This study aims to determine tomato production costs in Iğdır province. In the study, the data obtainedby simple random sampling method from 105 tomato producing establishments in Iğdır and its districts were used."Single Product Budget Analysis Method" was used in the calculation of tomato cost. At the end of the study, it wasdetermined that the farms produced tomatoes on an average of 6.07 da and 5 454.76 kg of product per hectare. Theproduct price was 0.29 $ $kg^{-1}$ , the unit cost was 0.15 $ $da^{-1}$ and the regional tomato producer made a net profit of 0.14$ per kg. Total production cost per decare was 830.90 $, Gross Production Value (GSÜD) was calculated as 1608.36$, Gross Profit was calculated as 844.70 $ and Net Profit was calculated as 777.71 $. Variable costs constituted 91.94%of the production costs while 8.06% were fixed costs. The harvest costs had the highest share in the variable costs(%45.18) while the highest share in the fixed costs were those of the field rent (%65.78). The tomato producer, whoreceived fuel and fertilizer support of 3.64 $ per decare, completed the production activities profitably as a result ofthe sale of tomatoes at a value price in 2016. Taking measures to ensure that the product market value is realized at asufficient level, such as product processing plant or establishing a cooperative, is important in terms of continuing theproduction activity of the producer.