The Turkish Parliament has enacted Law No. 7194 which introduces a Digital Services Tax (DST). The DST law was published back at the end of 2019 and will enter into force on 1st March 2020. Following the enactment of the law, the Turkish Government introduced the first and second draft of the General Communiqué on the Implementation of the DST. The final version was released and published 20th March 2020.
The digital services tax rate was set at 7.5%. However, the President of Turkey is authorized to reduce the digital services tax rate to 1% (either separately for each service type or collectively) and to increase the rate up to 15%.Companies that generate revenue less than TRY 20 million in Turkey ( €750 million ) worldwide from digital services in the previous accounting period are exempt from the Digital Services Tax .
Source: globalvatcompliance.com
