On March 28, 2025, the Council of Ministers of the Northern Cyprus in the official messenger of the Northern Cyprus published the Law on Rest Houses.
The purpose of the law is to transfer the short -term rental of housing rented to tourists without the control and supervision of the state to the rental regime under state control. This involves the registration of individuals and legal entities in the Ministry of Tourism, who are owners or landlords of housing delivered to tourists on a short -term basis, as well as registration of objects themselves. This will allow the state to receive all types of taxes, fees, duties and other income.
Let's reveal important concepts from this law.
The landlord is not only individuals, but also legal entities who are owners or landlords of housing, including on the basis of a power of attorney passed by tourists on a short -term basis, who are obliged to personally register at the Ministry of Tourism of Physical and Legal Entities, as well as registration of objects.
Short -term rent - means renting a holiday home for up to 60 days.
A dwelling ” - means housing, which has at least one kitchen, a bathroom and a toilet (either a bathroom and a toilet), has a sufficient area for a comfortable residence of one family, includes common areas and can be located on the lower and upper floors (while other apartments can be located in the building).
The rest house is any independent structure that the law divides the type: a villa, a separate house, a studio, an apartment in an apartment building, which are built in accordance with the current urban planning legislation, received permission to operate, registered in the land cadastre.
Rest houses are classified by the Department of Planning and Tourism, and the class of the rest house (indicated in the registry and in the permit for operation) is recorded next to the address at which the house is located.
Classification rules will be published later in an official messenger with a separate resolution.
What are the requirements for the rest house:
Basic requirements:
1. Each object is allocated and has its own area.
2. A maximum of five (5) bedrooms and no more than ten (10) people. If there are more than five bedrooms, it is prohibited to place over ten (10) people.
3. There should be a kitchen equipped with devices that allow, after use, wash dishes and kitchen accessories. (Commentary: Separate projects are obtained, which are built by developers without a kitchen, they may not meet the requirements of the rest house).
Additional requirements:
- Sleeping rooms (with the exception of those where young children who need parents care) should be designed for a maximum of two people.
- If the rest house is designed to accommodate no more than four (4) persons, then it should have one bathroom and one toilet; from 4 to 7 persons - two bathrooms and two toilets; If from 8 to 10 people - three bathrooms and three toilets.
- A separate entrance and output.
- Parking place for one car (as it will be determined if in most cases there are no dedicated parking spaces, but general)
- The presence of containers for collecting household waste in a specially designated place.
In general, most houses and apartments in Northern Cyprus meet the basic and additional requirements, so this is not any problem.
Let's move on to the procedure for obtaining a license and registering holiday houses.
Application procedure and requirements
1. Who can apply?
- The owner of the rest house
- Authorized representative of the owner (by proxy)
- Lessor
2. Submitting an application
• to the Department of Planning and Tourism through the Form of Registration
- The form should be filled completely with the application of all the necessary documents
- Upon demands of the department - submitting through the electronic portal
3. Restrictions
- One statement can be registered from the 1st rest house to 5 houses
- More than 5 houses-only through the KitsAB agency Association of Tourism and Travels of Cyprus and Turkey ( https://www.kitsab.org/members.aspx )
4. Processing of the application
- In case of errors or lack of documents, the applicant is obliged to correct them within 15 days
- In the absence of corrections, the application is canceled
5. Checking objects
- It is carried out within 30 days after the application is submitted
6. Consideration of the application
- The department considers up to 90 days
- The applicant is notified of the decision in writing or by e -mail
7. Registration and issuance of a registry certificate
- Department maintains a register of rest houses
- Within 10 days after registration, a registry certificate is issued.
- The cost of the certificate - monthly minimum wage 43,469 Turkish lire before deduction of taxes
8. Change in the number of holiday houses
- Apply for amendments to the register
- If necessary - eliminate deficiencies within 30 days
- Obtaining an updated certificate within 5 days
For amendments to the register certificate, a fee equal to a monthly gross size of the minimum wage (43,469 Turkish lire) is charged, which is paid to the treasury department of income and taxes.
The death of the owner
The heirs are obliged to notify the Department of Death of the owner within 30 days by attaching a death certificate and an obligation to provide documents after the establishment of the inheritance.
- In the absence of a notification, the registry, certificate and permission are canceled.
- To continue the operation of the rest of the rest, the inheritance case should be opened within 60 days, and within 15 days after that - the order of the court with the names of the heirs was granted.
- If the deadlines are not observed, registration is canceled.
Removing part of the houses from the register certificate
If you refuse to operate part of the holiday houses, you must submit an application (Appendix 3). The directorate updates the register, registration certificate and permission for the remaining objects. For the changes, a fee equal to the specified interest rate from the monthly gross-minimal wage paid to the tax department is charged. Excluded objects are removed from the registry.
Issuance and extension of the permit for operation
- The resolution is issued within 10 days after the fee, contains the addresses of the objects (Appendix 6).
- Permission collection:
- Standard house - 7% of the monthly minimum salary
- Comfortable house - 11%
- Luxurious house - 15%
- The primary resolution is valid for 1 year, the extension of the annual (Appendix 7).
- If the refusal was not received within 10 days after submitting the application, the resolution is extended automatically.
The conditions for extending the permit
when extending the permission for each standard recreation building are paid 7 % of the monthly gross-target wage, for each comfortable-11 %, and for each luxurious-15 % to the tax department (to the Fund for Promotion and Development of Tourism).
Adding new recreation houses
if changes are made to the registration and registration certificate, and new holiday houses are added to the permission to operate, for each new object a collection set in paragraph (2) for the corresponding class of the rest house paid by the owner or lessor to the tax department (to the account of the Fund for promoting and developing tourism). The initial term of resolution for added objects is one year; Subsequent extension is carried out annually with the payment of fees, as indicated in paragraph (3).
Full refusal
In case of full refusal, it is necessary to notify the directorate. Registration, certificate and permit are canceled, the applicant receives a notice of cancellation.
Monthly reporting
The owner (either his representative or the lessor) must provide the directors with two copies of the completed registration form of the user no later than 10 days after the end of each month (paragraph (1) of Article 11 of this Law). When requesting the Directorate on the provision of user data, including information from personality or passport certificates, in electronic form through the created portal, the owner (either his representative or the lessor) must fulfill the corresponding requirement. Forms are provided along with the text given in Appendix 11 of this Law.
The taxation of income from the lease
income received from renting a vacation house is taxed in accordance with Article 4 of the Law on income tax.
Fines, sealing and punishment
- For violations, a notification is provided (15 days for correction) , a fine in the amount of a monthly minimum salary, cancellation of permission and sealing the house.
- With non -payment, the fine increases, the recovery is carried out by law.
- The possibility of appeal in court.
Fines and punishment for violations:
1. Lack of registration, registration certificate or permit for operation (Articles 7, 8, 9):
• Punishment : up to 2 years in prison or a fine of up to 10 times the monthly gross-minimal wage, or both punishments together.
2. Non -payment of fees (Article 9):
• Punishment : up to 6 months of imprisonment or a fine up to 5 times the monthly gross-minimal wage, or both punishments together.
3. Violations under Articles 10, 12, 13, as well as the removal of a typo from the facility (Article 17, 18):
• Punishment : up to 2 months of imprisonment or a fine before a monthly gross-minimal wage, or both punishments together.
The license is issued for a period of 1 year within 10 days after the fee of 7, 11 or 15% of the MZP is also extended by 1 year with the payment of a similar amount of the fee. That is, the cost of the collection (duties) for the license does not depend on the amount of the rental, which the owner established, but depends on the type of housing. Questions to which there are no answers yet:
Let me remind you that this law concerns only a short -term lease and does not affect the long -term lease, which is considered from 2 months (60 days) or more. The contract will be registered with the tax with tax for a period for a period usually from 6 months or immediately for a year or parts. How will the owners of housing from the short -term lease be transferred to the long -term rental. There are not many who want to live on a residence permit on the basis of high income with a reflection of $ 50 thousand per person in a bank account.
It is not yet clear from the law what criteria for the separation of recreation homes by type are standard, comfortable and luxurious on which the amount of payment for registration fee 7%, 12%or 15%depends.
The procedure and the method of making payment by the tenant (user) for the rented apartment is not indicated, but given the separate law from January 1, 2025, which concerns just fees and payments for weekly, daily or similar short -term rental housing, which are required only when paying through the bank in accordance with the Decree of 11.11.2024. Banks will be intermediaries in payments. In exchange for incoming funds entered through deposits, transfers, EFT/eös, checks, debit and credit cards will be issued receipts or statements from an account that will be considered documentary confirmation. Payments and fees conducted through Internet banking also fall under these rules. Lessans paying cash payments and property owners who accept such payments will be fined. However, if the tenant who violated the requirement of documentary confirmation will inform the tax department within five working days after payment, the fine will not be applied to it.
How can customers bring money to a local bank it is not clear and whether the owner himself can do this.
Taxation of rental income
received from leasing a holiday house is taxed in accordance with Article 4 of the Law on income tax, this is about 12%.
The law does not establish the validity of the register certificate - that is, it is assumed that it acts indefinitely, while the lessor annually extends the license.
An example of the calculation (for apartment 2+1, worth 180,000 euros):
Now let's make an approximate calculation of the taxes for one apartment 2+1 worth 180,000 euros , which is owned by a foreigner and it rents an average of 100 euros per day with an annual workload of 30%= 109 days = 109 days x 100 euros = 10900 euros - total annual income.
We believe that the apartment is completely equipped for rental and the price of the apartment already included all taxes on purchase, that is 12% titles, 0.5% cadastral fee, 5% VAT, transformer fee and another application to the ministry for purchase permission.
Imagine that the apartment belongs to the type of housing comfort with a collection of 11% of MZP = 4782 TL = 117 euros , for receiving a license for 1 year.
Obtaining a registry certificate - 1 MZP = 43 469 TL = 1060 euros , issues and acts in fact for the duration and subsequent extension of the license. The term of receipt is up to 90 days. We conventionally calculate that the owner plans to rent an apartment for 5 years , and then cancel this registry certificate and license. Accordingly, the expenditure part for 1 year out of five is 212 euros.
The income tax for renting housing in currency is 13% and will be: 109 days x 100 euros x 13% = 1417 euros.
Meetenns (expenses of the management company of the complex) for the year will be 80 x 12 months = 960 euros .
Electricity consumption is an average of 150 euros per month x 12 months = 1800 euros.
Water 10 euros per month x 12 months = 120 euros.
Internet 20 euros per month x 12 months = 240 euros.
Cleaning an apartment with a change in linen at least 50 euros, provided that the average duration of the short -term rental of housing was at least 10 days, that is, 109 days / 10 days = 11 of the harvest X 50 euros = 550 euros .
Services of the management company 30% of total annual income = 10900 euros x 30% = 3270 euros.
Total : 10900 euros (income) - 3270 euros (Services of the Criminal Code) - 240 euros (Internet) - 550 euros (cleaning) - 120 euros (water) - 1800 euros (electricity) - 960 euros (Meytenns) - 1417 euros (income tax) - 212 euros (⅕ part of the registry certificate) - 117 euros (annual license) = 2214 euros, clean profit a year by hand, if not, if not To believe that over 5 years of operation of the apartment it will be necessary to solve the issues of plumbing, electricians, replacement of shift linen and dishes. Do not forget the costs of fuel and the operation of a car for trips to the bank and the police to put money or transfer documents.
If you live here and are ready to do everything with your own hands - and this is far from a passive income, but real work, then return the services of the Criminal Code and cleaning the apartment, that is, 3270 + 550 = 3820 euros + 2214 euros, net profit = 6034 euros per year.
We calculate the profitability during passive surrender 2214/180000 × 100 = 1.23% per annum .
If you personally take part: 3.35% per annum.
Here is such arithmetic. I may have chosen a pessimistic option for loading 109 days , but it will correspond to the average temperature in the hospital. I am sure that individual apartments in the complexes can safely give loading and 60-70%, but there will be a few.
It may be more profitable to rent the same apartment for long -term rental for 800 euros per month , so that the tenant independently pays utility bills (Internet, electricity, water) and cleaning when evicted, that is, 9,600 euros per year income - 960 euros METIENONS - 1248 euros (13% income tax) = 7392 euros or 4.1% per annum .
List of documents with translation into Russian
Appendix 1
(Article 7 (2))
Office of the Department of Travel Planning
Registration of a vacation house and receiving a certificate of registration - a form of application
Information belonging to the owner / owners or the landlord:
- name / names and surname / name
- address / address
- property registration number / number of personality certificates / number of personality certificates
- email address / phone number of
telephone numbers
- tax identification number
- address of the holiday home or rest houses
Contact person:
- FULL NAME
- Address / Address
- phone number / phone number
- email / email address address
I declare/declare that the above information is reliable.
Full name
signature
name, signature
The attached documents:
A) If the lessor is the owner or his representative:
- Photocopy of the plan (KoSan) of the holiday houses or guest house, or houses, or real estate on which they are built.
- Photocopy of the final certificate confirming the possibility of using housing for living.
- If there is a photocopy of the contract of sale registered in the real estate register.
- Photocopies of the identity of the owner/owners and, if any, their representative.
- If the owner is the company - current documents on the registration of the enterprise.
B) if the landlord is not the owner:
- Written permission of the owner, certified by an authorized employee.
- If an individual is a photocopy of personality certificates.
- If the legal entity is photocopies of relevant documents on the registration of the enterprise.
- If we are talking about partnership - photocopies of documents on partnership or registration.
- Photocopies of the plan (KoSan) and an approving document for the rest of the rest, guest house or houses, or real estate on which they are built.
C) in the case of more than one rest house - a list with the address of addresses of recreation houses.
Date
Appendix 2
(Article 8 (2))
Office of the Department of Travel Planning
House of Rest / Home Home
Registration Certificate
- Registration number: …………
- Owners / Lessor:
- FULL NAME / NAMENTION
- Address / Address
- Ownership registration number / number registration number / number of personality certificates
- phone number / phone number
- Tax identification / number number
- address of the rest house or rest houses
Approval date:
Director signature
is valid:
Appendix 3
(Article 8 (4))
Office of the Department of Travel Planning
Application for a change in the recording in the register of the rest house and in the certificate of registration
- Registration number: ……………
- information belonging to the owner / owners or the landlord:
- name / names and surnames / name
- address / address
- property registration number / number of personality certificates / number certificate number
- telephone number / phone number
- address of the rest house or houses, for which the entry is requested (or inclusion in the certificate of about the certificate of about the certificate Registration)
- the address of the rest house or houses for which the exclusion of the record from the registry (or exclusion from the registration certificate) is requested
:
- name
- phone number
- email address
I declare/declare that the above information is reliable.
Full name
owner/owners or representative of the owner
signature
Appendix 4
(Article 8 (5))
Office of the Department of Travel Planning
Notification of the Owner's Death
- Registration number: ……………
in accordance with the registration number ………, according to which your management was registered and issued a certificate of registration of a vacation house,
the owner
................... (date).
In accordance with Law No. 189 on the management of inheritance property, after the completion of the necessary legal procedures, the relevant documents will be submitted to your department.
The date
of Lefkosha
Heirs:
1. The number of the identity certificate
2. The number of the identity certificate
3. The number of the identity certificate
4. The number of the identity certificate
5. The number of the identity certificate
A family relationship with the deceased:
the name of the person who provided information:
the degree of kinship with the deceased:
an certificate of death of the deceased is attached
Signature
Appendix 5
(Article 8 (7))
Office of the Department of Travel Planning
Alerts of a new registered owner on the basis of the Law on the Management of Heredienced Property
- Owner / Owners:
- FULL NAME / Names and surnames
- Address / Address
- number of personality certificates / number certificates
- phone number / phone number
- address of the rest house or recreation houses
Name signature
name signature
Appendix:
Certificate of registration of a holiday home or houses (photocopy of the plan (KoSan));
If there is no plan, a photocopy of the property plan on which they are built.
Appendix 6
(Article 9 (1))
Office of the Department of Travel Planning
Certificate of permit for the operation of a vacation house
- Registration number: …………
- information belonging to the owner / owners or the landlord:
- names / names and surnames / name
- address / address
- property registration number / number registration number / personality certificate number
- telephone number / phone number
- address of the rest house, which will be operated (or addresses of recreation houses)
- (Code / number: 8000080) - - 80080)
- Date of registration
- validity period
Director's signature
Appendix 7
(Article 9 (2))
Office of the Department of Travel Planning
Application for the extension of permission to operate the rest house
- Registration number: …………
- information belonging to the owner / owners or the landlord:
- name / names and surnames / name
- address / address
- property registration number / number of personality certificates / number certificates
- telephone number / phone number
This statement attaches a copy of the permit for operation, the validity of which expires ......... (date), and I/we ask (eat) to extend it.
Applicant (I):
Owner / Owners or representative of the owner / Lessor
The date
of Lefkosha
A copy of the permit for operation from …… (date)
Appendix 8
(Article 9 (5))
Office of the Department of Travel Planning
Notification of the Refusal of Rest House
I will notify the present/notify you that by the registration number ........... in the registration certificate and permission to operate, previously operated (liability) to me/our recreation house (or rest houses) with the address/addresses indicated below, from now on will not be operated as a rest house:
- …
- ………
- ………
- …
- ………
Date: Name Signature
Owner / representative of the owner / landlord
Appendix 9 / Annex 9
(Article 10 (10) / Article 10 (10))
Tourism Planning Directorate of the Republic of Northern Cyprus
Touring Republic of Cyprus / Holyiday House
form of registration of the user / Form of registration of the tenant
- Registration number: …………
- the address of the rest house:
- tenant:
- name / name and surname
- nationality
- number of passport / identity certificates
- accompanying:
- name / name and surname
- personality certificate number
nationality - date of departure: - date of departure: -
date of departure: - date of departure:
- date of departure:
Lessee signature
Date
Appendix 10
(Article 10 (12))
Information notification in accordance with the 10th article of the Law on Rest Houses
- Please fill out and sign the form of registration of the user/tenant provided to you.
- Use housing without creating inconvenience to the environment and neighbors.
- Use housing, its property, equipment, furniture, common rooms and equipment in common areas, without damage; In case of damage and non -payment of compensation against you, legal measures may be applied.
- If during the living in the house a case of an epidemic disease is found from any of the residents, immediately inform the owner of this.
- If you have no other written agreement with the owner, the house must be released on the date indicated in the signed form of registration of the user/tenant, no later than 12:00 (noon).
This notice was made in accordance with the law.
Thanks
to the owner / landlord signature
Appendix 10 / Annex 10
(Article 10 (10))
Information in accordance with Article 10 of the Law on Rest Houses
- Please fill out and sign the form of registration of the guest/tenant provided by the lessor/owner.
- The house should be used so as not to violate the rest of the environment and neighbors.
- When using housing, it is not allowed to damage the house, its furniture, equipment, plumbing, as well as equipment or furniture in common areas; In case of damage and ignition of losses, legal measures can be taken.
- If any of those living in the house will have an infectious disease, it is necessary to immediately notify the owner/landlord.
- If you have no other agreement or a written agreement with the owner/landlord, the house must be released until 12:00 (noon) on the date indicated in the signed form of registration of the guest/tenant.
Thanks
to the owner / landlord signature
Appendix 11
(Article 13 (1))
Office of the Department of Travel Planning
on User Registration Forms
- Registration number: ……… •. • • • ••••• •
in accordance with the above registration number and on the basis of permission for the operation issued to us, present in two copies of the form (s) of user registration, compiled (s) by users living in the rest house/holiday houses in ……… (month) 202 ... year.
Applications: two copies ........... Forms of registration
Owner / representative of the owner / Lessor of
tel. No. ………
Email address ………
Date …………
Lepkosh
signature
Frequently Asked Questions (FQA)
1. How to register a lease?
In order to register a lease, it is necessary to submit an application through an electronic portal or directly to the Department of Planning and Tourism, using a special form of registration with the application of all the necessary documents. More detailed information can be found here .
2. What tax needs to be paid when renting real estate in Northern Cyprus?
The income from the delivery of real estate is taxed in accordance with Article 4 of the Law on income tax, which can be about 13% depending on the conditions. In more detail about tax liabilities, you can read here .
3. What is a vacation house and how are the holiday houses classified?
The rest house is an independent building intended for short -term rental by tourists (including villas, separate houses, studios and apartments in apartment buildings). The classification is carried out by the Department of Planning and Tourism, which fixes the class (for example, standard, comfortable or luxurious) in the register and operation permits.
4. What are the basic and additional requirements for the rest house?
The main requirements include:
- The presence of a dedicated area with a maximum of 5 bedrooms and a capacity of up to 10 people;
- The presence of a kitchen provided with dishes washed.
Additional requirements provide for:
- The correct distribution of sleeping places (a maximum of 2 people in the bedroom, with the exception of rooms for young children);
- The presence of the required number of bathrooms and toilets depending on the number of guests;
- Separate input and output, parking space and installed containers for household waste.
5. What are the terms and procedure for obtaining a license for the operation of a vacation house?
The license is issued within 10 days after the payment of the established fee (7%, 11% or 15% of the MZP) and is valid for 1 year with the possibility of automatic extension if the application was not rejected. The process includes submitting an application, checking the objects (up to 30 days) and consideration of the application within 90 days.
6. How is the monthly reporting and registration of recreation houses are carried out?
The owners or their representatives are required to provide two copies of the completed registration form no later than 10 days after the end of each month. The register of rest houses is regularly updated after receiving register certificates, which ensures control over compliance with the law.
7. What fines and punishments are provided for violations of the Law on Rest Houses?
For non -compliance with requirements (for example, lack of registration, non -payment of fees or violation of established norms), fines, cancellation of permission, and even imprisonment are provided. The size of the punishment varies depending on the nature of the violation, up to 10 times the monthly gross-minimal wage or more.
