Progress

Current status
in force
01 Mar 2020 in force
05 Dec 2019 adopted
24 Oct 2019 under deliberation

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
legislature
Government Body
parliament
Implementation Level
national

Timeline of events

01 Mar 2020
in force

Implementation of digital service tax law

As of 1 March 2020 the Turkish digital service tax takes effect. Subjected services to the tax are digital advertising, sale of audio, visual or digital content through a digital platform and digital marketplace services. The tax rate is set at 7.5%…

Source
Event type law
Action type implementation
Government branch legislature
Government body parliament
05 Dec 2019
adopted

Adoption of digital service tax law

The Turkish parliament adopted a law introducing a digital service tax. Subjected services to the tax are digital advertising, sale of audio, visual or digital content through a digital platform and digital marketplace services. The tax rate is set …

Source
Event type law
Action type adoption
Government branch legislature
Government body parliament
24 Oct 2019
under deliberation

Introduction of digital service tax law

The Turkish Government introduced a bill that contains a digital service tax to the parliament. Subjected services to the tax are digital advertising, sale of audio, visual or digital content through a digital platform and digital marketplace servic…

Source
Event type law
Action type introduction
Government branch legislature
Government body parliament