Turkish Tax System Snapshot 2026 — Quick Read
Turkey's tax regime for e-commerce sits on six pillars: KDV (VAT) at 20% standard / 10% reduced / 1% super-reduced; Kurumlar Vergisi (Corporate Tax) at 25%; Gelir Vergisi (Personal Income Tax) on a progressive 15–40% scale; Tevkifat (Withholding) for both income tax and partial-KDV on services; e-Fatura / e-Arşiv electronic invoicing managed by GİB (Gelir İdaresi Başkanlığı); and the e-commerce-specific obligations introduced by Law No. 7256. Exports out of Turkey are zero-rated under KDV Article 11; the ETGB micro-export regime offers a fast-track VAT exemption for marketplace parcels up to EUR 15,000. Every marketplace seller above the TRY 3 million revenue threshold must operate on e-Fatura from January 2026.
The 2026 Turkish Tax Landscape at a Glance
Few emerging markets have a tax system as digitally enforced as Turkey's. GİB pioneered structured e-invoicing (e-Fatura) back in 2013, the e-Defter electronic ledger in 2014, and has steadily lowered the mandatory threshold since. By 2026 virtually every marketplace seller above modest scale operates under fully electronic books, invoices and declarations. The six pillars below recap the system before the deep-dive sections — keep this map nearby as you read.
KDV — Katma Değer Vergisi (Value Added Tax)
Governed by KDV Kanunu No. 3065 · 20% standard / 10% / 1% / 0% (exports) · Monthly Form 1 declaration
Kurumlar Vergisi — Corporate Tax
Governed by KVK No. 5520 · 25% standard / 30% banks / effective 20% for exporters · Quarterly advance + annual return
Gelir Vergisi — Personal Income Tax
Governed by GVK No. 193 · Progressive 15% / 20% / 27% / 35% / 40% · Sole proprietors (şahıs şirketi)
Tevkifat — Withholding Tax
Income-tax stopaj 15–35% on services to individuals · Partial KDV withholding (2/10 to 9/10) on selected services
e-Fatura / e-Arşiv / e-Defter
VUK Tebliğ 509 · UBL-TR 2.1 XML format · GİB portal or private integrators · Mandatory above TRY 3M revenue
Law 7256 — E-Commerce Specific
2020 omnibus law amending VUK + KDV + KVK · Marketplace KDV withholding · Seller revenue reporting to GİB
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1. KDV (Value Added Tax) — The 20% / 10% / 1% Stack
KDV in One Paragraph
Katma Değer Vergisi (KDV) is Turkey's value-added tax, codified in KDV Kanunu No. 3065 (enacted 1985, amended dozens of times since). It is administered by GİB (Gelir İdaresi Başkanlığı — Revenue Administration), the directorate-general inside the Ministry of Treasury and Finance (Hazine ve Maliye Bakanlığı) responsible for all federal tax administration. KDV operates on the same input-output mechanism as EU VAT: sellers charge KDV on outputs, reclaim KDV paid on inputs, and remit the difference monthly. The rates were last restructured by Presidential Decree No. 7346 of July 2023, which moved the standard rate from 18% to 20% and the reduced rate from 8% to 10%; the 1% super-reduced rate was preserved.
The 2026 KDV Rate Map
For an e-commerce seller, the practical question is "which rate applies to my SKU?" — the answer is set by the Kararname eki II ve III sayılı liste (Annexed Lists II and III to the Decree of Council of Ministers No. 2007/13033, kept current by subsequent Presidential Decrees).
Worked example: a Trendyol seller listing a TRY 1,200 wireless headphone (a 20% KDV item) shows the buyer a price that includes TRY 200 KDV (1,000 × 0.20). On the seller's KDV Form 1 for that month, TRY 200 is reported as output KDV. If the seller paid TRY 80 KDV on the wholesale invoice from the supplier, that TRY 80 is deductible input KDV — only the net TRY 120 is remitted to GİB by the 28th of the following month.
KDV-1 vs KDV-2 — Two Declarations, Two Purposes
Turkey runs two separate KDV declarations that often confuse newcomers:
- KDV-1 (Form 1) — the standard monthly VAT return showing all output and input KDV. Filed by the 28th day of the month following the period. Payment due the same day.
- KDV-2 (Form 2) — the withholding KDV (tevkifat) return for buyers who have withheld a portion of KDV from selected services. Filed by the 25th day of the month following the withholding event.
Most pure e-commerce sellers file KDV-1 every month and KDV-2 only in months where they purchased from KDV-tevkifat-bearing categories (e.g. freight forwarding, advertising spend, consultancy).
Input KDV — What You Can Actually Reclaim
Input KDV is deductible only if it is documented on a valid VUK-compliant invoice (paper or e-Fatura), the purchase relates to taxable business activity, and the expense is recorded in the e-Defter for that period. Common e-commerce inputs:
- Wholesale stock purchases — full input KDV deductible
- Marketplace commission invoices (Trendyol, Hepsiburada etc. issue an e-Fatura on commission) — input KDV deductible
- Shipping / freight invoices (Yurtiçi Kargo, Aras, MNG) — input KDV deductible; some forwarders fall under KDV-2 partial withholding
- Ad spend (Google Ads, Meta Ads via TR-resident entity) — input KDV deductible; foreign-supplied digital ads handled via the "Sorumlu Sıfatıyla KDV" (Reverse-Charge VAT) regime
- Software, SaaS, cloud — input KDV deductible if invoiced by a Turkish-resident provider
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Map every SKU to its correct KDV rate once, and Zunapro will auto-tag every Trendyol / Hepsiburada / n11 order with the right 20% / 10% / 1% / 0% rate. Output and input KDV are reconciled live for the monthly Form 1.
2. Corporate Tax (Kurumlar Vergisi) — The 25% Layer
What KVK Taxes and Who Pays It
Kurumlar Vergisi (Corporate Tax) is governed by Kurumlar Vergisi Kanunu No. 5520 (KVK), enacted in 2006 and substantially amended in 2022–2024. It applies to Limited Şirket (Ltd. Şti.), Anonim Şirket (A.Ş.), cooperatives, public economic enterprises and similar legal entities. Sole proprietors (şahıs şirketi) are taxed under personal income tax (Gelir Vergisi) instead, covered in section 3 below.
For the 2026 fiscal year the standard rate is 25%, applied to net taxable corporate income. Specific carve-outs:
- 30% — banks, finance companies, payment institutions, electronic money issuers, insurance and reinsurance companies, asset-management companies (added by Law No. 7456 of July 2023)
- Effective 20% — for companies whose income derives from exports, via the 5-percentage-point reduction in KVK Article 32/A (Export Income Incentive)
- Effective 23% — for industrial-production companies, via the 2-percentage-point reduction in KVK Article 32/A (Production Income Incentive)
- 15% — for income from public-tender Sukuk and similar approved instruments
Geçici Vergi — The Quarterly Advance
Corporate tax is paid in two layers. Geçici Vergi (Advance Corporate Tax) is filed three times per year at the same 25% rate on interim profit: Q1 by 17 May, Q2 by 17 August, Q3 by 17 November (Q4 was abolished from FY 2022 and rolled into the annual return). The annual return for FY 2026 is then filed between 1 and 30 April 2027, with any remaining balance due in two equal instalments (April and August 2027). Quarterly advances paid during the year are offset against the annual liability.
Export Incentive — The Effective 20% Rate
Under KVK Article 32/A, companies that derive income from exports of goods or services receive a 5-percentage-point reduction in the corporate tax rate applied to that export-derived portion of income. For an e-commerce seller exporting via Trendyol International, Hepsiburada Global, Amazon EU FBA or their own Shopify-to-EU storefront, this means the effective KVK rate on the export slice is 20% instead of 25%. The incentive does not require a separate certificate but does require accurate segmentation of domestic vs export income in the e-Defter — Zunapro's accounting connector tags every export e-Fatura accordingly so the reduction is auto-calculated.
Worked KVK Example for a Marketplace Seller
A Limited Şirket selling on Trendyol with TRY 12M net taxable income in 2026 (of which TRY 3M from exports) pays: domestic TRY 9M × 25% = TRY 2.25M, plus export TRY 3M × 20% (32/A reduction) = TRY 600K, total TRY 2.85M — an effective blended rate of 23.75% and a TRY 150K saving versus the flat 25% scenario.
📘 Read the full Corporate Tax + Export Incentive guide
Deep dive into Geçici Vergi mechanics, KVK Article 32/A export reduction, R&D incentives (Law 5746) and the Free Zone tax exemption — all in our dedicated Turkish accounting handbook.
3. Personal Income Tax (Gelir Vergisi) — The 15%–40% Ladder
Who Pays Gelir Vergisi
Gelir Vergisi (Personal Income Tax) is governed by Gelir Vergisi Kanunu No. 193 (GVK), enacted in 1960 and amended regularly. It applies to natural persons — most importantly for our purposes, sole proprietors (şahıs şirketi) running an e-commerce business, freelancers (serbest meslek erbabı), and individuals receiving rental, capital-gain or wage income. Companies (Ltd. Şti., A.Ş.) pay corporate tax instead.
2026 Income Tax Brackets
Turkish income-tax brackets are revaluated each year by Presidential Decree to track inflation. For fiscal year 2026 the applicable brackets, as published by GİB in late 2026, are approximately:
| Bracket (TRY) | Rate | Cumulative Tax at Top |
|---|---|---|
| 0 – 158,000 | 15% | TRY 23,700 |
| 158,000 – 330,000 | 20% | TRY 58,100 |
| 330,000 – 1,200,000 | 27% | TRY 293,000 |
| 1,200,000 – 4,300,000 | 35% | TRY 1,378,000 |
| Above 4,300,000 | 40% | — |
These bracket thresholds are revaluated annually for inflation; the 2026 numbers above reflect the consolidated table published by GİB in late December 2026 (verify the exact final thresholds via the Resmi Gazete bracket Decree before relying on these for filings).
Şahıs Şirketi vs Limited Şirket — Which Is Cheaper?
The 2026 cross-over for solo sellers choosing between sole proprietorship and Ltd. Şti.: below TRY 1.2M annual net profit şahıs şirketi is usually cheaper (marginal rate ≤27%, no dividend stopaj); above TRY 1.2M Ltd. Şti. begins to win (flat 25% KVK versus 35–40% personal brackets, partly eroded by 10–15% dividend withholding); above TRY 4.3M Ltd. is clearly cheaper, especially combined with export incentives. The exact point depends on dividend policy, R&D credits and whether you qualify for the genç girişimci muafiyeti (TRY 230K exemption for sole proprietors under 29 in their first three years).
4. Tevkifat (Withholding Tax) — Income Stopaj + Partial KDV
What "Tevkifat" Means in Practice
The Turkish word tevkifat (withholding) covers two distinct mechanisms that share a name. Both require the buyer to remit a portion of a payment directly to GİB on the seller's behalf rather than paying the full amount to the seller.
Gelir Vergisi Stopajı — Income Tax Withholding
Under GVK Article 94, certain buyers must withhold income tax from certain payments to natural persons. Common e-commerce-relevant cases:
- 20% — payments to freelance designers, copywriters, photographers (serbest meslek erbabı) for services
- 15% — rental payments to individual landlords for warehouse / office space
- 10% — dividend distributions from Ltd. Şti. to individual shareholders (was 15%, reduced to 10% then back to 15% pending decree; verify current rate before filing)
- Variable — wage stopaj on salaries, using the same progressive 15–40% income tax brackets
Withheld amounts are declared on the Muhtasar ve Prim Hizmet Beyannamesi (Combined Withholding and Social Security Declaration) by the 26th of the following month.
Kısmi KDV Tevkifatı — Partial KDV Withholding
Under KDV Tebliğ Seri No. 117 (and successor communiqués), KDV-registered buyers are required to withhold a portion of the KDV on selected services and pay it directly to GİB on KDV-2. This protects revenue collection in sectors where evasion was historically high. Common e-commerce-relevant rates:
- 5/10 (50%) — building cleaning services, security services
- 7/10 (70%) — freight forwarding (uluslararası taşımacılık) — relevant when you ship inbound stock from China to a Turkish 3PL
- 2/10 (20%) — design, copywriting and advertising services from independent professionals
- 9/10 (90%) — engineering, architectural and consultancy services from certain foreign suppliers
The seller still issues an invoice for the full KDV amount, but only collects part of it; the rest is paid by the buyer directly to GİB. The seller reports the full output KDV in KDV-1 and a corresponding deduction for the withheld portion.
Reverse-Charge KDV (Sorumlu Sıfatıyla KDV)
Closely related: when a Turkish-resident business buys digital services from a foreign provider that has no Turkish tax registration (e.g. Google Ads, Meta Ads invoiced from Ireland, a SaaS tool invoiced from Delaware), the buyer must "self-assess" KDV at 20% and pay it on a special 2 No.lu KDV Beyannamesi (KDV-2). The same amount is then immediately deductible as input KDV, making the net cash impact zero — but the paperwork is mandatory and routinely audited.
5. e-Fatura, e-Arşiv and e-Defter — Turkey's Electronic Compliance Stack
What e-Fatura Is and Why It Exists
e-Fatura is Turkey's structured electronic invoice format, based on UBL-TR 2.1 XML, defined by GİB under Vergi Usul Kanunu (VUK) Tebliğ Seri No. 509 (the consolidated electronic-documents communiqué). Introduced in 2013 with a TRY 25 million threshold, the threshold has been progressively lowered — by 2026 every taxpayer with gross 2026 revenue of TRY 3 million or above must issue invoices electronically. For marketplace sellers this threshold is reached within months of meaningful operation.
e-Fatura vs e-Arşiv — Two Variants, One Stack
- e-Fatura — used when both seller and buyer are registered in the GİB e-Fatura system. The XML invoice flows directly between integrators and GİB; buyer receives an electronic copy. Required for B2B sales.
- e-Arşiv Fatura — used when the buyer is NOT in the e-Fatura system (typically a B2C marketplace consumer). The seller still creates a structured XML, signs it with their financial seal (mali mühür) or e-imza, and uploads it to GİB; the buyer receives a PDF / printed copy. Required for marketplace B2C orders.
In practice every Trendyol / Hepsiburada / n11 / Amazon TR seller above the threshold operates both: e-Arşiv for the bulk of consumer orders, e-Fatura for B2B / corporate buyers and for marketplace commission invoices received from the platforms.
e-Defter — The Electronic Ledger
e-Defter (Electronic Ledger) is the digital equivalent of the legal accounting books (yevmiye defteri / general ledger). Sellers in the e-Fatura regime must also maintain e-Defter, with monthly XBRL-GL files uploaded to GİB by the end of the third month following the period. The e-Defter berat (notarisation file) confirms the upload.
The 2026 Mandatory Thresholds
e-Fatura, e-Arşiv and e-Defter become jointly mandatory at TRY 3M+ gross 2026 revenue, for all e-commerce intermediaries regardless of size, and for internet-sales taxpayers above the TRY 500K internet-sales sub-threshold. Below the thresholds the system remains voluntary, but marketplace sellers are strongly advised to opt in from day one because the threshold is crossed within 12 months at moderate volume.
How Sellers Connect — GİB Portal vs Private Integrator
Sellers have two technical paths to the e-Fatura system:
- GİB Portal — free, but manual; suitable only for sub-100-invoice/month volumes
- Private Integrator (Özel Entegratör) — licensed third party providing API access; required at marketplace volume. Zunapro integrates with major Turkish private integrators (Logo, Mikro, Foriba, e-Logo, QNB e-Finans) so every marketplace order auto-generates the correct e-Fatura or e-Arşiv with no manual steps.
Marketplace sellers reach the TRY 3M threshold fast. A modest Trendyol / Hepsiburada combined run of TRY 250K / month crosses the threshold in 12 months. Most sellers are best served by activating e-Fatura voluntarily from day one — Zunapro's onboarding handles the GİB application and mali mühür linkage. Activate e-Fatura with Zunapro →
6. Law 7256 and the E-Commerce-Specific Rules
What Law 7256 Did
Law No. 7256 — Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılması Hakkında Kanun ("Law on Restructuring of Certain Receivables and Amendments to Certain Laws") — was published in the Resmi Gazete on 17 November 2020. While the omnibus headline was a tax-amnesty restructuring, the law also introduced a permanent set of digital-economy and e-commerce-specific amendments that have shaped marketplace taxation ever since. Most relevant amendments:
- VUK Article 257 — empowered GİB to require electronic-commerce intermediaries (marketplaces, payment gateways, cargo companies) to share seller transaction data on a recurring basis
- VUK Mükerrer 257 — extended e-Fatura, e-Arşiv and e-Defter obligations to internet-sales taxpayers above a low threshold
- KDV Kanunu Article 9 — clarified marketplace KDV-tevkifat (withholding) authority, enabling the Ministry to designate marketplaces as withholding agents on selected categories
- KVK Article 32/A enhancement — strengthened the export-income reduction relevant to cross-border e-commerce sellers
The Marketplace Reporting Regime
Following Law 7256 and the implementing communiqués (notably VUK Tebliğ No. 538), Turkish marketplaces — Trendyol, Hepsiburada, n11, Amazon TR, GittiGidiyor's successors, Çiçeksepeti and others — are required to submit monthly reports to GİB listing every seller, the volume of sales processed, commission charged and the seller's tax registration. The reports flow into GİB's "Bilgi İşlem" backbone and are cross-referenced against each seller's own KDV-1 and e-Defter.
The compliance implication is simple but heavy: any discrepancy between what a marketplace reports about you and what you declare on your KDV / Geçici Vergi / Annual return is now visible to GİB automatically. There is no "the inspector won't notice" scenario in 2026.
E-Commerce Law No. 7416 — A Companion Reform
Separately, Elektronik Ticaretin Düzenlenmesi Hakkında Kanun No. 6563 as amended by Law No. 7416 (2022) introduced commercial obligations on Electronic Commerce Intermediary Service Providers (ETAHS) and Electronic Commerce Service Providers (ETHS) — including caps on advertising spend on own platforms, mandatory price-comparison disclosures and category restrictions. While Law 7416 is not a tax law per se, it interacts with the tax regime by tightening the definition of a "marketplace" and clarifying which actors are responsible for KDV withholding and e-Fatura intermediation.
📊 Stay reconciled with marketplace reporting
Zunapro pulls Trendyol, Hepsiburada, n11 and Amazon TR seller-statements daily and reconciles them against your e-Fatura ledger and KDV declarations. Discrepancies surface in the dashboard before GİB ever spots them.
7. Export VAT Exemption and the ETGB Micro-Export Regime
The Article 11 Zero-Rate
Under KDV Kanunu Article 11/1-a, exports of goods out of Turkey are zero-rated. The seller issues an export invoice (ihracat faturası) with 0% KDV, and — crucially — the input KDV paid on procurement of those goods becomes fully refundable through the KDV iadesi (VAT refund) procedure. For an e-commerce exporter this can be the difference between a 5% margin and a 25% margin: every TRY of input KDV in your supply chain converts to a cash refund from GİB.
ETGB — The Micro-Export Fast Track
ETGB (Elektronik Ticaret Gümrük Beyannamesi — Electronic Commerce Customs Declaration) is a simplified customs declaration regime introduced by the Ministry of Trade specifically for e-commerce parcels. It allows marketplace sellers to clear export parcels through customs with a streamlined electronic declaration filed by the courier (PTT, Yurtiçi Kargo's international arm, Aras Cargo Globe, DHL, UPS), rather than a full DAT-style export declaration.
Key 2026 ETGB parameters:
- Per-parcel value cap — EUR 15,000 (raised from EUR 7,500 in 2022)
- Per-parcel weight cap — 300 kg
- Tariff position — 9999.99 "Micro-Export"
- VAT exemption — automatic; the export invoice carries 0% KDV by default
- KDV iadesi (refund) — sellers can reclaim input KDV against ETGB-exported parcels via the standard KDV refund procedure
For a Trendyol International or Hepsiburada Global seller, ETGB is the daily-driver export mechanism. Every parcel above an aggregate monthly threshold triggers a consolidated input-KDV refund.
Free Zones and Technopark Exemptions
Outside the marketplace mainstream, two additional regimes deserve a mention:
- Serbest Bölgeler (Free Zones) — companies operating inside a Turkish Free Zone (Aegean, Antalya, Trabzon and 16 others) enjoy corporate-tax exemption on income from manufacturing and certain services, plus VAT exemption on domestic deliveries into the zone. Several large e-commerce exporters base fulfilment in Aegean Free Zone (ESBAŞ) for this reason.
- Teknopark (Technology Development Zones) — companies inside a Teknopark zone (METU Teknokent, ITU Arı, Hacettepe Teknokent etc.) are exempt from corporate tax on R&D and software income until 31 December 2028. Relevant to e-commerce SaaS spin-offs and own-tech platforms.
8. Foreign-Customer Billing — OSS, IOSS and the EU/UK Stack
Turkish-Side Invoice for Cross-Border Sales
When a Turkish seller ships an order to an EU, UK or US consumer, the Turkish-side invoice is always zero-rated under KDV Article 11/1-a — exports of goods are not subject to Turkish VAT. The invoice (e-Arşiv if B2C, e-Fatura if to a registered foreign business) carries 0% KDV plus a reference to the relevant ETGB or full export declaration number.
EU IOSS — Sub-EUR 150 Consignments
On the EU side, the Import One Stop Shop (IOSS) regime (in force since 1 July 2021) allows Turkish sellers shipping consignments up to EUR 150 to collect destination-country VAT at checkout and remit it via a single IOSS monthly return through an EU-resident intermediary. Benefits:
- No import VAT charged at customs to the EU buyer (avoids the courier "VAT + handling fee" surcharge that kills conversion)
- Single monthly return covering all 27 EU member states
- Faster clearance — IOSS parcels skip the import-VAT queue at customs
IOSS requires appointment of an EU-resident intermediary (typically a tax-rep firm in Ireland, the Netherlands or Germany) at an annual cost of EUR 1,500–4,000 plus per-parcel fees. For sellers shipping more than ~200 EU consumer parcels per month, IOSS is essentially mandatory; below that volume, courier-cleared "DDP" service or buyer-pays import VAT remain alternatives.
EU OSS — For Sellers Established in the EU
If your Turkish company has an EU branch or you incorporate an EU entity (e.g. a Bulgarian EOOD as a low-cost CEE base), you can use the One Stop Shop (OSS — Union Scheme) to file all your distance-sales VAT to EU consumers through a single home-state return. OSS applies above the EU-wide EUR 10,000 distance-sales threshold and covers consignments of any value originating within the EU. Turkish sellers warehousing in EU FBA centres (Amazon EU FBA, Cdiscount Fulfilment) use OSS extensively.
UK — The HMRC GBP 135 Rule
Brexit replaced IOSS for UK-bound parcels with a similar mechanism: for B2C consignments up to GBP 135 the Turkish seller must register for UK VAT, collect 20% VAT at checkout and remit quarterly to HMRC. Above GBP 135, the parcel goes through normal customs and the UK buyer pays import VAT on delivery. UK VAT registration is free and fully online via the gov.uk portal.
US — Sales-Tax Nexus Considerations
The US has no federal VAT; instead each of the 50 states administers sales tax with its own thresholds (the post-Wayfair "economic nexus" tests, typically USD 100K of sales or 200 transactions per state per year). A Turkish seller shipping to US consumers rarely triggers state-level nexus on small volumes, but high-growth sellers should review their state-by-state exposure annually. Marketplaces (Amazon US, Etsy, eBay US) act as Marketplace Facilitators in every state, collecting and remitting state sales tax on the seller's behalf — for marketplace-only US sellers the nexus burden is essentially handled.
🌍 Cross-border VAT, sorted
Connect EU IOSS, UK VAT and Turkish export-invoice flows in one place. Zunapro auto-issues the correct invoice variant for every consumer's country, applies destination VAT where required and routes the customs declaration to ETGB or full DAT as appropriate.
9. The 2026 Tax Declaration Calendar — All Filings in One View
The single most useful artefact for a Turkish e-commerce finance team is a consolidated calendar of every recurring declaration and payment due in 2026. The table below summarises filings most marketplace sellers must complete; dates that fall on a weekend or public holiday roll forward to the next business day per VUK Article 18.
| Declaration | Period | Filing Deadline | Payment Deadline |
|---|---|---|---|
| KDV-1 (VAT Form 1) | Monthly | 28th of following month | 28th of following month |
| KDV-2 (Withholding VAT) | Monthly | 25th of following month | 26th of following month |
| Muhtasar ve Prim Hizmet | Monthly | 26th of following month | 26th of following month |
| Geçici Vergi Q1 (Jan–Mar) | Quarterly | 17 May 2026 | 19 May 2026 |
| Geçici Vergi Q2 (Apr–Jun) | Quarterly | 17 August 2026 | 19 August 2026 |
| Geçici Vergi Q3 (Jul–Sep) | Quarterly | 17 November 2026 | 19 November 2026 |
| Annual Corporate Tax (KVK) | FY 2026 | 1–30 April 2027 | 30 April + 31 August 2027 (instalments) |
| Annual Personal Income Tax (GVK) | FY 2026 | 1–31 March 2027 | 31 March + 31 July 2027 |
| e-Defter Berat upload | Monthly | End of 3rd following month | — |
| BA-BS forms | Monthly (TRY 5K+ counterparties) | End of following month | — |
| e-Fatura issuance | Per transaction | Within 7 days of delivery (B2B) / immediately (B2C) | — |
Reading the table: the heaviest month for any seller is the 26th–28th window every month, when KDV-1, KDV-2, Muhtasar and SGK SSI premiums all fall due. Missing any of them triggers VUK özel usulsüzlük penalties (TRY 5,400+ per declaration in 2026) plus gecikme zammı interest on the underlying tax. Centralising all marketplace data into a single source of truth — and auto-prefilling each declaration — is the only practical way to stay compliant at marketplace scale.
10. How to Set Up Your Turkish Tax Stack — 2026 Step-by-Step
1. Choose Your Legal Vehicle
- Şahıs Şirketi (Sole Proprietorship) — fastest setup (~1 day via Esnaf ve Sanatkarlar Odası or vergi dairesi), suitable for solo sellers under TRY 1.2M net profit/year
- Limited Şirket (Ltd. Şti.) — TRY 50,000 minimum paid-in capital from 2024, ~3–5 business days to register via MERSIS, the standard choice for marketplace sellers
- Anonim Şirket (A.Ş.) — TRY 250,000 minimum capital, board-of-directors governance, used by sellers planning IPO or large institutional investment
- Foreign branch / liaison office — non-Turkish parent companies establishing a Turkish presence without incorporating a local subsidiary
For the vast majority of international sellers entering Turkey via marketplaces, a Limited Şirket is the right call: it gives full operational freedom, qualifies for export incentives, and presents a recognisable corporate profile to banks and payment institutions.
2. Get Your Vergi Numarası and Activate KDV
Upon registration with MERSIS, your Ltd. Şti. automatically receives a Vergi Kimlik Numarası (Tax Identification Number). Within 10 days of starting commercial activity, you file a İşe Başlama Bildirimi (Commencement of Activity Notice) at your local vergi dairesi, registering for KDV, Stopaj (withholding), Geçici Vergi and Muhtasar. The vergi dairesi issues a yoklama (inspection visit) within ~30 days to confirm the operating address.
3. Apply for e-Fatura and Mali Mühür
Above the TRY 3 million revenue threshold (or voluntarily from day one), apply for e-Fatura access via the GİB portal. You'll need:
- Mali Mühür (Financial Seal) — a USB hardware token issued by TÜBİTAK Kamu SM, the digital signature for all e-documents (~TRY 800 one-time)
- e-İmza (Electronic Signature) — personal digital signature for the company representative
- Private Integrator contract — Logo, Mikro, e-Logo, Foriba, QNB e-Finans etc. (~TRY 1,200–6,000/year depending on volume)
- e-Defter activation — same integrator typically handles this
4. Open Banking + Marketplace Accounts
Open a Turkish business bank account (Garanti BBVA, İş Bankası, QNB Finansbank, Akbank etc. — typically same-day for Ltd. Şti. with full incorporation documents). Connect to Trendyol Satıcı Paneli, Hepsiburada İş Ortağım, n11 Mağaza Yönetim Paneli, Amazon TR Seller Central and Çiçeksepeti.
5. Connect via Zunapro (10-Minute Integration)
- Sign in to Zunapro and open the Turkey module
- Connect each marketplace — paste API keys / OAuth into the Trendyol, Hepsiburada, n11, Amazon TR and Çiçeksepeti tiles
- Link e-Fatura integrator — single OAuth flow with Logo / Mikro / e-Logo / Foriba etc.
- Map KDV rates — Zunapro auto-suggests 20% / 10% / 1% / 0% per product category; confirm with a click
- Go live — first KDV-1, Muhtasar and Geçici Vergi previews populate in the dashboard within minutes
Tax + Accounting + e-Fatura — One Integrated Stack
Connect Trendyol, Hepsiburada, n11, Amazon TR and Çiçeksepeti to Zunapro and run your entire Turkish tax stack on autopilot — KDV auto-calc, e-Fatura auto-issuance, KDV-1 and Muhtasar previews, Geçici Vergi forecast and e-Defter sync to GİB. Built for marketplace finance teams in 2026.
Activate Tax + Accounting →Turkish E-Commerce Tax FAQ 2026
What is the standard VAT (KDV) rate in Turkey for 2026?
The standard KDV (Katma Değer Vergisi) rate in Turkey for 2026 is 20%, applied to most goods and services including consumer electronics, apparel, cosmetics and home goods — i.e. the categories that dominate marketplace volume.
Reduced rates are 10% (basic food, books and educational materials, restaurants, certain textiles, basic medicines) and 1% (unprocessed agricultural produce, certain medical devices, basic newspapers). Exports out of Turkey are zero-rated under KDV Law Article 11/1-a, and the corresponding input KDV is fully refundable through the KDV iadesi procedure.
What is the corporate tax rate in Turkey for 2026?
The standard Kurumlar Vergisi (Corporate Tax) rate in 2026 is 25% for ordinary Ltd. Şti. and A.Ş. companies, 30% for banks, finance, insurance and payment institutions (Law 7456 amendment), and an effective 20% on export-derived income through the 5-percentage-point reduction in KVK Article 32/A.
Corporate tax is paid as quarterly Geçici Vergi (advance) plus an annual return filed between 1 and 30 April of the following year. Q4 was abolished from FY 2022 and is rolled into the annual return.
Do international sellers have to register for KDV in Turkey?
Foreign sellers who maintain stock inside Turkey, use a Turkish fulfilment centre (Trendyol FBT, Hepsiburada HepsiJet XL, Amazon TR FBA) or sell B2C from a permanent establishment must register for KDV like any local seller. Pure cross-border B2C sales of low-value goods may instead fall under the simplified Elektronik Hizmet Sunucularına Özel KDV regime (similar to EU OSS).
In practice, virtually every marketplace seller using a Turkish warehouse qualifies as a Turkish KDV taxpayer and operates on KDV-1 monthly. The standard non-resident route is to incorporate a Limited Şirket, obtain a vergi kimlik numarası, register for KDV and activate e-Fatura within 60 days of starting activity.
What is e-Fatura and when is it mandatory in 2026?
e-Fatura is Turkey's structured UBL-TR 2.1 XML electronic invoice, defined by GİB under VUK Tebliğ Seri No. 509. From 2026, every taxpayer with TRY 3 million or more in 2026 gross revenue must issue e-Fatura for B2B sales and e-Arşiv Fatura for B2C sales.
For marketplace sellers — Trendyol, Hepsiburada, n11, Amazon TR — that threshold is crossed within months of meaningful operation, so the practical answer is "from day one". Connection is via a Private Integrator (Özel Entegratör) such as Logo, Mikro, e-Logo, Foriba or QNB e-Finans; Zunapro handles the full integration including GİB application and mali mühür linkage.
How does Law 7256 affect e-commerce sellers in 2026?
Law No. 7256 (2020) introduced permanent amendments to VUK, KDV Kanunu and KVK that shape e-commerce taxation. The most material:
(1) Marketplaces are obliged to report seller data monthly to GİB — every sale, commission and tax number flows into GİB's backbone and is cross-referenced against the seller's own declarations. (2) The Ministry can designate marketplaces as KDV-tevkifat (withholding) agents on selected categories. (3) The internet-sales e-Fatura threshold was lowered, pulling most marketplace sellers into the e-Fatura system. The net effect: there is no longer a viable "under-reporting" strategy in 2026 — discrepancies are visible to GİB automatically.
Are exports from Turkey VAT-exempt?
Yes. Under KDV Law Article 11/1-a, exports of goods out of Turkey are zero-rated. The export invoice carries 0% KDV, and — crucially — the input KDV paid on procurement of those goods is fully refundable via the KDV iadesi procedure.
For e-commerce specifically, the ETGB (Electronic Commerce Customs Declaration) micro-export regime provides a fast-track export VAT exemption for marketplace parcels up to EUR 15,000 per parcel and 300 kg, declared under Tariff Position 9999. Trendyol International, Hepsiburada Global and own-storefront cross-border parcels all flow through ETGB.
What is withholding tax (tevkifat) and how does it work?
Tevkifat covers two distinct mechanisms in Turkish tax law:
(1) Gelir Vergisi Stopajı (Income Tax Withholding) at typically 20% on freelance / serbest meslek payments, 15% on rental payments to individuals and progressive rates on wages. Declared on the monthly Muhtasar form by the 26th. (2) Kısmi KDV Tevkifatı (Partial KDV Withholding) where the buyer withholds a portion (2/10 to 9/10) of KDV on selected services — freight forwarding, advertising, consultancy, security and cleaning — and pays it directly to GİB on Form KDV-2 by the 25th of the following month.
Under Law 7256, marketplaces themselves can be designated as KDV-tevkifat agents on certain seller commissions; that designation is activated by Communiqué and can change quarter to quarter.
What income tax brackets apply to sole proprietors in 2026?
For fiscal year 2026 the Turkish progressive income tax brackets, as revaluated by Presidential Decree in late 2026, are approximately: 15% up to TRY 158,000; 20% from TRY 158,000 to TRY 330,000; 27% from TRY 330,000 to TRY 1,200,000; 35% from TRY 1,200,000 to TRY 4,300,000; and 40% above TRY 4,300,000.
Sole proprietors (şahıs şirketi) running an e-commerce business are taxed on net business income using these brackets, in addition to their KDV obligations. Above roughly TRY 1.2M annual net profit, incorporating a Limited Şirket and paying flat 25% corporate tax usually becomes cheaper than continuing as a sole proprietor.
How does billing work for foreign customers (OSS / IOSS)?
When a Turkish seller exports to an EU consumer, the Turkish-side e-Arşiv invoice is zero-rated under KDV Article 11/1-a. On the EU side, consignments up to EUR 150 can be cleared under the IOSS (Import One Stop Shop) regime — the seller collects destination-country VAT at checkout and remits it monthly through an EU-resident intermediary.
Above EUR 150 the shipment goes through normal customs and the EU buyer pays import VAT plus duties on delivery. For the UK, IOSS is replaced by HMRC's GBP 135 threshold rule — the Turkish seller registers for UK VAT, collects 20% at checkout and files quarterly to HMRC. For the US, marketplace facilitators (Amazon US, Etsy, eBay US) handle state-level sales tax on the seller's behalf.
What is the 2026 tax declaration calendar for e-commerce sellers?
Key 2026 deadlines:
- KDV-1 — by the 28th of each following month
- KDV-2 (Withholding KDV) — by the 25th of each following month
- Muhtasar ve Prim Hizmet Beyannamesi — by the 26th of each following month
- Geçici Vergi — 17 May (Q1), 17 August (Q2), 17 November (Q3); Q4 abolished and rolled into the annual return
- Annual Corporate Tax — 1 to 30 April 2027 for FY 2026
- Annual Personal Income Tax — 1 to 31 March 2027 for FY 2026
- e-Defter Berat — by the end of the 3rd month following the period
- BA-BS forms — by the end of the following month for counterparties above TRY 5,000
Can foreign companies sell on Trendyol / Hepsiburada without a Turkish entity?
Trendyol International and Hepsiburada Global accept foreign sellers without a Turkish entity for cross-border consignments shipped from abroad. The buyer pays import VAT and duties on delivery, and the seller's invoice is issued under their home-country tax regime.
For warehousing inside Turkey (Trendyol FBT, Hepsiburada HepsiJet XL) or for serving the Turkish domestic customer at scale, a Turkish entity — typically a Limited Şirket — and a Turkish tax number are required. The standard non-resident route: incorporate a Ltd. Şti. via MERSIS (~3–5 days), obtain a vergi kimlik numarası, register for KDV, activate e-Fatura within 60 days. Zunapro can guide the entire setup with a Turkish-licensed Mali Müşavir partner.
What penalties apply for late or missing tax filings in Turkey?
Under VUK the standard penalties in 2026 are:
- Late filing of KDV / Muhtasar — TRY 5,400 to TRY 12,000 özel usulsüzlük (special irregularity) penalty per declaration
- Missing or late e-Fatura issuance — TRY 5,400 per invoice, capped at TRY 270,000 per fiscal year
- Under-declaration of tax (vergi ziyaı) — 1× the unpaid tax as penalty plus monthly gecikme zammı interest of approximately 4.5% per month (rate set by Council of Ministers)
- Failure to keep e-Defter — TRY 27,000+ per period plus loss of tax-loss carry-forward eligibility
Periodic Tax Amnesty Laws (Yapılandırma Kanunu) offer reduced settlements; the latest 2026 amnesty parameters are published in the Resmi Gazete. Check GİB announcements before filing very late, as amnesty terms can dramatically reduce both penalty and interest.
How long does Turkish tax-stack integration take with Zunapro?
Roughly 10 minutes to connect a single marketplace (Trendyol, Hepsiburada, n11, Amazon TR or Çiçeksepeti) plus your e-Fatura private integrator. The full Turkish tax stack — all five marketplaces, e-Fatura, e-Arşiv, e-Defter and KDV / Muhtasar / Geçici Vergi previews — typically goes live in under one hour.
Zunapro's onboarding wizard auto-detects your existing Shopify, WooCommerce, ideasoft, T-Soft or custom catalog and proposes KDV rate mappings. The Mali Müşavir handoff (sharing data with your external accountant) is a single export click.
Run your Turkish tax stack on autopilot in 2026
KDV · Kurumlar Vergisi · Muhtasar · Geçici Vergi · e-Fatura · e-Arşiv · e-Defter — one panel, GİB-ready, marketplace-reconciled. Connect Trendyol, Hepsiburada, n11, Amazon TR and Çiçeksepeti and never miss a 28th-of-the-month deadline again.
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