Tourism Contribution Fee

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The Law on the Publicity and Development of Tourism Agency numbered 7183 ("Law") was published in the Official Gazette on 15.07.2019.
Turkey Government, Public Sector
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The Law on the Publicity and Development of Tourism Agency numbered 7183 ("Law") was published in the Official Gazette on 15.07.2019.

The Law established the Tourism Publicity and Development Agency in Turkey whose main activities are (i) developing strategies and carrying out publicity activities in order for Turkey to reach its tourism objectives and promoting and marketing tourism facilities in Turkey worldwide, (ii) making recommendations to relevant persons by identifying the needs and trends of the tourism market, (iii) evaluating the tourism potential of the country from all aspects and performing works to contribute the tourism potential into national economy and to increase tourism investments and tourism share within national economy, (iv) performing the necessary works to increase the service and overall quality of the tourism sector and (v) carrying out other activities and providing support and fund to achieve the other objectives stated under the Law.

Article 6 of the Law stipulates that a tourism contribution fee shall be paid by certain commercial enterprises. The rate of such fee depends on the type of the enterprise and is 0,75% of the total net sales and leasing income gained by the enterprise for combined facilities and accommodation facilities. In case the enterprise operates in the sectors that are found to be appropriate for incentivisation by the Ministry of Culture and Tourism, e.g. winter tourism and health tourism, such rate shall be reduced by 50%.

Article 6 of the Law on the tourism contribution fee shall enter into force on 01.10.2019, while the rest of the Law has become effective immediately as of the publication date.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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