Turkey’s Revenue Administration proposes a phased reduction of the Digital Services Tax (DST) from 7.5% to 5% in January 2026 and further to 2.5% in January 2027. The DST applies to digital service providers exceeding a global revenue threshold of EUR 750 million or local revenue of TRY 20 million, with strict monthly reporting and no deductions allowed. Exemptions require an independent auditor report and are subject to strict thresholds.
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Hürriyet Daily News · 3 days ago
Turkey’s new 19‑article bill introduces a 0.3% transaction tax on crypto trades and a 20% special consumption tax on diamonds, while explicitly exempting crypto transactions from VAT. The proposal also removes certain tax deductions and adjusts other tax exemptions, marking a significant shift in the country’s fiscal framework.
Alomaliye · 22 days ago
The Court of Tax Appeals (Danıştay) issued decision 2025/19, 2025/21 on 12 Feb 2026 clarifying that real‑estate sales by corporate taxpayers held for at least two full years in their books are exempt from VAT, even when sold at auction. The ruling resolves a dispute between Konya and Istanbul regional courts and extends the exemption to auction sales.
EY · 22 days ago
Turkiye has introduced new certification requirements for nondeductible VAT on certain import transactions effective 31 January 2026. Importers with semi‑annual import values above TRY 2.6 million must submit a Special‑Purpose Sworn‑in Certified Public Accountant Report, while those below must file a notification. The rules also allow a full tax‑certification agreement to waive the separate report if it confirms proper treatment.
SteelRadar · about 1 month ago
Turkey has extended the VAT exemption for inward processing regime (IPR) purchases until 31 December 2030. The decision, published in the Official Gazette on 29 January 2026, adds five years to the exemption that had been in place for about 27 years. Export‑oriented firms can continue to buy domestically sourced raw materials and intermediate goods without paying VAT, easing cash flow and supporting local supply chains.
SteelRadar · about 2 months ago
Turkey’s TBMM Plan and Budget Commission has extended the VAT‑free period for inward processing regime (IPR) purchases from 31 December 2025 to 31 December 2030. The change aims to prevent exporters and manufacturer‑exporters from having to pay VAT upfront on domestic raw materials, semi‑finished and auxiliary goods. The regulation will enter into force after its publication in the Official newspaper.
SteelRadar · about 2 months ago
Turkey’s Parliament extended the VAT‑free period for inward processing regime (IPR) purchases from 31 December 2025 to 31 December 2030. The change aims to prevent exporters and manufacturer‑exporters from having to pay VAT upfront on domestic raw materials, thereby protecting cash flow and competitiveness.