Turkey — Value-added tax (VAT)
|General VAT Rate||Other Rates||Local Currency|
|18%||8%, 1%||Lira (TRY)|
Turkey's general VAT rate is 18%, with other rates including 8% and 1% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Revenue Administration (http://www.gib.gov.tr) in Ankara.
Visitors to Turkey can qualify for a VAT refund on all purchases made for export - learn more about Turkey VAT refunds here.
Turkey has the following special reduced VAT rates:
8% reduced VAT rate on: basic foodstuffs; books
1% reduced VAT rate on: basic foodstuffs.
Turkey is a member of the European Customs Union trading bloc, which may affect international VAT collection and regulations.
Turkey's consumption tax is called the Value-added tax (VAT), locally known as Katma deger vergisi (KDV), which was introduced in November 1984.
The system of Pan-Euro-Mediterranean Cumulation
Turkey VAT rates for 2018
- 1% and 8%
- Full exemption and partial exemption
Turkey VAT number format
Businesses in Turkey that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Revenue Administration, and will follow a certain format. The VAT number format is 1234567890.
Turkey VAT return periods
Businesses in Turkey that are required to collect tax from consumers must file regular tax returns with the Revenue Administration in Ankara. Turkey's VAT return periods are:
Turkey Value-added tax (VAT) Thresholds
These are the revenue thresholds at which businesses in Turkey are required to start collecting and remitting tax.
Recovery of VAT by non-established businesses
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. In Turkey, taxation of a non-established business is: Limited
Turkey VAT Refunds
Turkey has a VAT refund program that allows tourists and others to receive a refund of any Turkey VAT paid on goods purchased in Turkey that are being exported from the country.
The minimum purchase amount needed to claim a VAT refund is €108.00 Euros (which would yield a VAT refund of about €19.44). SalesTaxHandbook has detailed information about Turkey's VAT refund program:Learn More About Turkey VAT Refunds
Turkey Tax Sources & Citations
- EN: Turkey Value Added Tax
- RU: НДС Турция
- CN: 土耳其 增值税
- Turkey Revenue Administration (http://www.gib.gov.tr)
- Ernst & Young global VAT tax study, Turkey (updated 2018)
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