ARTICLE · 27 APRIL 2022

Digital Services Tax Introduced In Turkey

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Law No: 7194 (the Law) on Digital Services Tax and amendment of some laws and amendment of the Decree No: 375 was published at the Turkish Official Gazette on 07.12.2019.

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New Legislation on Digital Services Tax Implemented in Turkey

Law No: 7194 (the Law) on Digital Services Tax and amendment of some laws and amendment of the Decree No: 375 was published at the Turkish Official Gazette on 07.12.2019. The legislation includes numerous major tax measures including but not limited to tax on digital services, tax on hotel accommodations and property tax. Initially thought to tax all services offered via the internet, the legislation was amended before implementation to tax certain and specific service (not all) to are provided online.

Digital Services Tax Definitions and Applicability

With the publication of this law, Turkey aims to tax the digital services. Digital services tax is determined as an indirect tax and is deductible from income/corporate tax bases.

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