Turkiye: Bill amending Law No. 7194 on Digital Service Tax and amending Certain Laws and Decree Law No. 375 was introduced in Grand National Assembly

On 20 October 2025, the Bill amending Law No. 7194 on Digital Service Tax and amending Certain Laws and Decree Law No. 375 was introduced in the Grand National Assembly of Türkiye. The Bill proposes amendments to Article 1(1)(b) to clarify the scope of taxable digital media services, covering the sale, access, streaming, playback, storage, and use of sound, visual, and digital content, including software, applications, music, video, games, and in-game applications delivered through digital platforms. The Bill would also amend Article 5 to apply differentiated Digital Service Tax (DST) rates: 12.5% for foreign-origin digital media platforms and 7.5% for domestic platforms, calculated on taxable revenues excluding Value Added Tax, provided that the revenue thresholds specified in Article 4 are met, namely TRY 20 million for revenues generated in Turkey or EUR 750 million globally (or the foreign currency equivalent). The Bill stipulates that its provisions will enter into force on the date of publication and that the implementation and enforcement of the law will be carried out by the Presidency.