Turkiye: President Decree No. 10767 re-determining digital services tax rate applies reduced rate of 2.5%
Description
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 adjustmen…
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
executive
Government Body
central government
Complete timeline of this policy change
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2025-12-24
adopted
2025-12-25
in grace period
2026-01-01
in force