The DST is levied at a rate of 7.5% on in-scope revenues generated in Turkey by the provision of certain digital services. It applies only to companies with global, in-scope revenues of at least €750 million and generating revenues of at least 20 million Turkish Lira (approximately $3.3 million) in Turkey from in-scope services.
The DST shares some similarities with the draft EU DST Directive,1 including a dual approach to the thresholds that must be met for a company to be within the scope of DST. There are, however, significant differences, including a broader scope and higher tax rate.
Source EY
