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Teklif Atölyesi
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Turkish VAT withholding calculator

Choose the invoice amount and the type of work; see the withheld VAT, the amount payable to the seller and whether the amount exceeds the withholding threshold.

Calculated in your browser; the numbers you enter are never sent anywhere.

₺
Amount entered
VAT rate
Withheld VAT (3/10)
TRY 3,000.00
Payable to the seller
TRY 57,000.00

The amount incl. VAT, TRY 60,000.00, exceeds the 2026 threshold (TRY 12,000.00): withholding applies.

VAT base
TRY 50,000.00
VAT (20%)
TRY 10,000.00
Total incl. VAT
TRY 60,000.00
VAT collected by the seller
TRY 7,000.00

Calculation steps

  1. VAT = TRY 50,000.00 × 20% = TRY 10,000.00
  2. Withheld VAT = TRY 10,000.00 × 3/10 = TRY 3,000.00 (the buyer pays it to the tax office)
  3. Payable to the seller = TRY 60,000.00 − TRY 3,000.00 = TRY 57,000.00

For information only; this is not tax advice. Rates follow the Turkish VAT General Implementation Communiqué and the threshold is the invoice limit in Article 232 of the Tax Procedure Law; scope depends on the buyer and the type of work.

How is it calculated?

Under Turkish VAT withholding (KDV tevkifatı), the buyer pays part of the invoiced VAT to its own tax office instead of to the seller. At 3/10, three tenths of the VAT stay with the buyer; the seller receives the base plus the remaining seven tenths.

The rate depends on the type of work: commercial advertising 3/10, construction work 4/10, maintenance-repair and printing 7/10, goods supplied to public bodies (other supplies) 2/10. For printing and construction, withholding applies only to designated buyers such as public institutions, municipalities and banks.

Partial withholding applies when the amount including VAT exceeds the invoice limit in Article 232 of the Tax Procedure Law. For 2026 this limit is TRY 12,000; at or below the limit there is no withholding.

Teklif Atölyesi suggests withholding automatically in the quote based on the customer’s tax profile and the line’s service class; withheld VAT and the payable amount are shown separately on the quote, the order and the e-invoice.

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