Numara : 9
Tarih : 25.7.2019


NO: 2019/9

June 20, 2019

Subject: A new payment liability has been imposed on the tourism sector: "Tourism Share"

"The Tourism Publicity and Development Agency" (Agency) has been established by "The Law No. 7138 on the Tourism Publicity and Development Agency" which has 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.
This Tax Bulletin summarizes "tourism share" payment liability.

1- Tourism share rates

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.

2- Calculation of Tourism Share

Accordingly, for example, an accommodation facility with gross sales of 920.000 TL, leasing income of 200.000 TL and a sales discount of 120.000 TL, the tourism share shall be calculated as follows;

Net sales: 800.000 TL (920.000 TL Gross Sales - 120.000 TL Sales Discounts)

Leasing income: 200.000 TL

Basis of tourism share: 800.000 TL + 200.000 TL = 1.000.000 TL

Tourism share rate: 0,0075

Amount of tourism share: 1.000.000 TL X 0,0075 = 7,500 TL

3- Declaration and payment of the contribution

The tourism share shall be declared by the end of the 24th day of the month following the taxation period to which the VAT payers are subject to. The relevant tax office is the taxpayer’s registered tax office for income tax or corporate income tax purposes. For the ones who are not income or corporate taxpayers, tourism shares shall be declared to the tax office to be determined by the Revenue Administration.

Additionally, the payment shall be made by the end of the 26th day of the month in which the declaration is made.

Article 6 of this Law on tourism shares shall enter into force on 01/10/2019.

Accordingly, tourism share payments will first be declared by the end of the 24th day of November and shall be paid until the evening of the 26th day of the same month.

The tourism share paid shall be taken into consideration as an expense in the determination of the income or corporate tax base by the income and corporate income taxpayers.


Yours sincerely,
Deloitte Turkey

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.
These materials and the information contained herein are provided by Deloitte Turkey and are-intended to provide general information on a particular subject or subjects and are not on exhaustive treatment of such subject(s).
Accordingly, the information in these materials is not intended to constitute accounting, tax, investment, consulting, or other professional advice or services. The information is not intended to be relied upon as the sole basis for any decision which may affect your personal finances or business, you consult a qualified professional adviser.
These materials and the information contained therein are provided as is, and Deloitte Turkey makes no express or implied representations or warranties regarding these materials or the information contained therein. Without limiting the foregoing, Deloitte Turkey does not warrant that the materials or information contained therein will be error-free or will meet any particular criteria of performance or quality.
Deloitte Turkey expressly disclaims all implied warranties, including, without limitation, warranties of merchantability, title, fitness for a particular purpose, non-infringement, compatibility, security and accuracy.
Your use of these materials and information contained therein is at your own risk, and you assume full responsibility and risk off loss resulting from the use thereof. Deloitte Turkey will not be liable for any special, indirect, incidental, consequential, or punitive damages or any other damages whatsoever, whether in an action of contract, statue, tort (including, without limitation, negligence), or otherwise, relating to the use of these materials or the information contained therein.

© 2019 Deloitte Global Services Limited