Turkey VAT Rates 2026 — Complete Updated List
Current VAT rates and product categories in Turkey.
Lale Dijital
What is VAT in Turkey?
Value Added Tax (KDV in Turkish) is an indirect tax applied on the sale of goods and services. The end consumer bears the final VAT burden, but the tax is collected at every stage and paid to the government.
Current VAT Rates (2026)
Turkey applies 3 different VAT rates:
1% VAT — Basic Food Items
| Product/Service | VAT Rate |
|---|---|
| Bread, flour, rice, bulgur | 1% |
| Milk and dairy (cheese, yogurt) | 1% |
| Fresh vegetables and fruits | 1% |
| Dry legumes (lentils, chickpeas, beans) | 1% |
| Meat products (fresh meat, chicken, fish) | 1% |
| Eggs | 1% |
| Tea (dry) | 1% |
| Sugar | 1% |
| Cooking oils | 1% |
| Newspapers and periodicals | 1% |
10% VAT — Essential Goods and Services
| Product/Service | VAT Rate |
|---|---|
| Processed food products | 10% |
| Restaurant and dining services | 10% |
| Hotel accommodation | 10% |
| Healthcare (private hospitals) | 10% |
| Education (private schools) | 10% |
| Textile and clothing | 10% |
| Shoes and bags | 10% |
| Cleaning products | 10% |
| Books | 10% |
| Agricultural products | 10% |
20% VAT — Standard Rate
| Product/Service | VAT Rate |
|---|---|
| Electronics (phones, computers, TVs) | 20% |
| Automobiles and motor vehicles | 20% |
| Furniture and home goods | 20% |
| White goods / appliances | 20% |
| Cosmetics | 20% |
| Alcohol and tobacco | 20% |
| Professional services (legal, accounting) | 20% |
| Software and digital services | 20% |
| Construction and renovation labor | 20% |
| Luxury consumer goods | 20% |
VAT Calculation Formula
Adding VAT
VAT-Inclusive Price = Price x (1 + VAT Rate)
Example: A 1,000 TL product with 20% VAT: 1,000 x 1.20 = 1,200 TL
Removing VAT
VAT-Exclusive Price = VAT-Inclusive Price / (1 + VAT Rate)
Example: 1,200 TL inclusive with 20% VAT: 1,200 / 1.20 = 1,000 TL
History of VAT Rates
Turkey's VAT started at 10% in 1985, increased to 18% in 2009. The latest increase in July 2023 raised the standard rate to 20% and the reduced rate from 8% to 10%.
Frequently Asked Questions
How many VAT rates are there in Turkey?
Turkey has 3 different VAT rates: 1% (basic food), 10% (essential goods and services) and 20% (standard rate).
How to extract VAT from a VAT-inclusive price?
Divide the VAT-inclusive price by (1 + VAT rate). For example, a 120 TL product with 20% VAT: 120 / 1.20 = 100 TL excluding VAT.
What is the VAT rate on food products?
Basic food items (bread, milk, cheese, vegetables, fruits) have 1% VAT. Processed food has 10%, restaurant services have 10% VAT.
What is the VAT rate on electronics?
Electronics such as phones, computers, and TVs have the standard 20% VAT rate.