Tourism Investments and Regional Incentive Guide

Tourism sector investments, particularly hotels and accommodation facilities, are supported by the Ministry of Industry and Technology at varying rates depending on the development level of the region where the investment is made.

🗺️ 6-Region Model

Turkey is divided into 6 different regions within the scope of incentive legislation. As the city where the investment is made progresses from the 1st region to the 6th region; tax reduction rates increase, while minimum investment amount requirements become easier.

Tax Exemptions

  • ✅ Corporate Tax Deduction: Deduction at varying rates in regional investments.
  • ✅ VAT Exemption: Machinery and equipment purchases within the scope of investment.
  • ✅ Customs Duty: Full exemption for equipment to be imported.
  • ✅ Stamp Duty: Exemption for special documents for incentivized investments.

Construction & Real Estate

  • 🏙️ Property Tax Exemption: Exemption for buildings during the investment period.
  • 🏗️ Building Construction Fee Exemption: Advantage in municipal fees.
  • 📊 Fixed Investment Support: Minimum investment incentives that vary according to the region.
ℹ️
Procedure Note: To benefit from tourism incentives, it is mandatory that the region where the investment is made meets the minimum fixed investment amount requirement and that an Investment Incentive Certificate (YTB) is obtained.

* Tourism investments require different financial structures in line with capacity, star rating, and regional priorities. You can consult our expert consultancy unit so that your facility can benefit from the most advantageous region and incentive model.