Turkiye: 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 following its publication in the Official Gazette on 25 December 2025. Article 5 of Law No. 7194 had previously set the digital services tax rate at 7.5% and authorised the President to adjust the rate within a statutory range of 1% to 15%. In the exercise of this authority, the Decree re-determined the rate at 5% from 1 January 2026 and provided for a further reduction to 2.5% from 1 January 2027, while designating the Minister of Treasury and Finance as the executing authority.