Turkiye: President Decree No. 10767 re-determining digital services tax rate applies reduced rate of 2.5%

On 1 January 2027, Presidential Decree No. 10767 setting the digital services tax rate at 2.5% for revenue earned from the start of the year enters into force. The Decree, published in the Official Gazette on 25 December 2025, followed the adjustment rules in Article 5 of Law No. 7194, which originally fixed the rate at 7.5% and allowed the President to change it between 1% and 15%. Previously, the rate had been reduced to 5% from 1 January 2026. The Minister of Treasury and Finance is responsible for implementing the Decree.