TR Value-added tax (VAT) Rates 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 2017

Standard
18%
Reduced
1% and 8%
Other
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:

Monthly


Turkey Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Turkey are required to start collecting and remitting tax.

Registration
None

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

TR Value-added tax (VAT) Rates Turkey Tax Sources & Citations

  • EN: Turkey Value Added Tax
  • RU: НДС Турция
  • CN: 土耳其 增值税
Note: This page is intended to be a simple overview of Turkey's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Turkey tax information on this page is incorrect or out of date.
Citations:
  1. Turkey Revenue Administration (http://www.gib.gov.tr)
  2. Ernst & Young global VAT tax study, Turkey (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/tr-turkey