Seven Saudi citizens, three Lebanese and a Kuwaiti citizen were among the 39 killed in the attack.
The mass shooting at an Istanbul nightclub on New Year's Eve was carried out professionally with the involvement of an intelligence organisation, Turkish Deputy Prime Minister Numan Kurtulmus said on Monday.
"It appears the Reina attack is not just a terrorist organisation's act, but there was also an intelligence organisation involved. It was an extremely planned and organised act," Kurtulmus said during an interview with broadcaster A Haber.
Seven Saudi citizens, three Lebanese and a Kuwaiti citizen were among the 39 who were killed in the attack.
ISIL has claimed responsibility for the attack in which 39 people were killed, saying it was revenge for Turkish military involvement in Syria.