📢 Presidential Decree No. 10767 dated 24 December 2025 was published in the Official Gazette on 25 December 2025 and has entered into force. With this Decree, a gradual reduction has been introduced to the 𝗗𝗶𝗴𝗶𝘁𝗮𝗹 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗧𝗮𝘅 (“DST”) rate. Accordingly, the DST rate will be applied as follows:
🔷 5% on revenues generated as of 1 January 2026
🔷 2.5% on revenues generated as of 1 January 2027
The Decree shall apply to revenues earned starting from 1 January 2026.
The Digital Services Tax was introduced into the Turkish tax system by Law No. 7194, published in the Official Gazette dated 7 December 2019, and the initial tax rate was set at 7.5%. Pursuant to Article 5 of Law No. 7194, the President is authorized to amend the tax rate within the statutory limits. Decree No. 10767 has been issued within the scope of such authority.
_Bt0XlDSIur.webp "Utku Kurtoğlu")
