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Background: Spiritual care is an integral part of palliative care. A nurse's perception of spiritual care is an effective factor for giving spiritual care. Aim: To determine the perception of spiritual care and the variables that might affect the perception of spiritual care among palliative care nurses. Methods: This cross-sectional study included 51 nurses working in the palliative care units. Perceptions of spiritual care was measured with the Spiritual Support Perception Scale. Findings: The mean score of the perception of the spiritual care of the nurses was found to be 64.22±9.25. A negative correlation was found between the nurses' mean score of the perception of spiritual care and the number of patients to whom those nurses provided daily care. Conclusion: This study has found that palliative care nurses had a high level of perception of spiritual care. Based on the study results, it was determined that the number of patients receiving daily care was a predictor for the perception of spiritual care.