The man, who was not identified by name, was detained in Istanbul two days ago.
The Islamic State, however, claimed responsibility for the attack, a report said on Tuesday.
The man, who was not identified by name, was detained in Istanbul two days ago and later formally remanded in custody.
He was apparently identified over his involvement in leasing the flat used by the alleged gunman, Abdulkadir Masharipov.
Masharipov was formally remanded in custody over the weekend.
He was captured in Istanbul in January, after a two-week manhunt.
Masharipov’s wife and more than a dozen others had also been arrested.
The attack on the Reina nightclub just hours after midnight sent shockwaves through Turkey.
The report noted that a number of people killed were from Middle Eastern countries.