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Turkiye determines withholding tax rates on payments for electronic commerce activities

07 January 2025

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Tax Alerts, National/Federal Taxation, G...

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Turkey

A 1% withholding tax rate has been determined to apply to payments that certain intermediary service providers make to other service providers for their electronic commerce activities. Presidential Decree No. 9284, published in the Official Gazette dated 22 December 2024, has determined a 1% withholding tax rate for payments that intermediary service providers and electronic commerce intermediary service providers make to service providers and electronic commerce service providers for their activities under the Law No. 6563 on the Regulation of Electronic Commerce. These payments were included in the scope of payments subject to withholding tax through the Law No. 7524, dated...