Türkiye's Calling

Key Points

Foreign film producers can receive a VAT refund for all expenses relating to the procurement and import of goods and services incurred during the shooting of a film. Tax residents of Türkiye (i.e., those who pay Turkish income tax, corporate tax, and VAT) are not eligible to apply for this refund.

To be considered for a VAT refund, producers must obtain a filming permit from the Ministry of Culture and Tourism’s General Directorate of Cinema, as laid out in Law 5224 on the Evaluation, Classification, and Support of Cinema Films.