There are different subcultures according to ethnicity, religions (or sects) and regions in every society. These ethnic or regional cultural differences may lead to differences in the way employees manage their jobs, relationships with customers, organizational culture and organizational behaviour. The main aim of this study is to determine whether the cultural dimensions of Hofstede varies regionally. To this end, an empirical study was conducted on 373 employees working in the tourism industry in the provinces of Sanliurfa and Trabzon that represent different regional cultures, using Hofstede's Values Survey Module (VSM 2013). The values determined in two cities were calculated using the formulas developed by Geert Hofstede and were interpreted comparatively. In addition, the values were compared with Hofstede's national values. In the research, it was concluded that there were significant differences between the cultural values of the employees of Trabzon and Sanliurfa in all dimensions, and these differences are very significant in terms of individualism/collectivism and uncertainty avoidance. It was determined that anliurfa's values are higher than Trabzon in terms of uncertainty avoidance and individualism. Moreover, significant differences were found in the cultural dimensions in Trabzon and Sanliurfa, depending on the gender, age and educational status of the employees.