On 24 October 2019, a draft law providing various tax measures was submitted to the parliament in Turkey The draft introduces a new digital services tax, accommodation tax and valuable residence tax.
Turkish digital services tax covers certain digital services such as advertising, supply of any digital content on digital platforms, including software, applications, music, videos, video games, in-game applications, etc. The tax rate is 7.5%.
The valuable residence tax covers the value of residences exceeding TRY 5,000,000. The minimum tax rate is 0.3%.
Accommodation services rendered in hotels, motels, holiday camps, hostels, flats (on short-term leases), guesthouses, campsites, etc. are subject to 1% accommodation tax. On 1 January 2021, the tax rate will be increased from 1% to 2%.