Rates for Value Added Tax, Special Consumption Tax and tobacco
fund amounts for certain goods have been determined in Turkey.
Changes relate particularly to certain categories of alcohol, soda,
tobacco, agricultural products, as well as cellular phones. Council
of Ministers' Decree number 2015/8353 dated 29 December 2015
("Decree") was published in Official
Gazette number 29580 on 1 January 2016, entering into effect on the
Significant provisions in the Decree include:
Certain Value Added Tax rates have
been updated with regard to agricultural Line 23 is removed from
section named "B) OTHER GOODS AND SERVICES" under List
(II) annexed to the Council of Ministers' Decree dated 24
December 2007 and numbered 2015/8320 as regards determination of
Value Added Tax rates for goods and services. Lines 19 and 20,
which generally pertain to agricultural products, have been moved
to List (I), annexed to the Decree.
Tax rates, minimum fixed and fixed
tax amounts for the goods stated in the Special Consumption Tax Law
Number 4760 have been amended. Accordingly, Table A and B under
List III annexed to the Special Consumption Tax Law have been
Tax rates and minimum fixed tax amounts for sodas containing starch
and alcoholic beverages in general. The tax rate for sodas
containing starch is noted as 25%. The tax rate for malty beer is
determined as 63%, with a minimum tax amount of TRY 1.03 (the
lowest minimum tax rate noted in the table). Liquor and beverages
which have an alcohol content over 22% have a minimum tax rate of
TRY 150.71 (the highest minimum tax rate noted in the table). A 0%
tax rate applies to all other beverages listed in the table (such
as wine, fermented beverages and liquors).
Tax rates, minimum fixed tax amounts and fixed tax amounts for
tobacco products in general. For these products, the tax rates vary
between 40% and 65.25%, while the minimum fixed tax amount varies
between TRY 0.0577 and TRY 0.221. The fixed tax amount for all
these products is determined as TRY 0.2468.
The tax amount for mobile cellular
phones with the H.S. Code 8517.12.00.00.11 increases from TRY 120
to TRY 160.
Please see this link for the full text of the Decree
(only available in Turkish).
Information first published in the MA | Gazette, a fortnightly legal
update newsletter produced by Moroğlu Arseven.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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