Turkey applies 0,1% real estate tax for residence units in small cities and 0,2% in larger municipal areas and that is 0,2% and 0,4% for commercial real estate calculated over the market value (determined every year by municipal authorities). The rental revenue is also subject to an income tax with progressive rates applied for levels of annual income (from 15% to 40%). Turkey has regulated short-term lease (Airbnb type) transactions and asks the landlords to register into a system and inform the identities of guests etc. In addition, you may need some assistance to manage such since such short-term leases are regarded as businesses, there are some special tax applications (VAT, accommodation tax) and tourism certification requirements (the tax codes do not allow regular residential rental submission for daily rental revenues, you may need an intermediating company etc.).
