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Turkey - Digital Services Tax

Are there rules for taxing digital services

Yes - in force.

Applicable date


Nature of tax

Digital Services Tax.

Tax rate

The DST rate is 7.5%. The President has the authority to reduce the rate to 1% or double the rate (namely, 15%) in accordance with the service types.

Affected business models/in-scope activities

Social networks; Search engines; Intermediaries (online selling platforms); Digital Services; File sharing; Online content; Online retailers.

Revenue stream in scope

Provision of digital services; Provision of third party content; Online sales of third party foods; Online advertising; Sales of user data; Online sales of own goods; Provision of own content; radio / television broadcasting service; Provision of telecom service.

In scope of tax treaties?


Thresholds / de-minimis

Taxpayers who generate revenue less than EUR 750 million worldwide OR TRY 20 million in Turkey are exempt from DST.

If both of the above-mentioned limits are exceeded within the relevant accounting period, the exemption ceases and the DST liability starts from the fourth taxation period following the taxation period in which the limits are exceeded. In determining whether these limits are exceeded, the cumulative revenue obtained in quarterly periods of the accounting period is taken into consideration.

The tax exemption resumes in the following accounting period when any taxpayer revenues falls below any of two limits for consecutive 2 fiscal periods.

Deduction or credit for recipient (DST only)

No deduction is allowed from the tax amount, but DST can be taken into consideration as an expense by the taxpayers of DST.


Revenues derived from the provision of the following services are exempt from DST :
-Services subject to the Treasury Share payment,
-Services that are subject to the Special Communication Tax,
-Services within the scope of the Banking Law,
-Sales of products developed in R&D Centers through R&D activities and services provided exclusively through these products, 
-Payment services within the scope of the Payment and Securities Settlement Systems Law.

Revenue or profits based tax


Revenue in scope

• Any and all kinds of advertising services provided through digital media,

• Sale of audio, visual or digital content through digital media; and services provided through digital media aimed at listening, watching, playing or recording these contents via electronic devices or the use of those contents via such devices through digital media,

• Services of the provision and operation of digital media enabling users to interact with each other (including services aimed at the sale or facilitation of sale of goods or services between users),

• Intermediation services provided by digital service providers  through digital media regarding the above services are subject to DST.

Who do these rules apply to

Taxpayers of DST are the providers of such digital services.

Taxpayers’ state of being full liability taxpayer, or limited liability taxpayer, as per Turkish Personal Income Tax Law and Turkish Corporate Income Tax Law does not affect the tax liability status for digital services. Regarding limited liability status, it does not affect the tax liability whether they are dealing with the concerned activities through a place of business or permanent representatives in Turkey or not. 

Accordingly, both limited and full liability taxpayers in Turkey and/or persons who are not limited or full taxpayers will be considered as digital service taxpayer.

Reporting / Compliance obligations

a. The taxation periods for the DST one-month periods of the calendar year. The Ministry of Treasury and Finance is authorized to determine a quarterly taxation period instead of one-month taxation period according to service types and taxpayers; operating volume.

b. The DST will be declared with the tax return and paid in the related declaration deadline by taxpayers who are the digital service providers. The DST will not be indicated separately on the invoices issued by such digital service providers or on documents replacing invoices.

c. In cases where the taxpayer does not have any domicile, workplace, legal/registered or business centers in Turkey, and in other cases determined as necessary by the Ministry of Treasury and Finance, the DST will be declared by the tax responsible who are obliged to withhold the tax.

OECD membership


As at


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