With The Presidential Decrees Published İn The Official Gazette dated 07.07.2023, Some Tax And Fee Amounts And Rates Have Been Changed.

With The Presidential Decrees Published İn The Official Gazette Dated 07.07.2023 And Numbered 32241, Some Tax And Fee Amounts And Rates Have Been Changed.

• The rates in the first article of the Decree on the Determination of VAT Rates Applicable to Goods and Services, which was put into effect with the Council of Ministers Decree No. 24.12.2007/13033, have been increased.

VAT LIST	Old Rate	New Rate
Deliveries and Services in List (I) ( Unchanged )	%1	%1
Deliveries and Services in List (II)	%8	%10
All Other Deliveries and Services	%18	%20

The 37th row of the List No. (II) annexed to the Council of Ministers Decree is amended as follows.

Previous Version	New Version (Effective as of 10.07.2023)
Soap, shampoo, detergent, disinfectants, wet wipes (whether or not impregnated with soap, detergent or solution), toilet paper, paper towels, tissues and napkins, toothbrushes and toothpaste, dental floss	Toothbrushes and toothpaste, dental floss,

Accordingly, the VAT rate was increased from 18% to 20% for deliveries and services not included in lists (I) and (II). Soap, shampoo, detergent, disinfectants, wet wipes (whether impregnated with soap, detergent or solution or not), toilet paper, paper towels, tissues and napkins were also on the list (II) and the VAT rate was 8%. However, since they were removed from this list with the relevant decision, the VAT rate is now 20%. The enforcement date of this VAT regulation is 10.07.2023.

• The fees in the tariff numbered (9) of the Law on Fees, excluding driver's license fees, were increased by 50%. In addition, the permit fee for the use of cell phones brought with passengers in the tariff numbered (8) of the Law on Fees was increased from 6.091,00 TL to 20.000,00 TL as of 08.07.2023. The effective date of the said regulation is 08.07.2023.
• The rate of 10% in subparagraph (ğ) of the first paragraph of Article 1 of the Supplementary Decree of the Council of Ministers Decree No. 98/11591 dated 28/8/1998 is increased to 15%. Thus, the BITT rate on consumer loans has been increased to 15%. The effective date of this regulation is 07.07.2023.
• The rates in the fourth paragraph of Article 6 of Law No. 5602 on the Regulation of Taxes, Funds and Shares Collected from the Revenues of Games of Chance were changed. The tax rates have been increased from 5% to 10% for joint bets based on sports competitions, from 7% to 14% for horse races and from 10% to 20% for other games of chance. The effective date of this regulation is 07.07.2023.
• Within the scope of the fourth paragraph of Article 94 of the Income Tax Law No. 194, it has been stipulated that 0% withholding tax will be applied on the amounts considered as dividends distributed in relation to the own shares acquired by full taxpayer capital companies whose shares are traded on Borsa Istanbul. Thus, with this amendment, 15% withholding withholding tax is reintroduced for companies whose shares are not traded on Borsa Istanbul. The effective date of this regulation is 07.07.2023.