Current partial-withholding rates

Transaction / Rate / Communiqué section

Why buyer scope matters

Not every rate applies to every buyer. Some transactions cover VAT taxpayers and designated buyers; some cover designated buyers only. Other services use a narrower designated-buyer list.

2026 threshold and equality rule

The 2026 invoice threshold is TRY 12,000 including VAT. There is no withholding at or below the threshold; once exceeded, withholding applies to the full transaction.

The tool covers standard partial-withholding services. PPP health-facility tables, subcontractor chains, mandatory/optional full withholding and special goods deliveries require document-specific review.

Why can I not select a withholding rate?

The rate is not discretionary; it is determined by the transaction and buyer scope in the Communiqué.

Can an ordinary company ever withhold VAT?

Yes. VAT-taxpayer buyers withhold for specific transactions such as labor supply, cleaning, transport and commercial advertising.

Is 10/10 generally applied to scrap and metals?

No. These deliveries have specific partial-withholding, exemption and seller-status conditions and need separate review.

Turkish VAT Withholding Calculator

Calculate partial Turkish VAT withholding from the transaction, buyer status and date under the current scope rules.

Short answer

This tool calculates partial VAT withholding on service transactions based on transaction type, buyer status and threshold rules under Turkish law.

Calculated VAT = Tax base × VAT rate
Withheld VAT = Calculated VAT × withholding rate
Amount payable to the seller = Tax base + calculated VAT − withheld VAT

Example: With a 100,000 TL tax base, 20% VAT and 9/10 withholding: calculated VAT is 20,000 TL, withheld VAT is 18,000 TL, and the total payable to the seller is 102,000 TL.

Full withholding and special goods deliveries outside the partial-withholding scope are not covered by this tool; apply the relevant Communiqué rules separately.

Partial-withholding details

The statutory rate is selected automatically after checking transaction, buyer, threshold and special conditions.

This tool covers partial withholding only. Mandatory or optional full withholding and special goods deliveries require separate review.

Transaction date

Transaction amount (TRY)

Enter a VAT-exclusive or VAT-inclusive amount according to the selected method.

Calculation method

From VAT-exclusive amountFrom VAT-inclusive amount

VAT rate

Transaction type

Buyer status

Related transactions total including VAT (TRY)

If one transaction is split or related documents exist, enter their total for the threshold check.

The transaction is VAT-exemptA foreign buyer alone does not create an exemption. Select only after confirming all exemption conditions.

Frequently Asked Questions

Transaction	Rate	Communiqué section
Construction works and jointly supplied engineering/architecture services	4/10	I/C-2.1.3.2.1
Survey, planning, consultancy, audit and similar services	9/10	I/C-2.1.3.2.2
Repair and maintenance of machinery, equipment, fixed assets and vehicles	7/10	I/C-2.1.3.2.3
Catering and organization services	5/10	I/C-2.1.3.2.4
Labor supply services	9/10	I/C-2.1.3.2.5
Building inspection services	9/10	I/C-2.1.3.2.6
Contract textile/clothing, bag-shoe sewing and brokerage services	7/10	I/C-2.1.3.2.7
Customer finding/transport services for tourist shops	9/10	I/C-2.1.3.2.8
Professional sports club broadcasting, advertising and naming-right transactions	9/10	I/C-2.1.3.2.9
Cleaning, environmental and garden maintenance services	9/10	I/C-2.1.3.2.10
Road freight transport services	2/10	I/C-2.1.3.2.11
Shuttle transport services	5/10	I/C-2.1.3.2.11
Printing and publishing services	7/10	I/C-2.1.3.2.12
Other services not specifically listed in the Communiqué	5/10	I/C-2.1.3.2.13
Commercial advertising services	3/10	I/C-2.1.3.2.15

Official sources

Verify rates, scope, thresholds and partial-withholding rules against the Revenue Administration (GİB) sources below. These sources concern Turkish VAT law.

Revenue Administration of Türkiye (GİB)
VAT General Application Communiqué
Supports scope, buyer categories, transaction classes and when partial withholding applies.
Revenue Administration of Türkiye (GİB)
Partial VAT withholding rates
Summarises Communiqué withholding shares by service type (e.g. 2/10–9/10).
Revenue Administration of Türkiye (GİB)
Tax Procedure Law / invoice threshold (2026)
Supports the annual invoice-issuance threshold linked to the withholding floor.

Sources were reviewed on 2026-08-17. Rates and thresholds may change by transaction date.

Legal Disclaimer

Calculation tools are for informational and preliminary calculation purposes only. Legislative changes may not be reflected immediately in the calculation tools available on the site. They are not binding in official declarations or legal proceedings. They do not replace financial consultancy or legal advice. For definitive results, you can contact me. ozcankutlu.com cannot be held responsible for damages arising from calculation errors or legislative changes.