The VAT refund threshold for transactions subject to a reduced rate has been set at 164,000 TL for the year 2026.

Introduction

Circular 2026 – 005

The VAT refund threshold for transactions subject to a reduced rate has been set at 164,000 TL for the year 2026.

With the Communiqué Amending the VAT General Application Communiqué No. 56, published in the Official Gazette dated December 31, 2025, numbered 33124 (5th Reprint), the VAT refund threshold for transactions subject to a reduced rate for the year 2026 164,000 TRY has been determined.

Accordingly, for VAT refund claims arising from transactions subject to the reduced rate, the portion of VAT incurred due to these transactions that cannot be offset through deduction will be applied as 164,000 TL in 2026.

You can access the mentioned notification via the following link.

https://www.resmigazete.gov.tr/eskiler/2025/12/20251231M5-21.pdfSaygılarımızla