Hotel depreciation rates in Türkiye: building, beds, furniture and kitchen

Depreciation (amortisman) spreads an asset's cost over its useful life at rates the Revenue Administration publishes under Tax Procedure Law General Communiqué No. 333. Hotel buildings sit in the commercial-building line: 2% (50 years) for concrete or steel, 3.03% for semi-masonry, 5% for timber. Furniture and accommodation assets run at 20%, central kitchen equipment at 10%, linen at 50%.

An accountant searches for the depreciation rate of a hotel bed, finds a list of buildings and no line that says "bed", and stops. The answer is not missing. It is one step away, in a numbered table and a rule for items the table does not name. After reading this article you will be able to take any asset in a hotel, find its line in the official list, record why you chose it, and know what to do when nothing fits.

Where do hotel depreciation rates in Türkiye come from?#

From one published list: the Revenue Administration's depreciation table, issued under Tax Procedure Law General Communiqué No. 333 and amended by later communiqués.

The Tax Procedure Law (Vergi Usul Kanunu, VUK, Law No. 213) Article 315 says assets are written off at the rates the Ministry announces, based on useful lives. The table is where those rates actually live. General Communiqué No. 333 appeared in the Resmî Gazete on 28 April 2004 and is still listed as current on the Revenue Administration's portal (GİB) (opens in a new tab). Later communiqués amend it, and the GİB table reflects them, including No. 576 of December 2024.

Article 318 sets when a rate bites: an announced rate applies from the period of the announcement, a rate set individually for one taxpayer from the period of application.

A rate copied from a secondary table may arrive without its line number or the latest amendment. Read the GİB table itself, and note which version you read. The table is a PDF on the GİB site: download it, keep the file with the date you downloaded it, and treat that copy as the one your register refers to.

How do you read the depreciation list?#

By line number. The table is numbered: general lines sit in classes 1 to 4, and tourism-specific lines sit at 58 to 60.

Class 1 covers buildings, class 2 site works, class 3 furniture, fixtures and equipment, class 4 computers and software. The sector rows at the end describe whole activities rather than single objects. Choose the line that describes the asset most specifically: a sector line for accommodation businesses does not override a line that names the item.

Line 3.1 (furniture, equipment and other fixtures used at the workplace, including seating for customers) and line 58 (assets used in accommodation businesses) both give 5 years and 20%. For most hotel furniture the choice changes the paperwork, not the number. Line 3.95 is the catch-all for fixtures not counted in other classes, again 5 years and 20%.

Write the line number next to the asset in the register. It is the evidence that you applied the list rather than remembered it.

Source: Gelir İdaresi Başkanlığı, Amortisman Oranları Tablosu (7 November 2026).

What is the depreciation rate for a hotel building?#

A hotel building is a commercial building in line 1.1, so the rate follows the structure: 2% for concrete, masonry, iron or steel, 3.03% for semi-masonry or semi-timber, 5% for timber or adobe.

Line 1.1 names pension and hotel buildings among commercial buildings. The structure picks the row, not the star rating, the room count or the brand. The rates translate into periods: 2% is 50 years, 3.03% is 33 years, 5% is 20 years. Article 320 sets the period in years as 1 divided by the rate.

Site works are separate assets, not part of the building: car parks, pools, gardens and sports grounds at 15 years and 6.66%, roads at 8 years and 12.5%. A pool folded into the building cost is a classification error that stays in the file for decades. Land is not depreciated (Article 314), while roads and channels built in the business are.

Article 320 also sets the start: depreciation begins in the year the asset enters the assets. Since Law No. 7338 (2021) a taxpayer may instead depreciate day by day from the date the asset is ready for use. The chosen period must sit between the Ministry's useful life and twice it, or 50 years, and cannot be changed later; skipping a year does not extend it.

For context on what a building actually costs before you depreciate it, see reading the official unit-cost table for hotel construction.

Beds, furniture, soft furnishings, kitchen and laundry: which line applies?#

No line names a bed, so beds follow the furniture lines at 5 years and 20%. The sharper lines are for linen, kitchen and laundry equipment, where the rates differ sharply.

Beds and mattresses fit line 3.1 (furniture and equipment used at the workplace) or line 58 (assets used in accommodation businesses), both 5 years and 20%. Record which one you used and why; the rate is the same either way. Soft furnishings such as curtains, blinds and dining-hall furnishings sit in line 3.15 at 5 years and 20%.

Linen and service ware are the lines to check first, because their rates differ sharply from furniture. Towels, bed sheets, pillowcases, tablecloths and napkins in tourist facilities sit in 59.2 at 2 years and 50%. Porcelain and glass service ware in tourist facilities sits in 59.1 at 4 years and 25%.

The central kitchen line (3.10) splits by item: peelers, mincers, mixers, refrigerators and freezers, ovens, dishwashers, complete cold rooms and heated serving counters at 10 years and 10%; display refrigerators at 5 years and 20%; ranges, floor cookers and food lifts at 15 years and 6.66%. Central laundry (3.11) and lifts (3.12) run at 10 years and 10%, with ironing machines at 15 years and 6.66%.

Air conditioning (3.9) also splits: air-handling units, fan-coils, water chillers and window, wall or room units at 15 years and 6.66%; VRF systems, air curtains and ventilation at 10 years and 10%. Everything else a hotel buys has its own place: special tourism equipment such as water-sports gear, boats, golf carts, conference equipment and musical instruments at 3 years and 33.33% (59.3); animation sets at 2 years and 50% (60); computers and servers at 4 years and 25% (4.1); software at 3 years and 33.33% (4.3).

If you are planning a new property rather than auditing an old one, pre-opening budget lines for a new hotel show where these assets first appear.

What if an item is not on the list?#

Section 4 of Communiqué No. 333 gives the route: depreciation is taken over the periods and rates the Ministry sets on the taxpayer's application.

Before applying, check the catch-all line 3.95 (fixtures not counted in other classes, 5 years and 20%) and the sector line 58. Many hotel items are already covered by one of them. The application goes to the Revenue Administration, and the reply sets the useful life and rate for that taxpayer. Keep the application and the reply with the asset record; a rate borrowed from a similar-looking item will not survive a review.

Article 317 covers a different situation: extraordinary rates, again on application, for assets that lose value through disasters such as fire, earthquake or flood, through new inventions, or through forced use. And if the item is small, Article 313 may let you expense it outright instead of depreciating it at all; the threshold is covered in the next section.

Renovation or repair: add it to the asset or expense it?#

A repair keeps the asset in the condition it was in and is expensed. A renovation that extends its life, raises its capacity or lifts its standard is added to the asset's cost and depreciated.

Ask three questions of every project: does it extend useful life, increase capacity, or raise the standard of the asset? A yes on any of them points to capitalization. When a component is replaced, ask your accountant how the old component's remaining book value and the new component should be recorded.

Article 313 allows tools, furniture and fixtures worth no more than the limit set by the Ministry of Finance for the relevant year to be expensed directly. Confirm the current threshold with your accountant. Economically and technically integrated items are counted together, so a suite refurbishment cannot be split into small invoices to stay under the threshold.

On method: Article 315 sets the normal (straight-line) rates, and taxpayers keeping balance-sheet books may use declining balance at twice the normal rate, capped at 50% (Mükerrer 315). One method applies to an integrated asset, and a taxpayer may move from declining balance to straight line but not back (Mükerrer 320).

Write a one-page memo per project: what was done, the test applied, the conclusion and the invoices behind it. The memo is what a reviewer reads first.

To see how these fixed costs land in your operating numbers, see cost per occupied room, line by line.

Who decides, and what should you keep?#

The taxpayer decides within the limits the law sets, the accountant applies the decision, and the file is what proves it years later.

Article 321: depreciation is either deducted directly from the asset or collected in a separate allowance account and shown separately. Pick one treatment and keep it consistent across the register. The period chosen under Article 320 cannot be changed afterwards, so the decision is made once per asset and deserves a written reason at that moment.

Keep together: the asset register with line numbers, the version and download date of the GİB table, the invoices, the Ministry reply for unlisted items, the renovation memos and the method decision. A hotel operating system keeps the invoice, the asset record and the accounting entry next to each other, which shortens the search at year end and during a review. The rules described here come from the consolidated Tax Procedure Law, Articles 313 to 321 (mevzuat.gov.tr, 7 November 2026) (opens in a new tab).

Confirm your own case with an accountant or tax adviser. This article describes the rules and the list; it does not rule on your file.

What to do next#

Take your fixed-asset register, open the GİB depreciation table (opens in a new tab), and give every line a number: the building, the pool, the beds, the linen, the ovens, the lifts. Write down why each line was chosen, then have your accountant check the classification before the year closes. That register is also the base for cost work such as cost per occupied room, so the effort pays twice.