Numara : 14
Tarih : 12.11.2019


NO: 2019/14

November 11, 2019

Subject: Communique on the Tourism Share Return

The Communique, including the statements on Tourism Share Return has been published on Official Gazette number 30396 on November 2, 2019.

A) Overview of the Tourism Share

As you may recall, "The Tourism Publicity and Development Agency" (Agency) had been established by "The Law No. 7138 on the Tourism Publicity and Development Agency" which had been published in the Official Gazette dated 15 July 2019.

To achieve the Agency's objectives and to finance its activities, "Tourism Share" shall be collected from the real or legal persons who are the investors or operators of the covered enterprises.

Pursuant to Article 6 of this Law, tourism share shall be collected from certain enterprises at the following rates;

  • Seven-and-a-half per thousand (0,0075) from combined facilities and accommodation facilities,
  • Seven-and-a-half per thousand (0,0075) from catering and entertainment facilities certified by the Culture and Tourism Ministry,
  • Seven-and-a-half per thousand (0,0075) from marine tourism facilities and marine tourism vehicles certified by the Ministry,
  • Seven-and-a-half per ten thousand (0,00075) from the travel agencies (excluding sales of individual air tickets),
  • Seven-and-a-half per ten thousand (0,00075) from airline enterprises (from their commercial passenger activities),
  • Two per thousand (0,002) from airport and terminal enterprises, except those operated by the General Directorate of State Airports Authority

shall be calculated based on the sum of net sales and leasing income derived by the real or legal person investors or operators of these commercial enterprises as a result of their activities in these enterprises.

For the facilities operating in tourism types that are incentivized by the Ministry, such as winter, thermal, health, rural or qualified sports tourism, these rates will be reduced by 50 percent. (Our explanations on the regulation in question were provided for your attention in our tax news no. 2019/9.)

B) Highlights

The subjects covered by the Communiqué are summarized below:

  • Parties responsible for submitting Tourism Share Return are obliged to apply to Revenue Administration of Turkey for initiation of Tourism Share Taxpayer status through or in writing via petition to the Tax Office, which they are registered to for Corporate Tax Purposes.
  • The application of Tourism Share comes into effect on October 1, 2019, and tourism share will be calculated over the revenues generated starting from this date.
  • In case there are service returns or cancellations, these amounts will be deducted from the revenue of the period in which the returns have been realized.
  • Tourism share will not be calculated for secondary units such as bank, ATM, hairdresser, jewellery store, restaurant etc. that does not have direct physical access from inside of the tourism facility compound for the customers. However, tourism share will be calculated for secondary units with a direct physical access for the customers from inside of the facility compound or for secondary units which have inseperable integrity with the tourism compound.
  • In the example given on the subject in the Communiqué, the net revenue obtained from operation of the yatch through the rental to third parties within certain periods during the season is included in the Tourism Share Return. However, the income obtained from direct rental of the yacht without being operated by the owner is not taken into account in the calculation of tourism share.
  • Sales of individual flight tickets by travel agencies will not be included in the Tourism Share Return.
  • Paid amount of tourism share will be considered as expense during calculation of Corporate Tax Base.

C) Declaration and payment of tourism share

The ones who are responsible for declaring Tourism Share Return are obliged  to apply for initiation of the taxpayer status for Tourism Tax Share Return to Revenue Administration of Turkey through or via petition to the tax offices they are registered for Corporate Tax Purposes.

Deadline for the first declaration and payment of the return is December 2, 2019 till 11:59 P.M. (for October)

Yours sincerely,

Deloitte Turkey


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