The Decree No. 2017/9759 for amending the tax rates of the special consumption tax (SCT), VAT and stamp duty on certain goods and transactions was published in the official gazette on 3rd February 2017. A zero per cent rate is set for household electrical appliances and white appliance (including air conditioners, refrigerators, deep freezers, water heaters, bath heaters, washing and drying machines, vacuum cleaners) until 30th April 2017. Additionally, 8 per cent rate is fixed for wooden and plastic furniture, armchairs and office furniture till 30th April 2017. The 8% VAT rate is set on houses built with construction permits obtained between 1 January 2013 and 31 December 2016 with a tax value between TRY 500 and TRY 1,000 per square meter. With effect from 3 February 2017, 18% rate is applicable for houses with a tax value of more than TRY 1,000 per square meter. According to Law No. 6502, the stamp duty rate on real estate sales preliminary contracts and real estate sales contracts is reduced to 0% from 0.0948% and it effects from 3rd February 2017.
Related Posts

Turkey issues guide on income tax exemption for content creators and app developers
The Turkey’s Revenue Administration has issued a guide on income tax exemptions for social content creators and mobile app developers operating on online platforms. The guide explains key aspects of the exemption, including eligibility
Read More
Turkey issues new guidelines on electronic product certificates
The Turkish Ministry of Treasury and Finance has released General Communiqué No. 579 on 8 January 2025, amending General Communiqué No. 452 on the Tax Procedure Law (TPL). The amendments introduce expanded documentation and reporting
Read More
Turkey introduces guide on simple method business income taxation
Turkey’s Ministry of Treasury and Finance has released an updated guide on the Simple Method of Taxation for business income, aimed at individuals engaged in business activities under Article 20/A of the Individual Income Tax Law (IITL). This
Read More
Turkey extends deadline for debt restructuring in earthquake-affected regions
Turkey's Ministry of Treasury and Finance has extended the deadline for restructuring public debts under Law No. 7440 to 1 September 2025 for earthquake-affected regions. The first payment is due by 30 September 2025, with subsequent instalments
Read More
Turkey releases guide on mandatory transaction documentation
Turkey has released a new guide outlining the requirement for taxpayers and non-taxpayers, including end consumers, to document collections and payments exceeding 30,000 TL. These transactions must be recorded through documents issued by banks,
Read More
Turkey updates withholding tax rules for financial instruments
Turkey's Revenue Administration has announced the publication of Presidential Decision No. 9487 on 31 January 2025, which extends and modifies the reduced withholding tax rates on income from deposit accounts held in Turkish lira (TRY). Under the
Read More