When is a permit required?
Under Law No. 7464, renting a home to anyone for up to 100 days at a time is “tourism-purpose rental”, whatever the guest's purpose (holiday, work, education, health). A single rental of more than 100 days is outside the law.
The permit must be obtained before the first rental. It is issued by the Ministry of Culture and Tourism, which may act through the governorship, i.e. the provincial culture and tourism directorate (in Antalya: Antalya İl Kültür ve Turizm Müdürlüğü). Applications are decided within 60 days.
How foreign owners apply
- Who can apply: the owner of the property, or the holder of a usufruct or surface right registered in the land registry. Someone who rents the property on a long-term lease cannot apply.
- Where: online through e-Devlet (Ministry of Culture and Tourism services); documents are uploaded as scanned PDFs. According to the guide, applications delivered by hand or by post are not considered.
- Identity: a copy of your passport; if the passport carries no specimen signature, a signature declaration.
- No Turkish foreigner ID number? The Ministry's guide states that you must apply through a representative. Add a copy of a power of attorney issued by a notary and signed by you.
- Company owners: if the property belongs to a company, the company applies through its authorised signatories with its tax and trade registry numbers.
- After approval: the certificate and plaque fees are notified to you; the plaque must be displayed at the entrance of the property.
Detached villa or apartment: which documents?
| Document | Detached house (villa) | Flat in a building with several units |
|---|---|---|
| Passport copy (signature declaration if needed) | Yes | Yes |
| Up-to-date land registry record (tapu) | Yes | Yes |
| Consent of co-owners if jointly owned | Yes | Yes |
| Notarised unanimous decision of all unit owners in the building | Not required | Yes |
| Workplace licence if more than five units in the same building | Not required | Yes |
| Notarial power of attorney if a representative applies | Yes | Yes |
| Building registration certificate as a residence (if no condominium title) | Yes | — |
Table compiled from the document lists in the Ministry of Culture and Tourism's application guide (2025).
Limits in apartment buildings
- In buildings with more than three units, permits can be issued to the same owner for at most 25% of the units.
- For more than five units in the same building, a workplace opening and operating licence is also required.
- In residential complexes, the unanimous decision is required only for the building in which the unit is located.
- A tenant may not sublet a home rented as a residence on a short-term basis. Apart from the owner, only licensed (A) group travel agencies may carry out this activity.
Taxes on short-term rental income
Law No. 7464 does not create a separate income tax regime; the general rules apply. If you live abroad, rent from property in Turkey is taxable in Turkey as a non-resident (see our rental income tax guide). Rent must be collected through a bank or PTT, including short-term rentals.
- Tourism share: properties with a tourism rental permit pay a tourism share of 0.5% of net sales and rental income (Law No. 7183, Art. 6).
- Business or rental income: depending on the number of units and services offered, the activity may be treated as business income rather than rental income; in borderline cases a ruling from the Revenue Administration is the safest route.
- Residential exemption: whether short-term holiday letting counts as “letting as a residence” for the TRY 58,000 exemption is not clear from the law and should be confirmed case by case.
Checklist before the season
- Check that the property is registered as a residence in the land registry.
- Villa: prepare your passport copy and an up-to-date tapu record. Flat: also obtain the notarised unanimous decision of the unit owners.
- No foreigner ID number: sign a power of attorney before a notary for your representative.
- Apply on e-Devlet well before your first booking; allow up to 60 days.
- Display the plaque, report guest identities as required, and pay the tourism share every period.
- Keep bank records of all rent received for your annual tax return.