ANNOUNCEMENT ON THE REVENUE ADMINISTRATION PRESIDENCY’S INFORMATIVE LETTER ON THE TAX OBLIGATIONS OF TOUR GUIDES

Dear Members,

The Revenue Administration of the Ministry of Treasury and Finance has issued an official letter dated May 7, 2026, providing information regarding the tax obligations of tourist guides.

The official letter includes the following explanations:

“Tourist guides who continuously engage in tourist guiding activities but have not established tax liability for self-employment income in their names are identified during sectoral audits conducted by the Directorate, and the necessary tax procedures for establishing such liability are being finalized.
In this context, it is required that self-employment income derived from guiding activities, as well as any income or earnings from other sources, be declared based on actual amounts, that no unregistered activities be conducted, that travel agencies not employ unlicensed personnel, that guides comply with the necessary documentation requirements for the services they provide; that travel agencies not procure services from unlicensed providers; and that payments be made via bank transfers.”

Accordingly, strict compliance with the aforementioned legal obligations is of the utmost importance.

We respectfully submit this information for your consideration.

Association of Turkish Travel Agencies
TÜRSAB