Professional tourist guiding in terms of Tax Law

In Turkey, the professional tourist guide activity is performed by natural personslicensed by the Ministry of Culture and Tourism. The professional tourist guide activityis an independent professional activity that must be performed by independentprofessional experts. The payments made to the professional tourist guides areindependent professional earnings and the tax is assessed on the basis of the IncomeTax Law. The incomes of the professional tourist guides from these activities areexempted from tax. Most of the professional tourist guides are working as employeesof a travel agency. There are professional tourist guides registered as taxpayers on realbasis taxation. As a result of the administrative controls it is evident that there are nativeand foreign persons performing tourist guiding without licence.