This paper aims to explain the rational reasons for the Turkish Government under President Erdogan in restoring bilateral relations with Israel in 2016. The decision to restore relations is certainly through a process of profit and loss calculation for Turkey, especially in the military, political and economic fields. Turkey's relationship with Israel cannot be separated from the issue of Palestine and also close economic and military cooperation. This paper will explain the rational considerations of the Turkish Government under Erdogan as a Rational Actor in restoring bilateral relations with Israel.