How it is calculated
Rates:
| Parameter | Value | Source |
|---|---|---|
| Dividend withholding tax | 15% | [1] |
| Marketplace (e-commerce) withholdingEffective: 01/01/2025 | 1% | [1] |
| Withholding on professional fees (ITL art. 94/2-b) | 20% | [2] |
| Withholding on commercial rent (ITL art. 94/5-a) | 20% | [2] |
| Withholding on multi-year construction (ITL art. 94/3) | 5% | [2] |
| Expense voucher withholding · exempt tradesmen: goods, related services, scrap | 2% | [3] |
| Expense voucher withholding · exempt tradesmen: other goods | 5% | [3] |
| Expense voucher withholding · exempt tradesmen: other services | 10% | [3] |
| Withholding on internet advertising · non-resident provider | 15% | [3] |
- 332 Seri No.lu Gelir Vergisi Genel Tebliği (RG 31.12.2025, sayı 33124, 5. mükerrer)
- 193 sayılı Gelir Vergisi Kanunu (m.40/5 binek otomobil, m.94 stopaj)
- 2009/14592 sayılı BKK ve sonraki Cumhurbaşkanı Kararları (GVK 94 stopaj oranları)
Legal basis: Income Tax Law art. 94; Corporate Tax Law arts. 15 and 30.