On 31 July 2020, the Turkish Revenue Administration has published Presidential Decree No. 2812, through which the value added tax (VAT) rate is reduced for certain services applicable from 31 July 2020 due to COVID-19 pandemic.

Temporarily reduced VAT rates from 18% to 8% to be applicable for the following goods and services until 31 December 2020:

  • Workplace rental service;
  • Congress, conference, seminar, concert, fair and funfair entrance fees;
  • Organization services provided in wedding, wedding, ball and cocktail halls;
  • Barber and hairdressing services and services provided in the beauty salon;
  • Tailoring, repair and repair of clothing and home textile products;
  • Repair of shoes and leather goods and shoe shine services;
  • Dry cleaning and laundry services;
  • Carpet cleaning services;
  • Repair of bikes and motorbikes and some services related to motor vehicles;
  • Repair of home appliances, electronic devices, furniture and musical instruments;
  • Locksmith services;
  • Painting and maintenance of houses;
  • Food services and restaurants;
  • Passenger transportation services; and
  • Flower deliveries.

Temporarily reduced VAT to 1% to be applicable for the following goods and services until 31 December 2020:

  • Cinema, theater, opera, operetta, ballet, museum entrance fees;
  • Food and beverage services;
  • In overnight services provided in hotels, motels, pensions, holiday resorts and similar accommodation facilities.