Circular 2025 \u2013 070<\/p>\n\n\n\n
Digital Services Tax Rate Changed<\/p>\n\n\n\n
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.<\/p>\n\n\n\n
As a reminder, a new tax called \u2018digital services tax\u201c 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 \u201dweb\u201c 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.<\/p>\n\n\n\n
1 Mart 2020 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren Kanun uyar\u0131nca, Kanun\u2019da say\u0131lan hizmetlere ili\u015fkin T\u00fcrkiye\u2019de elde dilen has\u0131lat\u0131 20 milyon TL\u2019den veya d\u00fcnya genelinde elde edilen has\u0131lat\u0131 750 milyon eurodan veya muadili yabanc\u0131 para kar\u015f\u0131l\u0131\u011f\u0131 TL\u2019den fazla olanlar dijital hizmet vergisinin m\u00fckellefi olmu\u015flard\u0131r. Vergilendirme d\u00f6nemi, takvim y\u0131l\u0131n\u0131n birer ayl\u0131k d\u00f6nemleri olan dijital hizmet vergisi oran\u0131 verginin konusuna giren hizmetler nedeniyle elde edilen has\u0131lat\u0131n %7,5 olarak uygulanmaktad\u0131r.<\/p>\n\n\n\n
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.<\/p>\n\n\n\n
You can access the decision in question via the following link.<\/p>\n\n\n\n