The Digital Services Tax was introduced by Law No. 7193, published in the Official Gazette dated 07/12/2019 and numbered 30971. The law stipulated that revenues obtained from the services listed in the law are subject to the Digital Services Tax and that the taxpayers are digital service providers. The main rules were as follows: Those whose revenue obtained in Türkiye from in-scope digital services in the fiscal year preceding the relevant fiscal year is below TRY 20 million, or whose worldwide revenue is below EUR 750 million (or the TRY equivalent of a foreign currency amount), are exempt from the Digital Services Tax. If the taxpayer is a member of a consolidated group for financial accounting purposes, the group’s total revenue from in-scope services is taken into account when applying these thresholds. The tax base is the revenue obtained from in-scope services during the relevant taxation period. Taxpayers and withholding agents must file their Digital Services Tax returns with the relevant tax office by the end of the month following the taxation period. The Digital Services Tax rate was 7.5%. With Presidential Decision No. 10767, published in the Official Gazette dated 25/12/2025 and numbered 33118, the Digital Services Tax rate was reduced to 5% as of 01/01/2026 and to 2.5% as of 01/01/2027.