ARTICLE · 03 JANUARY 2020

Turkey Introduces A New %7.5 Tax On Digital Services

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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 has been published at the Turkish Official Gazette on 07.12.2019.

TurkeyTax

Emir Aksoy LL.M., LL.M. IP

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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 has been published at the Turkish Official Gazette on 07.12.2019.

The bill includes numerous major tax measures including but not limited to tax on digital services, tax on hotel accommodations and property tax. The details are listed below:

Digital Services Tax:

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.

According to Article 52 of the Law, digital services tax duty will start to be applied from the beginning of the third month following the enactment of the law.

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