DIGITAL SERVICES TAX RATE CHANGED

As is known, Law No. 7194 introduced a new Digital Services Tax. In brief, the taxpayers of this tax were digital service providers whose revenue from Turkey exceeded TRY 20 million and whose global revenue exceeded EUR 750 million or its equivalent in foreign currency.

7.5% of the revenue earned by such taxpayers from digital services provided online is assessed upon declaration. Whether a digital service provider is a taxpayer for income tax or corporate tax purposes in Turkey has no bearing on its digital services tax liability.

Presidential Decree No. 10767, published in the Official Gazette No. 33118 dated 25.12.2025, reduced the 7.5% rate to 5% from 01.01.2026 and to 2.5% from 01.01.2027.

This Decree entered into force on 25.12.2025 and applies to revenues earned from the beginning of the year.

Respectfully.

https://www.resmigazete.gov.tr/eskiler/2025/12/20251225-21.pdf