Turkey published Law No. 7194 in its Official Gazette. By means of this law, Digital Services Tax, Tax on high-valuable property, and Accommodation Tax have been established. In addition, some amendments and additions have been made in certain articles of Real Estate Tax Law No 1319, Expense Tax Law No 6802, Income Tax Law No 193 and Tax Procedure Law No 213.
The Digital Services Tax is a new tax liability in Turkey. It applies to revenues obtained from the following digital services:
Furthermore, intermediation services that are delivered by digital service providers through digital media regarding the above services are also subject to the Digital Services Tax.
The new tax will be imposed at the rate of 7.5% of the revenue derived from certain activities in the digital environment. It will only apply to corporates having a global revenue of more than EUR 750 million and local revenue of more than TRY 20 million. The Digital Services Tax will enter into force in the beginning of March 2020.