VAT

VAT Rates in Turkey

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%.

18%

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;

8%

  • 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.

1%

  • 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

 

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