The tourism sector is directly and enormously influenced by COVID-19. The main aim of this study is to investigate the effect of COVID-19 on health tourism income and tourism income. The tourism income and health tourism income of Turkey are used for the 2002Q1-2020Q4 period for time series analysis. For both variables, the structural break is detected for the 2020Q1 period. The main conclusion of this study is that actual tourism income is 60% less than the forecast value while health tourism income is 39% less. One way causality from health tourism income to tourism income is found which indicates forward linkages of health tourism.