Turkey's Tax System for E-Commerce Businesses
Understanding the Turkish tax system is essential for anyone looking to start a business in Turkey or sell through Turkish e-commerce platforms. Turkey has a comprehensive tax framework that includes value-added tax (KDV), corporate tax (Kurumlar Vergisi), and personal income tax (Gelir Vergisi), each with specific rules for online businesses. The Revenue Administration (GIB) closely monitors e-commerce activity and continues to strengthen its digital audit capabilities.
KDV (Value Added Tax) Rates
- 20% Standard Rate: Applied to most goods and services including electronics, clothing, cosmetics, and the majority of e-commerce products sold on Trendyol, Hepsiburada and N11
- 10% Reduced Rate: Applies to basic food items, books, health products and certain services. Grocery category sales on marketplaces fall under this rate
- 1% Super-Reduced Rate: Applies to certain agricultural products, newspapers and specific essential goods
Corporate Tax (Kurumlar Vergisi)
Joint stock companies (A.S.) and limited companies (Ltd. Sti.) are subject to corporate tax at a flat rate of 25%. The tax is calculated on the company's annual net profit. All legitimate business expenses are deductible, including personnel costs, rent, marketing expenses, logistics, software subscriptions and professional services. Companies operating in Teknoloji Gelistirme Bolgeleri (technology development zones) can benefit from corporate tax exemptions on software development income.
Income Tax (Gelir Vergisi)
Sole proprietors (sahis sirketi owners) are subject to progressive income tax rates ranging from 15% to 40%:
- Up to 110,000 TL: 15%
- 110,000 to 230,000 TL: 20%
- 230,000 to 580,000 TL: 27%
- 580,000 to 3,000,000 TL: 35%
- Above 3,000,000 TL: 40%
Filing Calendar
- KDV Return: Monthly, due by the 28th of the following month. Filed electronically through GIB's e-beyanname system
- Withholding Tax Return (Muhtasar): Monthly or quarterly, due by the 28th. Covers payroll withholdings for employees
- Provisional Tax Return: Quarterly (February, May, August, November). Functions as advance payment toward annual tax liability
- Corporate Tax Return: Annually, due by the last day of April
- Annual Income Tax Return: Due by the last day of March
- Ba-Bs Forms: Monthly purchase and sales notifications submitted to GIB
Tax Tips for E-Commerce
Marketplace commissions, shipping costs, return expenses, advertising spend and software subscriptions are all deductible business expenses. Companies benefiting from KOSGEB grants can access additional tax advantages. Taxpayers required to maintain e-defter (e-ledger) must store all records digitally in GIB format. Marketplaces like Trendyol, Hepsiburada and N11 share seller revenue data with GIB, so declared income must align with platform records to avoid discrepancies and potential audits.
Zunapro works with specialized accountants to provide full tax compliance and optimization support for e-commerce businesses operating in Turkey.
