Applicable VAT Rates in Turkey
Delivery of goods and services in Turkey is subject to VAT at the standard rate of 18%.
On the other hand, certain type of goods and services are subject to reduced VAT rates which are determined as 8% and 1%.
In the legislation, deliveries of goods and supply of services that fall under each reduced rate category is determined and could be updated by a Council of Ministers Decree. All other goods and services that are not defined as reduced rate fall under the general rate of 18%.
You may find below some examples to reduced VAT rates;
- Most of the food products.
- Raw leather, cotton,
- Cotton, linen, synthetic etc. raw products (i.e. fibre) and clothes and accessories made of these
- Products made of leather and imitation leather
- Shoes, slippers, boots,
- Bags, Luggages
- Carpets and fabric floorings
- Cash Register Devices
- Books and similar publishings (including e-Books)
- School materials (notebook, ruler, compass etc.)
- Cinema, theater etc. enerance fees
- Hospitality services
- Some other specially determined products and services.
- Some raw nuts and appetizers such as nuts, almonds, dried fruits etc.
- Some agricultural products such as grain and pulse types
- Wheat bread
- Wholesalers delivery of furit and vegatable products
- Newspaper and magazines,
- Certain type of apartments
- Funeral services
- Deliveries for financial leasing purpose of certain machinery products
- Religion Books