The Islamic State jihadist group has taken credit for the gun attack at a popular nightclub in Istanbul which killed 39 people on New Year's Eve, mostly foreigners, and injured 70.

Istanbul's governor Vasip Sahin confirmed that one police officer has been among the dead and called it a terror attack.

As per media reports, the first explosion took place on a hill adjacent to and overlooking the Vodafone Arena – known colloquially as Besiktas Stadium around 10.30pm local time.