As one of the most important economic sectors in Turkey and the world today, the temporal and spatial changes occurring in the tourism sector necessitates a more strategic investigation. Innovations and regulations in the tourism sector will not only provide satisfaction to the individual, but also help us find effective solutions to the problems that may arise in this area. GIS is one of the most effective means of assessing how and where tourism demand is concentrated or whether the temporal change taking place in these places is the result of effective use of technology and information systems to be implemented in tourism. Observation and interpretation of the changes taking place in the spatial areas using GIS will also contribute to tourism policy and tourism planning applications. In this study, the spatial distribution of tourism accommodation facilities according to provinces in Turkey was analyzed. The data was obtained from the Ministry of Culture and Tourism, as well as TURKSTAT. GIS was used to map the spatial and temporal distribution of the number of tourism accommodations by province. The spatial analysis methods revealed a spatial clustering and temporal changes in the distribution of the number of tourism accommodation.