DIGITAL SERVICE TAX Services offered in Turkey by digital service providers (advertising services, selling, listening, watching, playing, recording a digital content, providing and operating an environment where users can interact with each other, and intermediary services provided in the digital environment for these services) are subject to this tax. constitutes the subject. The taxpayers are those who provide the digital service. Parties to taxable transactions may be held liable for the payment of tax for the purpose of securing tax receivables. Those with a revenue of less than 20 million TL from Turkey or less than 750 million € or equivalent foreign currency equivalent of TL from the world are exempt from this tax. The tax base is the revenue generated by digital services. The tax rate is % 7.5. The tax is found by applying to the base, no deduction is made from the calculated tax. The taxation period is one-month periods in the calendar year. The tax is levied upon the declaration. The tax is levied by the tax office to which it is affiliated in terms of VAT. (To be determined by the Ministry of Treasury and Finance by non-affiliates.)
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