Turkey VAT / Sales Tax

Detailed vat / sales tax rates and rules for Turkey in 2026.

VAT / Sales TaxTRY

Turkey's VAT (Katma Değer Vergisi - KDV) has three rates: a standard rate of 20%, a reduced rate of 10%, and a super-reduced rate of 1%. The standard rate was increased from 18% to 20% in July 2023. Most goods and services are subject to the 20% rate. Exports are zero-rated. Certain essential items, agricultural products, and services benefit from the reduced rates. Financial and insurance transactions, healthcare, and education are exempt from VAT.

Standard Rate

20%

Registration Threshold

No minimum threshold; all businesses engaged in commercial, industrial, agricultural, or professional activities must register for VAT

Reduced Rates

10% — Basic food items, textile products, tourism services, and certain other goods and services1% — Unprocessed agricultural products, certain newspapers and periodicals, and specific listed items

How Turkey VAT / Sales Tax compares

Turkey’s standard VAT / sales tax rate of 20% is the 27th highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Asia’s regional average of 9.6%.