Türkiye VAT rate
Katma Değer Vergisi (KDV) genel oranı — the standard VAT rate on supplies of goods and services. Set under Article 28 of Katma Değer Vergisi Kanunu No. 3065 by Presidential decree; the operative instrument is Karar 2007/13033 (Mal ve Hizmetlere Uygulanacak Katma Değer Vergisi Oranlarının Tespitine İlişkin Karar) as amended.
| Current value | 20 percent |
|---|---|
| In force from | 2023-07-10 |
| Official source | Karar 2007/13033, Madde 1(1)(a), consolidated 'Güncel KDV Oranları' text published by the Gelir İdaresi Başkanlığı (GİB): rate for taxable transactions other than those in the annexed lists = %20, '(7346 sayılı Cumhurbaşkanı Kararı ile değişen ibare. Yürürlük: 10/07/2023)'; amending decree Cumhurbaşkanı Kararı No. 7346, Resmî Gazete 7 July 2023, sayı 32241 |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Brief CONFIRMED: 20% standard, raised from 18% by Cumhurbaşkanı Kararı 7346 with an explicit yürürlük (entry-into-force) date of 10 July 2023 — note the decree was published in the Resmî Gazete on 7 July 2023 (sayı 32241) but bites from 10 July, so effective_from is 2023-07-10, not the publication date. Unchanged through 2026; no amending decree since. REDUCED RATES (notes only, not served): 10% for the goods and services in annexed list (II) — this was 8% and was raised to 10% by the same decree 7346, also from 10 July 2023 — covering e.g. basic foodstuffs outside list (I), textiles/clothing, most medicines and medical devices, books and periodicals, accommodation, cinema/theatre/concert admissions, restaurant and catering services; and 1% for annexed list (I) — e.g. specified unprocessed/basic agricultural foodstuffs, newspapers and magazines, second-hand passenger cars, funeral services, and certain housing deliveries. Special rules: financial-leasing supplies take the rate of the underlying asset (Madde 1(2)); list (I) foodstuffs that are subject to Special Consumption Tax (ÖTV) fall to the 10% rate instead (Madde 1(3)). ACCESS NOTE: the Resmî Gazete PDF of decree 7346 (https://www.resmigazete.gov.tr/eskiler/2023/07/20230707-11.pdf) is an IMAGE-ONLY scan — only the header and signature block extract as text — so the machine-readable citation is GİB's consolidated 'Güncel KDV Oranları' PDF, which reproduces Madde 1 with the amending-decree annotations inline. Statute itself: KDV Kanunu No. 3065 at https://www.gib.gov.tr/mevzuat/kanun/436
Get it programmatically
curl https://asiaref.dev/v1/tr/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/tr/vat/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/tr/vatOther Türkiye series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates