Description

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%…

Scope

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
Implementation Level
national
Government Branch
legislature
Government Body
parliament

Complete timeline of this policy change

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2019-10-24
under deliberation

The Turkish Government introduced a bill that contains a digital service tax to the parliament. Sub…

2019-12-05
adopted

The Turkish parliament adopted a law introducing a digital service tax. Subjected services to the t…

2020-03-01
in force

As of 1 March 2020 the Turkish digital service tax takes effect. Subjected services to the tax are …