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TOURISM INCENTIVES

Turkey is known as a touristic destination famous for its historical and natural beauties. The tourism sector contributes significantly to the national economy. Therefore, various incentives are provided to support tourism investments. Public incentives provided in the tourism sector have played an important role in the rapid increase in the number of touristic facilities, the number of tourists visiting the country and foreign exchange revenues.

Turkey is known as a touristic destination famous for its historical and natural beauties. The tourism sector contributes significantly to the national economy. Therefore, various incentives are provided to support tourism investments. Public incentives provided in the tourism sector have played an important role in the rapid increase in the number of touristic facilities, the number of tourists visiting the country and foreign exchange revenues.

Incentives given to the tourism sector have an important role in increasing the number of tourists coming to our country and tourism revenues. The amount of incentives varies according to the region where the investment will be made. Our country is divided into 6 regions in terms of incentive legislation.

Incentives vary according to the type of investment and incentive region. 3,4 star or 5 star hotels, boutique hotels, thermal hotels, special accommodation facilities, chalets and plateau houses planned to be built in 2024 will benefit from the following incentives if they have a minimum investment cost of 3 million TL in regions 1, 2, 3,4,5 and 6 and a minimum investment cost of 1 Million 500 Thousand TL in region 6. 1 Star or 2 star hotels will only benefit from investment incentive certificate incentives if they invest in Region 6. For example; Tourism accommodation investments to be made in Culture and Tourism Protection and Development Regions or in thermal tourism benefit from 5th Region Supports.

Regional Incentive Elements

Incentive Zones	Region 1	Region 2	Region 3	Region 4	Region 5	Region 6
VAT Exemption	Yes	Yes	Yes	Yes	Yes	Yes
Customs Exemption	Yes	Yes	Yes	Yes	Yes	Yes
Tax Exemption (%)	15	20	25	30	40	50
SGK Employer Premium Exemption	2 years	3 years	5 years	6 years	7 years	10 years(3)
Investment Place Allocation	Yes	Yes	Yes	Yes	Yes	Yes
Interest or dividend support (TL/Currency)	No	No	3 points	4 points	5 points	7 points
Interest or dividend support (TL/Currency)	No	No	1 points	1 points	2 points	2 points
Building Fee Exemption	Yes	Yes	Yes	Yes	Yes	Yes
Property Tax Exemption	Yes	Yes	Yes	Yes	Yes	Yes
Stamp Duty Exemption	Yes	Yes	Yes	Yes	Yes	Yes

Tourism investments that can benefit from regional support in Culture and Tourism Conservation and Development Zones or in thermal tourism benefit from the support of Region 5 if they invest in Regions 1,2,3,4, and benefit from the regional support of the province if they invest in Region 5 or 6.

Tourism Incentive Zones

Region 1	Region 2	Region 3	Region 4	Region 5	Region 6
Ankara	Aydın	Adana	Afyonkarahisar	Bayburt	Adıyaman
Antalya	Balıkesir	Burdur	Aksaray	Çankırı	Ağrı
Bursa	Bilecik	Düzce	Amasya	Erzurum	Ardahan
Eskişehir	Bolu	Gaziantep	Artvin	Giresun	Batman
İstanbul	Çanakkale	Karaman	Bartın	Gümüşhane	Bingöl
İzmir	Denizli	Kırıkkale	Çorum	Kahramanmaraş	Bitlis
Kocaeli	Edirne	Kütahya	Elâzığ	Kilis	Diyarbakır
Muğla	Isparta	Mersin	Erzincan	Niğde	Hakkâri
Tekirdağ	Karabük	Samsun	Hatay	Ordu	Iğdır
	Kayseri	Trabzon	Kastamonu	Osmaniye	Kars
	Kırklareli	Rize	Kırşehir	Sinop	Mardin
	Konya	Uşak	Malatya	Tokat	Muş
	Manisa	Zonguldak	Nevşehir	Tunceli	Siirt
	Sakarya		Sivas	Yozgat	Şanlıurfa
	Yalova				Şırnak
					Van

Additional Incentives

-Bungalow Houses They benefit from the province’s regional subsidies if they are linked to the type and class curriculum of rural tourism facilities of the Ministry of Culture and Tourism.

-Daily FacilitiesIn case of construction in Culture and Tourism Protection and Development Zones, it can benefit from investment incentive certificate supports.

With the support provided to daily facilitiesr

VAT exemption

Customs duty exemption

Stamp duty

Property tax

Building construction fee exemption

Allocations for the Use of Immovable Properties for Tourism Purposes

According to Article 8 of the Tourism Encouragement Law, treasury and forest lands are allocated for tourism facility investments. In this regard, transactions are carried out in accordance with the “Regulation on the Allocation of Public Immovables to Tourism Investments” published in the Official Gazette dated 21/07/2006 and numbered 26235, and allocations are made for up to 49 years.

Electricity, Gas and Water Charges

Tn accordance with Article 16 of the Law on Tourism Incentives, “Investments and enterprises with tourism certificates shall pay electricity, gas and water charges at the lowest tariffs applicable to industry and households in that region.” Electricity support is provided to enterprises.

Communication Facilities

The new business registered in this Certificate can benefit from the electric energy support as of the beginning of the month following the date of receipt of this Certificate. Enterprises are entitled to receive the payment as of the beginning of the month following the notification of the approval of the electric energy support to the tourism enterprise certified with the Environmentally Friendly Accommodation Facility Certificate.

Employment of Foreign Personnel and Artisans

Based on Article 18 of the Tourism Encouragement Law, “Foreign expert personnel and artisans may be employed in certified enterprises with the permission granted by the Ministry of Labor and Social Security in consultation with the Ministry and the Ministry of Interior…”, support is provided to enterprises employing foreign personnel and artisans.

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