Circular 2025 – 070
Digital Services Tax Rate Changed
With Presidential Decree No. 10767, published in the Official Gazette dated 25/12/2025 and numbered 33118, the digital services tax rate has been set as %5 as of January 1, 2026, and %2.5 as of January 1, 2027.
As a reminder, a new tax called ‘digital services tax“ was introduced to ensure that taxes are collected on revenue generated from all kinds of advertising services provided in the digital environment, content sales (games, music, videos, in-app purchases, etc.), paid services on social media sites, and intermediary services offered on ”web“ sites that mediate the sale of goods and services, through articles 1 to 7 of Law No. 7194, published in the Official Gazette dated December 7, 2019, and numbered 30971.
1 Mart 2020 tarihinde yürürlüğe giren Kanun uyarınca, Kanun’da sayılan hizmetlere ilişkin Türkiye’de elde dilen hasılatı 20 milyon TL’den veya dünya genelinde elde edilen hasılatı 750 milyon eurodan veya muadili yabancı para karşılığı TL’den fazla olanlar dijital hizmet vergisinin mükellefi olmuşlardır. Vergilendirme dönemi, takvim yılının birer aylık dönemleri olan dijital hizmet vergisi oranı verginin konusuna giren hizmetler nedeniyle elde edilen hasılatın %7,5 olarak uygulanmaktadır.
According to the regulation, the digital services tax rate will be applied as %5 from January 1, 2026, and %2.5 from January 1, 2027.
You can access the decision in question via the following link.
https://www.resmigazete.gov.tr/eskiler/2025/12/20251225-21.pdf
Sincerely
Türkçe 
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