Progress

Current status
in force
01 Jan 2027 in force
01 Jan 2026 in force
25 Dec 2025 in grace period
24 Dec 2025 adopted

Scope

Implementers
Turkiye
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
online advertising provider
platform intermediary: user-generated content
streaming service provider
other service provider
Government Branch
executive
Government Body
central government
Implementation Level
national

Timeline of events

01 Jan 2027
in force

President Decree No. 10767 re-determining digital services tax rate applies reduced rate of 2.5%

On 1 January 2027, Presidential Decree No. 10767 setting the digital services tax rate at 2.5% for revenue earned from the start of the year enters into force. The Decree, published in the Official Gazette on 25 December 2025, followed the adjustmen…

Source
Event type order
Action type implementation
Government branch executive
Government body central government
01 Jan 2026
in force

President Decree No. 10767 re-determining digital services tax rate becomes applicable at 5%

On 1 January 2026, Presidential Decree No. 10767, issued pursuant to Article 5 of Law No. 7194 on Digital Services Tax and Amendments to Certain Laws and Decree Law No. 375, became applicable to revenue obtained from the beginning of the year follow…

Source
Event type order
Action type implementation
Government branch executive
Government body central government
25 Dec 2025
in grace period

President Decree No. 10767 re-determining digital services tax rate entered into force with grace period

On 25 December 2025, Presidential Decree No. 10767 was published in Official Gazette No. 33118, thereby entering into force with transitional periods. The Decree was adopted under the authority conferred by the third and fifth paragraphs of Article …

Source
Event type order
Action type in force with grace period
Government branch executive
Government body central government
24 Dec 2025
adopted

President signed Decree No. 10767 re-determining digital services tax rate

On 24 December 2025, the President adopted Decree No. 10767 pursuant to the third and fifth paragraphs of Article 5 of Law No. 7194 on Digital Services Tax and Amendments to Certain Laws and Decree Law No. 375, re-determining the digital services ta…

Source
Event type order
Action type adoption
Government branch executive
Government body central government