VAT Withholding Calculation
According to Turkish VAT Law • Professional invoice calculation and accounting entries with 2026 current withholding rates
VAT Withholding Parameters
You can calculate with 2026 current VAT and withholding rates. Withholding rates are determined according to VAT General Communiqué.
VAT Withholding Rates and Scope (2026)
VAT Withholding Rates and Scope (2026)
Withholding rates and application scopes valid in 2026 according to VAT General Communiqué:
| Withholding Rate | Application Scope |
|---|---|
| 0/10 | Transactions not subject to withholding |
| 2/10 | Engineering, architecture, design, consultancy, audit, survey and project services |
| 3/10 | Manufacturing and delivery of metal, plastic, rubber, paper products |
| 4/10 | Construction works and engineering-architecture and survey-project services performed together with these works |
| 5/10 | Modification, maintenance and repair services for machinery, equipment, fixtures and vehicles; Survey, plan-project, consultancy, audit services; Transportation services; Catering services; Cleaning services |
| 7/10 | All kinds of printing and press services; Environmental cleaning services; Private security services |
| 9/10 | Textile and apparel works made on a contract basis, starching, dyeing of fabrics and related products; All kinds of advertising, promotional services; Sale of vehicles using towing power (including parts related to towing power) |
| 10/10 | Ingot deliveries obtained from scrap metal; Scrap deliveries used in manufacturing metal, plastic, rubber, paper products; Delivery of copper, zinc, aluminum and lead products (full withholding) |
22026 VAT Rates
2026 VAT Rates
• %20 (Standart Oran): General goods and services deliveries
• %10 (İndirimli Oran): Food products, residential rents, some agricultural products
• %1 (Süper İndirimli Oran): Basic foodstuffs (bread, flour, milk, etc.)
3Calculation Methods
Calculation Methods
VAT Excluded → Included
The entered amount is considered as tax base excluding VAT. VAT amount is calculated on this base to find the total amount.
VAT Included → Excluded
The entered amount is considered as total amount including VAT. First the tax base (amount excluding VAT) is calculated, then the VAT amount is found.
42,000 TL Threshold Application
2,000 TL Threshold Application
For 2026, a threshold of 2,000 TL applies to VAT withholding. Withholding is not applied to transactions where the total amount including VAT is below 2,000 TL. This threshold is evaluated separately for each invoice.
Related Topics on This Page
VAT withholding rates 2026 - 2/10, 3/10, 4/10, 5/10, 7/10, 9/10, 10/10 withholding calculation
VAT withholding accounting entry - Sample journal entries for seller and buyer
VAT included excluded calculation - Formulas for finding tax base and VAT amount
2026 VAT rates - 20%, 10%, 1% standard and reduced rates
Professional Support
You can get professional support for VAT withholding calculations. Feel free to contact me.