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Türkiye KDV standard rate (genel katma değer vergisi oranı)

Türkiye KDV standard rate (genel katma değer vergisi oranı) is 20 percent, in force since 10 Jul 2023. Last checked against the official source on 24 Jul 2026.

Katma Değer Vergisi (KDV) genel oranı — the standard VAT rate on supplies of goods and services. Set under Article 28 of Katma Değer Vergisi Kanunu No. 3065 by Presidential decree; the operative instrument is Karar 2007/13033 (Mal ve Hizmetlere Uygulanacak Katma Değer Vergisi Oranlarının Tespitine İlişkin Karar) as amended.

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Current value20 percent
In force from2023-07-10
Official sourceKarar 2007/13033, Madde 1(1)(a), consolidated 'Güncel KDV Oranları' text published by the Gelir İdaresi Başkanlığı (GİB): rate for taxable transactions other than those in the annexed lists = %20, '(7346 sayılı Cumhurbaşkanı Kararı ile değişen ibare. Yürürlük: 10/07/2023)'; amending decree Cumhurbaşkanı Kararı No. 7346, Resmî Gazete 7 July 2023, sayı 32241
Last verified2026-07-24
Verificationprimary — No verification limitation recorded — read from the official source cited.
Provenancesource fingerprint

What this value means

Brief CONFIRMED: 20% standard, raised from 18% by Cumhurbaşkanı Kararı 7346 with an explicit yürürlük (entry-into-force) date of 10 July 2023 — note the decree was published in the Resmî Gazete on 7 July 2023 (sayı 32241) but bites from 10 July, so effective_from is 2023-07-10, not the publication date. Unchanged through 2026; no amending decree since. REDUCED RATES (notes only, not served): 10% for the goods and services in annexed list (II) — this was 8% and was raised to 10% by the same decree 7346, also from 10 July 2023 — covering e.g. basic foodstuffs outside list (I), textiles/clothing, most medicines and medical devices, books and periodicals, accommodation, cinema/theatre/concert admissions, restaurant and catering services; and 1% for annexed list (I) — e.g. specified unprocessed/basic agricultural foodstuffs, newspapers and magazines, second-hand passenger cars, funeral services, and certain housing deliveries. Special rules: financial-leasing supplies take the rate of the underlying asset (Madde 1(2)); list (I) foodstuffs that are subject to Special Consumption Tax (ÖTV) fall to the 10% rate instead (Madde 1(3)). ACCESS NOTE: the Resmî Gazete PDF of decree 7346 (https://www.resmigazete.gov.tr/eskiler/2023/07/20230707-11.pdf) is an IMAGE-ONLY scan — only the header and signature block extract as text — so the machine-readable citation is GİB's consolidated 'Güncel KDV Oranları' PDF, which reproduces Madde 1 with the amending-decree annotations inline. Statute itself: KDV Kanunu No. 3065 at https://www.gib.gov.tr/mevzuat/kanun/436

Get it programmatically

curl https://euroref.dev/v1/tr/vat
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/tr/vat/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/tr/vat

Other Türkiye series: policy interest rate · Statutory legal interest (kanuni faiz) · VAT registration threshold · Asgari ücret (national minimum wage, gross monthly) · Ulusal bayram ve genel tatil günleri 2026 · TÜFE consumer price inflation (year-on-year) · Kurumlar vergisi standard rate · Withholding tax rates · Gelir vergisi tarifesi (personal income tax brackets) · Statutory social-insurance contributions

The same figure elsewhere: Ukraine · United Kingdom · Austria · Belgium · Bulgaria · all 34