Turkey’s Revenue Administration has announced the issuance of Presidential Decision No. 9284, introducing a 1% withholding tax rate on payments made by intermediaries to service providers engaged in activities under Law No. 6563 on the Regulation of Electronic Commerce.
The decision will take effect on 1 January 2025.
The decision has been enacted in accordance with Article 94 of Income Tax Law No. 193 and Articles 15 and 30 of Corporate Tax Law No. 5520, amending the Decision annexed to the Council of Ministers’ Decree No. 2009/14592 dated 12/1/2009 concerning withholding tax rates specified in Article 94 of Law No. 193, the Decision annexed to Decree No. 2009/14594 regarding withholding tax rates under Article 15 of Law No. 5520, and the Decision annexed to Decree No. 2009/14593 related to withholding tax rates under Article 30 of the same Law.
Service providers subject to withholding include both natural and legal persons involved in electronic commerce activities. This category also encompasses electronic commerce service providers who engage in the formation of contracts or the receipt of orders for the provision of goods or services, either within the broader electronic commerce marketplace or through their own e-commerce platforms.
