Health Tourism Incentives

The visits of individuals to a country other than the country where they live in order to receive preventive, curative, rehabilitative or health-promoting services are called health tourism.

In our country, all kinds of health services received by real persons who are not citizens of the Republic of Turkey or who are citizens of the Republic of Turkey but residing abroad, and the support services to be provided in relation to them are considered within the scope of health tourism.

• People who come to Turkey to benefit from each other's health care services within the scope of agreements between social security institutions are classified as “Patients from Countries with Agreements with Social Security Institutions”.
• People coming to Turkey within the scope of bilateral agreements made by the Ministry of Health with some countries in health-related fields are classified as “Patients from Countries with Bilateral Agreements in the Field of Health”,
• Tourists who have to receive emergency or unplanned health services during their vacation are “Patients Receiving Services within the Scope of Tourist Health”,
• “Medical Tourist” is a person who travels for health purposes to a place other than his/her place of residence,

What are the Services within the Scope of Health Tourism?
Diagnostic, therapeutic and rehabilitative health services and traditional and complementary medicine practices provided by public, university and private health institutions and organizations authorized by the Ministry of Health for international health tourism are within the scope of health tourism.

In this context, services that can be provided in the field of health tourism can be classified under the headings of medical tourism, advanced age and disabled tourism, thermal tourism and SPA Welness. The most preferred health services by patients visiting our country within the scope of health tourism are oral and dental health, visual disorders, aesthetics, hair transplantation, check-up services, weight loss and ENT treatments.

In addition, support services such as accommodation, transportation and transfer provided by authorized intermediary institutions to international health tourists and their accompanying companions and other relatives are also included in the field of health tourism.

Requirements for Health Tourism
Health services provided to those who come to our country from abroad to receive health services and to those who need health services while they are in our country as tourists can only be provided by public, university and private health institutions and organizations and intermediary organizations that have been granted an international health tourism authorization certificate.

Therefore, in order to operate within the scope of international health tourism, the health facility and the intermediary organization must obtain an international health tourism authorization certificate.

Health Tourism Supports
The Ministry of Trade provides support in an amount exceeding 100 million TL to health institutions and health tourism companies operating in the field of international health tourism and receiving/transporting patients for treatment purposes. Among these non-refundable supports;

* All health institutions operating in the fields of medical tourism (hospital, medical center, polyclinic, oral and dental health center, doctor's office), thermal tourism, SPA-Wellness or elderly and disabled care, and * All health tourism companies providing guidance, consultancy, transportation, accommodation and organization services to patients from abroad. You can find information about these supports provided in 13 different areas ranging from advertising and promotion expenses to personnel employment expenses below.”

Advertising/Promotion and Marketing Support
Expenditures for the following advertising and promotional activities abroad are supported on a non-refundable basis.

• TV and radio advertisements
• Printed promotion
• Website and social media design
• Search engine and social media advertising
• Indoor and outdoor promotions
• Promotional film/demo productions
• Other promotional expenditures

Rent Support for Units (Office, Preliminary Diagnostic Center) Opened Abroad

Gross rent and commission expenses related to units such as offices and pre-diagnostic centers opened abroad, and certification expenses related to the opening or operation of the units are supported. This support is provided for up to 25 different units.

*Practice and polyclinics have an annual limit of 1,202,000 ₺

Patient Roadside Assistance

For patients brought for treatment by health institutions and health tourism intermediary organizations that have signed a protocol with the Ministry, support is provided at a rate of 60% per patient with a maximum limit of 24,000 TL

• In order to be eligible for support, the treatment invoice must be higher than the airfare amount and half of the airfare amount must be paid to the patient or shown as a discount on the invoice.

 *Practice and polyclinics have an annual limit of 1,202,000 ₺.

Employment Support

The monthly gross salaries of interpreters, call center personnel, guides, social media specialists and marketing specialists employed by health institutions and health tourism intermediary organizations, and the monthly gross salaries of care staff and social workers employed by health tourism companies operating in the field of care are supported up to 21,600 TL per employee per month.

*Practice and polyclinics have an annual limit of 1,202,000 ₺.

Agency Commission Support

Commission payments made by healthcare organizations to agencies for bringing international patients to Turkey are supported.

*Practice and polyclinics have an annual limit of 480,000 ₺.

International Event Participation Support

Expenses related to overseas events determined by the Ministry of Trade in which companies participate at individual or national level are supported.

 *Support is applied at a rate of 70% for applications for target and priority countries determined by the Ministry of Trade.

 **Support is applied at a rate of 70% for applications for target and priority countries determined by the Ministry of Trade.

 Participation in prestigious events determined by the Ministry of Trade is supported at the same rates as 1.202.000 ₺ per event with a maximum of 3 participations per year.

International Trademark Registration and Protection Support

Expenses related to the registration and protection of domestically registered trademarks abroad are supported on a non-refundable basis.

Foreign Market Entry Document and Certificate Support

In order to ensure compliance with technical legislation on environment, quality and human health and to ensure the opening and operation of a pre-diagnostic center, office; all kinds of certification expenses, including quality, hygiene, environmental certificates, related licenses and permits, and training and consultancy related to documents/certificates that are required for entry into a country's market or that provide advantages in entering the market, are supported on a non-refundable basis.

*Support can be increased by up to 10 points in terms of market entry documents for mitigation of climate change, adaptation to climate change and prevention and control of pollution.

Promotion and Training Support for Abroad

Companies are invited from abroad by academics, experts, members of the press, experts, representatives of sectoral institutions or organizations to promote their facilities and services exclusively in Turkey.

*A maximum of 5 events are supported in a calendar year.

Domestic Event Participation Support

Expenses related to individual participation of companies in domestic events determined by the Ministry of Trade are supported.

*A maximum of 5 events are supported in a calendar year.

Complications and Travel Health Insurance Support

Complication and travel health insurance expenses of companies for patients coming to Turkey for treatment from insurance companies based in Turkey are supported without reimbursement.

Foreign Language and Health Tourism Training Support

The foreign language and health tourism training expenses of the personnel employed by companies, which are deemed appropriate by the Ministry of Trade, are supported.

* The support amount is 240.000 ₺ per year for medical practices and polyclinics.

Product Placement Support

Product placement expenses of companies in feature films, documentaries, TV series, animated films and programs and digital games screened abroad are supported on a non-refundable basis.

What is an International Health Tourism Authorization Certificate?

International Health Tourism Authorization Certificate is a document that health facilities and intermediary organizations must have in order to engage in international health tourism and tourist health activities.

The international health tourism authorization certificate for health facilities and intermediary organizations is issued by the Ministry of Health, Department of Health Tourism.

How to Obtain an International Health Tourism Authorization Certificate?

In order to obtain the international health tourism authorization certificate, health facilities must apply to the relevant provincial and district health directorate by following the processes determined by the Regulation on International Health Tourism and the Health of Tourists.

Intermediary organizations that will carry out the activities of providing accommodation, transportation and transfer services to international health tourists and their accompanying companions and other relatives must apply directly to the Provincial Directorate of Health.

What are the Competency Criteria for Health Facilities?

Health institutions must meet the following criteria in order to obtain the international health tourism authorization certificate.

• Establishment of an international health tourism unit.
• At least two people, including the physician in charge, working in the international health tourism unit, one of whom speaks a sufficient level of foreign language, including English.
• The physician must have practiced in Turkey for at least five years, two of which must have been in public or private health institutions.
• The patient registration system of the health facility is integrated into the e-pulse system.
• The health tourist has an infrastructure where he/she can deposit his/her payments as a deposit before reaching the health facility.
• The health facility has a website in at least two foreign languages where foreign patients can get information and communicate, including the physician's resume and contact information of the health facility.
• The health facility has received a minimum score of 85 points from the last health quality standards assessment conducted before the application date/audit. (It should be written for which organizations it is valid.

Health Tourism Tax Advantages; Corporate and Income Tax and VAT Exemptions

In our country, the provision of health services to foreign patients is carried out through Public Hospitals, Private Hospitals, Oral and Dental Health Polyclinics, Centers and Hospitals and Private Practice Offices, and it is seen that some discounts and exemptions are provided in both the Corporate Tax Law and the Income Tax Law for these institutions.

Article (89-13) of the Income Tax Law and Article (10/1-ğ) of the Corporate Tax Law stipulate that 50% of the earnings obtained exclusively from these activities of enterprises operating in the field of health and providing services to non-residents in Turkey, subject to the permission and supervision of the relevant ministry, can be deducted from income/earnings in determining the tax base.

There is a provision and organizations wishing to benefit from this deduction are required to fulfill certain conditions. In addition, Value Added Tax (VAT) is another important exception granted to health institutions. Here; With the amendment made to the Value Added Tax (VAT) Law, effective from June 1, 2018, VAT Law (Art. 13/1-l) by real or legal persons permitted by the Ministry of Health,

Türkiye’de yerleşmiş olmayan yabancı uyruklu gerçek kişilere, münhasıran sağlık kurum ve kuruluşlarının bünyesinde verilen koruyucu hekimlik, teşhis, tedavi ve rehabilitasyon hizmetleri katma değer vergisinden müstesnadır. Hükmü bulunmakta olup KDV istisansından saç ekimi ve Estetik uygulamaları istisna dışında bırakılmıştır.

What are the Competency Criteria for Intermediary Institutions?

• To have a Group A Travel Agency Business Certificate issued by TÜRSAB.
• To have signed a protocol with at least 3 health facilities with International Health Tourism Authorization Certificate.
• To have the infrastructure to provide service in at least two languages, one of which is English, in order to answer incoming calls.
• To employ at least 2 more personnel who speak a foreign language, one of whom must be English, in addition to the call staff.
• To have a website in at least three languages, Turkish and English being compulsory, where health tourists can get information about accommodation, transportation, communication and contracted health facilities.

What is the timeframe for incentive applications?

In order to benefit from the supports, an application for support must be made within 1 (one) year at the latest after the payment for the transaction subject to support is made.

What is the duration of the support?
Advertising/Promotion and Marketing Support,
Rent Support for Units Established Abroad
Patient Roadside Assistance
Employment Support and Agency Commission Support are provided for a period of 5 years.
In these supports, the start date of the support is based on the first month of the support application.
There is no time limit for other types of support.

What does TURKREFUND Consultancy do?
As TÜRKREFUND Consultancy, we provide consultancy services to health institutions (medical practices, medical centers, polyclinics, hospitals, etc.) and intermediary organizations (agencies affiliated to TÜRSAB) in the process of obtaining international health tourism authorization certificates and benefiting from the health tourism supports provided by the Ministry of Trade, enabling them to recover a significant portion of their expenses.  With the end-to-end consultancy service we provide, we save you from the tiring and tiresome aspect of the legislation and carry out your process professionally on your behalf. 

We would be pleased to add value to you with our experienced team who believe that our most important value is our customers, are honest and do their job in the best way.

We are grateful to all our organizations that believe in us and prefer us.