of owner, the unanimity decision, a missing document, or the nature of the residence? On revocation of a permit, the assessment concerns whether a period should have been given before the act, the procedure for inspection and notifications, whether the breach genuinely continues, and which authority was competent to take the act. The request is for the court to annul the existing revocation act; a new permit application and the action do not substitute for each other. [2, Arts. 5–6 and 12] [15]

An administrative application under Article 11 of the İYUK, made within the period for action, may suspend the running of the period. Where a rejection by silence after thirty days arises, the days elapsed before the application are also counted, and the remaining period runs. It cannot be assumed that every petition to CİMER or to an institution meets these conditions. A request for withdrawal or amendment of the act and a mere request for information are examined separately. [15, Art. 11]

In a request for a stay of execution, the clear unlawfulness of the act and the fact that its implementation would cause irreparable or difficult-to-remedy damage must be shown together. The file of the permitted activity, the records of deficiencies remedied, recent reservations and the concrete effects of the act may be used in this assessment. A claim of commercial loss alone does not give an automatic stay. The scope of the court's decision must also be read separately; an annulment decision or a stay of execution does not mean that all other licensing deficiencies have been treated as remedied. [15, Art. 27]

The application file should gather the complete decision, the service document, the inspection minute, the permit file, the title deed, rental contracts, the history of listings and dated evidence of deficiencies remedied, if any. Where the same event also involves a zoning fine, a separate basis and period review is required; that subject is treated separately in the article Objection and Annulment Routes Against the Zoning Penalty.

Conclusion

The sound starting point for a tourism-purpose residence rental investment is to establish that the property falls into the correct legal category, that the applicant is competent to apply, and that the necessary owner decisions have been obtained. These are followed by zoning and building review, the permit file, operating safety, verification of listings, identity notification and the structure of contracts. Each of these headings affects whether the investment can start operating and whether it can continue to operate afterwards.

For the Constitutional Court decisions, the decisive question is not a broad question such as "has the tourism authorisation been annulled?". Which provision of which law lost its effect, from which date, and for which act? Residence rental permits, tourism facilities and simple accommodation certificates should be assessed by reference to this distinction. Tax rulings, platform rules and exceptions relating to owner approval must also be applied within their own scope.

Frequently Asked Questions

Is a separate licence obtained for Airbnb?

There is no separate public licence specific to Airbnb. If the activity falls within Law No. 7464, a tourism-purpose residence rental permit is required. For businesses of the nature of a facility, the system of certificates and workplace licences may be different. [1]

Is a permit also required to let a home for just one week?

Yes. Letting, for payment and in a single transaction, a residence within the scope of the Law for one hundred days or less generally requires a permit. The fact that the activity is carried out only once a year does not by itself create an exception. [1, Arts. 1–3]

Does a contract for exactly one hundred days fall outside the permit requirement?

No. A contract for exactly one hundred days is within the scope; the general boundary outside the scope is letting for more than one hundred days in a single transaction. The special repetition sanction for long contracts is assessed separately. [1]

Must I obtain the approval of the whole estate for my detached villa?

For the administrative application for a detached residence, rules departing from the ordinary owners' approval regime apply. However, detached status is determined by the title deed and the project; the management plan and neighbourly obligations continue to apply. [2] [3] [6]

If one of the neighbours does not give approval, does the court grant permission in his or her place?

It cannot be said that an automatic judicial permission replaces the unanimity required in an ordinary application, merely because the loss of rental income is alleged. The scope of the decision, the issue of representation, the exception and the concrete dispute are assessed separately. [1] [6]

May a tenant let the home daily with the owner's written consent?

A general sublease consent given by the owner does not remove the specific prohibition on a residential tenant re-letting for tourism purposes in his or her own name and for his or her own account. Intermediation on behalf of the permit holder by an authorised agency is different. [1, Art. 3/5–7]

I have made the application; may I take reservations before the permit is issued?

The record of an application is not a permit. The Law requires that the permit be obtained before the contract is concluded. Unlicensed advertising and intermediation may also be the subject of sanctions. [1] [12]

Is an application concluded within thirty days or sixty days?

The current Regulation provides for sixty days to conclude the application and thirty days for the inspection after the document has been issued. The two periods relate to different procedures. [2, Art. 6]

Does a permit legalise an unlawful structure or a bungalow on a field?

No. A permit does not change the zoning plan or the use function of the building; it creates no automatic right under the zoning and coastal legislation. The building and use status of the property must be examined first. [2, Art. 5/A]

After the Constitutional Court's annulment, has the simple accommodation certificate been entirely abolished?

No. The type of certificate and the whole power of certification have not been removed. The annulled automatic sanction provisions and the provisions that remain in force or were later changed must be read separately. The decision did not remove residence rental permits in their entirety either. [4] [5]

Must I take a photocopy of a guest's identity card?

The obligation of identity notification continues. However, under the principle decision of the Personal Data Protection Board No. 2025/2120, taking the necessary information and keeping a photocopy of a Turkish identity card are different; unnecessary copy recording should not be made. [13]

Did the Council of State decision exempt Airbnb income from tax?

No. The decision examined concerns the type of earnings under which the income falls, and relates to the 2022 period. It neither removes the permit obligation nor creates a tax exemption for all rental income. [9] [10]

What is the first penalty for unlicensed letting in 2026?

On first detection, the amount is TL 180,617 for each residence let, with a period of fifteen days to obtain the permit. Different amounts apply to continuing breaches and to other types of breach. [11]

Is there a period of two weeks or fifteen days to object to a penalty?

Under Article 27 of the Misdemeanours Law, the general period for the first application is fifteen days. Against the final decision of the judge open to objection, the period under Article 29 is two weeks. Whether a special statutory provision and a linked administrative act exist must also be examined separately. [14]

If no reply is received to a permit application within sixty days, is the permit deemed granted?

No. The period for concluding the application does not create a permit automatically. In the event of silence, Article 10 of the İYUK, non-final or later replies, and the periods for action are assessed separately. [2] [15]

When a residence's permit is revoked, do the guests' contracts end immediately?

Article 5(2) of Law No. 7464 provides for the rights of existing users to continue until the end of the contract period. This protection does not remove a separate measure taken on grounds of public safety or a dangerous use. [1]

If a guest does not vacate the home on the day of departure, may I change the lock?

The expiry of the period does not confer power of forcible eviction. The appropriate route of return, action or enforcement and, where present, the condition of mediation must be assessed. [1, Art. 3/9] [22] [24]

Can an action be brought against a residence rental permit granted to a neighbour?

This may be possible in respect of a person whose interests are affected. The Plenary of the Administrative Chambers of the Council of State, in decision E.2025/105, K.2025/671, did not consider it necessary for the implementing act to have been established in the plaintiff's name. The date of knowledge and the connection of interest must be proved; an outcome of annulment on the merits must not be assumed in advance. [23]

Sources and legal bases

• [1] Law No. 7464 on the Rental of Residences for Tourism Purposes and Amendments to Certain Laws (Konutların Turizm Amaçlı Kiralanmasına ve Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun); adopted: October 25, 2023; Official Gazette: November 2, 2023, 32357, in particular Arts. 1–6. Text as adopted by the TBMM; consolidated text.
• [2] Regulation on the Regulation of Tourism-Purpose Residential Rental Activities (Konutların Turizm Amaçlı Kiralanması Faaliyetlerinin Düzenlenmesine İlişkin Yönetmelik); Official Gazette: December 28, 2023, 32413. Current consolidated text.
• [3] Ministry of Culture and Tourism, General Directorate of Investments and Operations. Application categories; conditions of applications assessed by the provincial directorates.
• [4] Constitutional Court, October 17, 2024, E.2021/100, K.2024/174; Official Gazette: March 24, 2025, 32851. Constitutional Court decision record; text of the reasoned decision. Entry into force of the relevant annulments: December 24, 2025.
• [5] Regulation on the Certification of Simple Accommodation Facilities and Beach Operations (Basit Konaklama Tesisleri ile Plaj İşletmelerinin Belgelendirilmesine İlişkin Yönetmelik); Official Gazette: September 25, 2021, 31609; amendment: August 26, 2026, 33352. Consolidated text and future entry-into-force dates.
• [6] Constitutional Court, December 25, 2025, E.2025/147, K.2025/275; Official Gazette: April 2, 2026, 33212. Constitutional Court decision record; record of the decision text. The action for annulment was rejected; the subject of review is the relevant sentence section of Article 3/3.
• [7] Council of State, 4th Chamber, December 16, 2025, E.2024/690, K.2025/6680. Record of the decision text. Separation of agency and operator in ordinary residences and high-quality residences; the outcome of any subsequent appeal has not been verified.
• [8] Council of State, 4th Chamber, October 2, 2024, E.2024/2802, K.2024/5325. Record of the decision text. Rejection on the ground of time; reversed by the İDDK decision of March 20, 2025, E.2025/105, K.2025/671; it must be read together with [23].
• [9] Council of State, 3rd Chamber, April 14, 2025, E.2024/6160, K.2025/1856. Record of the decision text; Istanbul Bar Association Journal, 2025/6, in which the decision was published. The dispute relates to the 2022 tax period.
• [10] Revenue Administration (Gelir İdaresi Başkanlığı), ruling of January 23, 2026 entitled "Taxation of Leased Immovable Property" (Kiraya Verilen Gayrimenkulün Vergilendirilmesi), concerning the tourism-purpose rental permit and commercial earnings taxpayer status. Record of the ruling. The administrative opinion has been assessed separately from judicial decisions.
• [11] Ministry of Culture and Tourism, YİGM, letter of December 19, 2025, E-53990694-858-7696314, with annex. Official schedule of administrative fines applicable in 2026 under Law No. 7464.
• [12] Ministry of Culture and Tourism, August 14, 2026, E-29753132-010.06.01-8759033, Circular No. 2026/4. Ministry announcement; signed circular.
• [13] Personal Data Protection Board, November 6, 2025, principle decision No. 2025/2120. Decision on the recording of photocopies of Turkish identity cards in accommodation services.
• [14] Law No. 5326 on Misdemeanours (Kabahatler Kanunu), in particular Arts. 3 and 27–29; the period amendment and transitional provision of Law No. 7499. Consolidated text.
• [15] Law No. 2577 on Administrative Procedure (İdari Yargılama Usulü Kanunu), in particular Arts. 7–8, 10–11 and 27. Consolidated text.
• [16] Neighbourhood provisions of Law No. 634 on Condominium Ownership (Kat Mülkiyeti Kanunu) and of Law No. 4721, Turkish Civil Code; for their application, Constitutional Court E.2025/147, K.2025/275, in particular the reasoning on neighbourhood and private law protection.
• [17] Ministry of Trade, Information on Distance Contracts; Regulation on Distance Contracts, exception to the right of withdrawal for accommodation on specified dates, Art. 15/1-g.
• [18] Law No. 2634 on the Encouragement of Tourism (Turizmi Teşvik Kanunu). Consolidated text; the Constitutional Court annulment notes and the provisions remaining in force must be read together.
• [19] Amendment to the Regulation on Residential Rental (Konut Kiralama Yönetmeliği), Official Gazette: October 10, 2025, 33043. Text of the amendment. In particular Art. 5/A and the current permit and operating provisions.
• [20] Amendment to the Regulation on Tourism-Purpose Residential Rental Activities, Official Gazette: November 25, 2025, 33088. Text of the amendment. Provision on Art. 10/3 for several residences under one permit.
• [21] Onur Altınkan, "Short-Term Rental of Residences within the Framework of Law No. 7464 on the Rental of Residences for Tourism Purposes" (7464 Sayılı Konutların Turizm Amaçlı Kiralanmasına Dair Kanun Çerçevesinde Konutların Kısa Süreli Kiralanması), ASBÜ Faculty of Law Journal, 6/2 (2024), pp. 2129–2183. DergiPark online publication date: January 3, 2025. DOI: 10.47136/asbuhfd.1559017. Record and abstract; full text. Used for comparative approach; current permit conditions have separately been verified against the legislation.
• [22] Hakkı Mert Doğu, "Tourism-Purpose Residential Lease Agreement" (Turizm Amaçlı Konut Kirası Sözleşmesi), Erciyes University Faculty of Law Journal, 19/2 (2024), pp. 609–633; in particular pp. 627–630. Record; full text. Discussion of termination of the contract, return and mediation.
• [23] Plenary Session of the Administrative Chambers of the Council of State (İDDK), March 20, 2025, E.2025/105, K.2025/671. Full reprint of the decision; second full text. Reversal, by unanimous vote, of the 4th Chamber's rejection on the ground of time, E.2024/2802, K.2024/5325. The outcome on the merits following the reversal has not been verified.
• [24] Law No. 6325 on Mediation in Civil Disputes (Hukuk Uyuşmazlıklarında Arabuluculuk Kanunu), Art. 18/B; Ministry of Justice legislation record. Also the provisions on jurisdiction and application of Article 4 of the Code of Civil Procedure No. 6100 and, for consumer transactions, of Law No. 6502.

Source and legislation check: October 11–12, 2026. Some case-law databases may require a session or subscription. This text is general legal information and does not replace the examination of the concrete property and transaction file.