Turkiye: 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 tax rate. Article 5 of Law No. 7194 had previously set the tax rate at 7.5% and authorised the President to adjust the rate within a statutory range of a minimum of 1% and a maximum of 15%. Acting within this delegated authority, the Decree set the rate at 5% from 1 January 2026 and 2.5% from 1 January 2027, provided that the Decree would enter into force on the date of publication, apply to revenue obtained from the beginning of the year following publication, and designated the Minister of Treasury and Finance as responsible for execution.