Three Lebanese citizens were among those killed in a New Year attack on a nightclub in Istanbul that left at least 39 people dead, Lebanon's foreign ministry said.

Four other Lebanese were wounded in the attack, it said, when a gunman opened fire on revellers at a packed nightclub on the shores of Istanbul's Bosphorus waterway.

The ministry named those killed as Elias Wardini, Haykal Mousallem and Rita Shami.

Nationals of Turkey, Saudi Arabia, Morocco, Libya, Israel, a Turkish-Belgian dual citizen and a Franco-Tunisian woman were among those killed, officials said.