GuidesTürkiye

Kimlik Bildirim Sistemi (KBS) and konaklama vergisi in Türkiye (2026)

Who needs the günlük kiralık izin belgesi (tourism rental permit), how every guest is reported to the Kimlik Bildirim Sistemi (KBS, the police identity notification system), and what konaklama vergisi (accommodation tax) and the turizm payı (tourism share) take in 2026 — from the laws and the official pages.

Updated September 22, 2026

In short

Every guest you host — Turkish or foreign, with no exemption for children — is recorded on arrival and departure and reported to KBS instantly; the law gives no hour count.
Before the first rental contract, the owner must hold the günlük kiralık izin belgesi, applied for only on e-Devlet; letting without it costs 100,000 TRY per home.
Permit holders owe the turizm payı, 0.5% of net sales and rental income; whether the 1% konaklama vergisi also covers rental homes is not confirmed.

Guest registration: KBS and the rental permit

Who must register

Every home let for tourism for up to 100 days at a time needs the permit, and the permit holder is legally responsible for reporting guests to KBS. Every guest is recorded, Turkish and foreign; the law does not exempt children.

Deadline

Records are kept the same day (günü gününe) and reported to the police instantly (anlık) — the law sets no hour count. Departures are reported as well as arrivals. The permit must be in place before the first rental contract.

Where

Guests are reported to KBS at kbs.egm.gov.tr, run by the General Directorate of Security (Emniyet Genel Müdürlüğü). The permit is applied for only on e-Devlet (turkiye.gov.tr). How a private host gets KBS access is not stated officially — ask the police or gendarmerie for your area.

What you enter

Each guest's identity and their arrival and departure records. A guest who cannot prove identity with an ID card or another valid official document may not be accommodated. The exact KBS field list is not confirmed from an official source — check the form in KBS.

Software

The law requires records kept on a computer and linked to the police terminals. Whether other software can report to KBS through an API is not confirmed from an official source.

Fines

Law 1774 sets 10,000 TRY for not connecting to the police terminals and 5,000 TRY for not reporting instantly or keeping false records, doubled for a repeat in the same year. Letting without the permit costs 100,000 TRY per home, rising to 500,000 and then 1,000,000 TRY if you carry on.

Accommodation tax (konaklama vergisi) and turizm payı

What it is: Konaklama vergisi is a national tax on the price of a stay at hotels, pensions, apart-hotels and similar facilities. The law does not name homes let under the permit, so whether it applies to yours is not confirmed; the turizm payı does apply.
Who sets the amount: The law, not the town: the konaklama vergisi rate is set nationally, and the President may raise it up to double or cut it to half. The turizm payı rate is national too. Both are paid to the tax office (vergi dairesi).
2026 amounts: Konaklama vergisi is 2% by law, cut to 1% from 1 May to 31 December 2026 by Presidential Decision 11263, charged on the stay plus services sold with it, excluding VAT: a 5,000 TRY night carries 50 TRY. The turizm payı is 0.5% of net sales and rental income. The konaklama vergisi rate from 2027 is not confirmed.
Who pays less: The turizm payı is halved for the tourism types the Ministry promotes: winter, thermal, health, rural and qualified sports. Konaklama vergisi exempts students in dormitories, pensions and camps, and foreign diplomatic missions on reciprocity. There is no child discount: the tax is a share of the price.
How it is paid: Konaklama vergisi is shown separately on the invoice and declared and paid monthly, by the 26th of the following month. The turizm payı is declared by the 24th and paid by the 26th of the month after each VAT period; show the Ministry proof of payment or face a 50,000 TRY fine. No flat-rate option was found.

For every guest

Before the first let, get the günlük kiralık izin belgesi on e-Devlet, hang the Ministry's plaque (plaket) at the entrance and put the permit number in every listing.
Before arrival, collect every guest's ID details — an online check-in does this for you.
Report each guest to KBS at once, on arrival and on departure.
By the 26th after each tax period, pay the turizm payı — and konaklama vergisi, if your tax office says it applies.

Every guest's details in one place, before arrival

Staywick's online check-in collects every guest's details — with a passport scan — before they arrive, so the details KBS asks for are in one place, ready for it.

Invoices & money

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Questions

Do I need a permit to let my home by the day?

Yes. Since 1 January 2024, a home let for tourism for up to 100 days at a time needs the günlük kiralık izin belgesi before the first contract, and only the owner can get it. In a building with more than one unit, all the flat owners must agree.

Do children have to be reported to KBS?

Yes. The law covers every guest and exempts no children. A permitted home may take at most 12 people, children under 3 not counted.

Does konaklama vergisi apply to a rental home?

Not confirmed. The law names hotels, pensions and similar facilities, not permitted rental homes, and no Revenue Administration (GİB) guidance could be read — ask your tax office. The 0.5% turizm payı does apply to permit holders.

Can I let a flat I rent, or a room in my own home?

No. A tenant may not let a permitted home or their own rented home for tourism — 100,000 TRY per contract — and no permit is issued for rooms in the owner's own home. Nor may a permitted home's rooms be let separately.

Official sources

Checked against Law 1774 (Kimlik Bildirme Kanunu, the identity notification law), Law 7464 and its regulation, the Gider Vergileri Kanunu (expenditure taxes law, Law 6802), Law 7183, Presidential Decision 11263 and the official police and Ministry of Culture and Tourism pages on 22 September 2026. The 1% rate runs to 31 December 2026, and the fines are the law's own figures, which may have been revalued — confirm with your tax office. This guide is not legal advice.

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