Based on the partial-withholding rates in the VAT General Implementation Communiqué (I/C-2.1). The partial-withholding threshold is 12,000 TRY including VAT — partial withholding does not apply below this amount. For informational purposes only; consult your accountant or the Revenue Administration (GİB) for the exact application.
This TRY 12,000 threshold may be revised by the Revenue Administration (GİB); confirm the current amount as of your transaction date.
VAT Amount
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Withheld VAT
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VAT Payable to Seller
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Total Invoice Amount
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Who declares the withheld VAT? The buyer declares and pays the withheld portion via the VAT Return No. 2 (Sorumlu Sıfatıyla), while the seller declares the remaining portion (the VAT actually collected) in their own VAT Return No. 1.
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Frequently Asked Questions
VAT withholding means that, for certain goods/services, part (or all) of the calculated VAT is declared and paid directly to the tax office by the buyer instead of the seller. The purpose is to secure VAT collection and prevent tax loss. It is regulated under section (I/C-2.1) of the VAT General Implementation Communiqué.
In partial withholding, only a certain fraction of the calculated VAT (e.g. 5/10, 7/10, 9/10) is withheld by the buyer, and the remainder is paid to the seller. In full withholding (10/10), the entire calculated VAT is withheld by the buyer; no VAT is paid to the seller at all. Certain transactions, such as services received from abroad and payments to self-employed professionals, fall under full withholding.
For transactions subject to partial withholding, if the amount including VAT does not exceed 12,000 TRY, partial withholding is not applied and the seller collects the entire calculated VAT from the buyer. This threshold only applies to partial withholding — transactions subject to full withholding are withheld regardless of the amount.
The buyer declares the withheld VAT amount via their own VAT Return No. 2 (declared as a withholding agent) and pays it to the tax office; they can also deduct this amount in their own Return No. 1. The seller declares the portion actually paid to them (the remainder after withholding) as output VAT in their own VAT Return No. 1.
This tool offers a preliminary calculation based on the general rates specified in the Communiqué for the common transaction types listed. However, exceptions, full/partial exemptions, the buyer's taxpayer status (whether they are a VAT payer), and sector-specific rules that may change the outcome are not covered by this tool — consult your accountant or the Revenue Administration (GİB) for an exact, binding calculation.
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