Sign up for tax alert emails    GTNU homepage    Tax newsroom    Email document    Print document    Download document

October 14, 2019

Turkey announces Draft General Communiqué No.1 on Declarations for Tourism Contribution for public comment

On 10 October 2019, the Turkish Revenue Administration announced on its website a Draft General Communiqué No.1 explaining the principles, declaration and payment process related to the new “tourism contribution.” This new tourism contribution follows the establishment of a Turkish Tourism Agency (Agency) for the promotion and development of tourism in Turkey (Code no. 7183 was enacted on 15 July 2019 to establish the Agency.) The Code requires tourism companies in every field, from hotels to travel agents and airport operators, to pay the new levy to finance the Agency.

This Communiqué is not in force yet and is open to public review and discussions.

As stated by the Code, the tourism contribution levy will be applied at the following rates:

  • Compound facilities and accommodation facilities (Hotels) 0.75%
  • Food & beverage and entertainment facilities (Licensed by the Ministry of Tourism) 0.75%
  • Marine tourism facilities and Marine vehicles (licensed by the Ministry) 0.75%
  • Travel agents (excluding sales of individual air tickets) 0.075%
  • Airline companies (commercial passenger shipping) 0.075%
  • Airport and terminal operators (excluding General Directorate of State Airports Authority) 0.2%

For facilities operating in the tourism industry that are determined to be eligible for incentives by the Ministry, such as winter, thermal, health, rural and qualified sports tourism, these rates will be applied with a 50% discount.

Tourism contributions will be levied over the total of net sales and rental income derived by real or legal persons who are the investors or operators of these commercial enterprises, from the activities performed by these commercial enterprises.

Resident taxpayers subject to the levy are required to declare and file their tourism contribution returns with their registered tax office monthly and others (real and legal persons without regular tax liability) are required to declare their returns with three months period.

Contributions to tourism paid under this regulation will be considered deductible expenses for income and corporation tax purposes.

As of the effective date of this draft Communiqué, those who are obliged to declare their tourism contributions should apply to the Interactive Tax Authority ( within 15 days following the publication of the draft Communiqué or they should apply with a physical petition directly with their registered tax offices or they should apply via registered mail service.

For additional information with respect to this Alert, please contact the following:

Kuzey Yeminli Mali Müsavirlik ve Bagimsiz Denetim A.S. Istanbul
  • Ates Konca |
  • Gamze Durgun |



The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.


Copyright © 2024, Ernst & Young LLP.


All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.


Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.


"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.


Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct Opt out of all email from EY Global Limited.


Cookie Settings

This site uses cookies to provide you with a personalized browsing experience and allows us to understand more about you. More information on the cookies we use can be found here. By clicking 'Yes, I accept' you agree and consent to our use of cookies. More information on what these cookies are and how we use them, including how you can manage them, is outlined in our Privacy Notice. Please note that your decision to decline the use of cookies is limited to this site only, and not in relation to other EY sites or Please refer to the privacy notice/policy on these sites for more information.

Yes, I accept         Find out more