VAT Withholding Calculator for Turkey 2026
This tool covers Turkey's KDV (Value Added Tax — Katma Değer Vergisi) partial withholding (tevkifat) — a Turkey-specific mechanism that is distinct from the general withholding tax systems used in other countries. It applies only to listed service transactions in 2026. Withholding is applied to the calculated KDV, not the tax base, and is a separate concept from the KDV rate itself. Goods supply withholding and legal compliance determinations are not provided.
Quick summary
This tool provides a preliminary estimate of Turkey's partial KDV (VAT) withholding for listed service transactions, based on transaction type, buyer status and the 2026 threshold rules. It does not constitute a legal compliance determination.
- Calculated KDV = Tax base × KDV rate
- Withheld KDV = Calculated KDV × withholding rate (numerator/denominator)
- Amount payable to seller = Tax base + calculated KDV − withheld KDV
Example: Tax base 100,000 TL, 20% KDV, 5/10 withholding: KDV 20,000 TL, withheld 10,000 TL, document total 120,000 TL, payable to seller 110,000 TL.
Not covered: I/C-2.1.3.3 goods supplies (ingot metals, scrap, cotton, iron/steel, etc.), PPP healthcare operation services (2.1.3.2.14), full withholding (10/10) and credit note/discount/price-adjustment scenarios. This result is a preliminary estimate — not a tax return.
Partial withholding details
The rate is determined automatically based on transaction type, buyer scope, threshold and special conditions. This tool does not constitute a legal compliance determination.
Enter the VAT-exclusive or VAT-inclusive amount according to the selected method. The amount stays unchanged when you switch methods — make sure you have selected the correct one.
If the transaction is split across multiple documents or invoices, enter the combined total; the threshold is checked against this total.
Frequently Asked Questions
Related topics
This result is a preliminary estimate only — not a tax return or tax assessment. Buyer type, transaction type, exemptions and threshold must be verified separately.
Official sources
Verify rates, scope, threshold and partial withholding rules from the primary sources below. All source documents are Turkish law and administration texts.
Revenue Administration of Turkey (GİB)
VAT Law No. 3065, Article 9 (Turkish)Establishes the statutory basis for tax responsibility and withholding obligation.
Revenue Administration of Turkey (GİB)
KDV General Application Communiqué (Turkish)Defines scope, buyer types, transaction classes, partial withholding rates and threshold rules.
Revenue Administration of Turkey (GİB)
Partial KDV withholding rates summary (Turkish)Summarises the Communiqué withholding fractions by service type (e.g. 2/10–9/10).
Revenue Administration of Turkey (GİB)
VUK / invoice issuance threshold entry (Turkish)Shows the Tax Procedures Law (VUK) legislation entry related to the invoice issuance threshold and withholding threshold.
Official Gazette of Turkey (Resmî Gazete)
VUK General Communiqué Serial No. 588 (OG 31.12.2025) (Turkish)Sets the 2026 invoice issuance threshold at 12,000 TL; the KDV GUT withholding threshold is tied to this figure.
Sources reviewed on September 12, 2026. Rates and thresholds may change depending on the transaction date.