With the Presidential Decision (No. 10767) published in the Official Gazette dated 25 December 2025 and numbered 33118, the digital services tax rate set forth in Article 5 of Law No. 7194 on the Digital Services Tax and Amendments to Certain Laws and Decree Law No. 375 has been re-determined.
The Decision was adopted pursuant to the third and fifth paragraphs of Article 5 of the Law and introduces a change in the applicable digital services tax rate.
According to the annex to the Decision:
-As of 1 January 2026, the digital services tax rate shall be applied as 5%.
-As of 1 January 2027, the rate shall be reduced to 2.5%.
The Decision entered into force to apply to revenues generated as of the beginning of the calendar year following its publication.
What Does This Mean?
With this amendment, the digital services tax payable on revenues generated in Türkiye by digital service providers will be gradually reduced.
Accordingly:
-Throughout 2026, a 5% digital services tax will apply to revenues derived from activities such as digital advertising services, provision of digital content, and operation of online platforms.
As of 2027, the applicable rate will decrease to 2.5%.
The regulation results in a reduction of the tax burden particularly for multinational digital platforms and digital service providers operating in Türkiye and aims, in the medium term, to alleviate the fiscal pressure on the digital economy.
