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Turkey VAT Withholding (Tevkifat) Calculator

Split the VAT on a Turkish invoice with partial withholding into the part the buyer declares and the part the seller collects, and see what the buyer actually pays.

Tax base (excl. VAT)0
Calculated VAT0
VAT withheld (declared by the buyer)0
VAT collected by the seller0
Invoice total (incl. VAT)0
Amount the buyer pays the seller0

The withheld VAT is declared by the buyer on VAT Return No. 2 (2 No.lu KDV Beyannamesi). Ratios follow the VAT General Implementation Communiqué (KDV Genel Uygulama Tebliği); codes 616 and 626 apply only to the public bodies and designated buyers listed in the communiqué.

List of withholding ratios · Last checked: 10/6/2026
CodeType of work (tevkifat code)Withholding ratio
601Yapım işleri ve birlikte ifa edilen mühendislik-mimarlık, etüt-projeConstruction works and related engineering, architecture and survey-project services4/10
602Etüt, plan-proje, danışmanlık, denetim ve benzeri hizmetlerSurvey, planning/design, consulting, supervision and similar services9/10
603Makine, teçhizat, demirbaş ve taşıt tadil, bakım ve onarımıModification, maintenance and repair of machinery, equipment, fixtures and vehicles7/10
604Yemek servis hizmetiCatering (meal) services5/10
605Organizasyon hizmetiEvent organisation services5/10
606İşgücü temin hizmetleriStaffing (labour supply) services9/10
607Özel güvenlik hizmetiPrivate security services9/10
608Yapı denetim hizmetleriBuilding inspection services9/10
609Fason tekstil ve konfeksiyon, çanta ve ayakkabı dikim işleriContract textile and garment work, bag and shoe sewing7/10
610Turistik mağazalara müşteri bulma/götürme hizmetleriBringing customers to tourist shops9/10
611Spor kulüplerinin yayın, reklam ve isim hakkı gelirleriBroadcasting, advertising and naming-rights income of sports clubs9/10
612Temizlik hizmetiCleaning services9/10
613Çevre ve bahçe bakım hizmetleriEnvironmental and garden maintenance services9/10
614Servis taşımacılığı hizmetiStaff and school shuttle transport5/10
615Her türlü baskı ve basım hizmetleriPrinting and publishing services of all kinds7/10
616Diğer hizmetler (belirlenmiş alıcılara)Other services (to designated buyers)5/10
617Hurda metalden elde edilen külçe teslimiSupply of ingots made from scrap metal7/10
618Bakır, çinko, demir-çelik, alüminyum ve kurşun külçe teslimiSupply of copper, zinc, iron-steel, aluminium and lead ingots7/10
619Bakır, çinko ve alüminyum ürünlerinin teslimiSupply of copper, zinc and aluminium products7/10
620İstisnadan vazgeçenlerin hurda ve atık teslimiScrap and waste supplied by those who waived the exemption7/10
621Hurda ve atıklardan elde edilen hammadde teslimiSupply of raw materials obtained from scrap and waste9/10
622Pamuk, tiftik, yün, yapağı, ham post ve deri teslimiSupply of cotton, mohair, wool, fleece, raw hides and skins9/10
623Ağaç ve orman ürünleri teslimiSupply of timber and forest products5/10
624Yük taşımacılığı hizmetiFreight transport services2/10
625Ticari reklam hizmetleriCommercial advertising services3/10
626Diğer teslimler (belirlenmiş alıcılara)Other supplies (to designated buyers)2/10
627Demir-çelik ürünlerinin teslimiSupply of iron and steel products5/10

Source

This tool runs entirely in your browser; your data is never sent to a server.

How to use

  1. 1Choose whether the amount you enter excludes VAT (tax base) or includes it.
  2. 2Select the VAT (KDV) rate: 20%, 10% or 1%.
  3. 3Pick the type of work from codes 601–627 so the ratio (2/10–9/10) fills in, or choose a ratio from 1/10 to 10/10 manually.
  4. 4Read the calculated VAT, the VAT withheld, the VAT collected by the seller, the invoice total and the amount payable.

What is VAT withholding (KDV tevkifatı)?

With partial withholding, part of the VAT on an invoice is not paid to the seller: the buyer withholds it and pays it directly to the tax office on VAT Return No. 2 (2 No.lu KDV Beyannamesi). The share is written as a fraction — under 7/10, the buyer declares seven tenths of the VAT and the seller collects the remaining three tenths. Which services and deliveries are covered, and which buyers must withhold, is set by the VAT General Implementation Communiqué; the codes and ratios used here follow the GİB code lists and are listed with their source under the tool.

Worked example

A maintenance and repair invoice (code 603, 7/10) with a 50,000 TRY tax base at 20% VAT carries 10,000 TRY of VAT. The buyer withholds 10,000 × 7/10 = 7,000 TRY and declares it; the seller collects 3,000 TRY of VAT. The invoice total including full VAT is 60,000 TRY, while the buyer actually pays the seller 50,000 + 3,000 = 53,000 TRY. The calculator also works backwards from a VAT-inclusive figure if you only know the agreed total.

Thresholds, codes and who needs it

Partial withholding does not apply when the VAT-inclusive total does not exceed 12,000 TRY, the 2026 invoicing threshold; the tool warns you in that case. Codes 616 and 626 apply only to public bodies and the designated buyers listed in the communiqué. Typical users are foreign-owned companies and their accountants in Turkey, freelancers and agencies invoicing Turkish clients for consulting, cleaning, security, catering, transport or advertising, and finance teams checking supplier invoices. Results are for information; confirm special cases with a Turkish accountant.

Frequently asked questions

How is withheld VAT calculated?

Calculate VAT on the tax base, then multiply it by the withholding ratio (e.g. 7/10). That share is declared by the buyer; the rest is paid to the seller.

Who pays the withheld VAT in Turkey?

The buyer. It declares and pays the withheld part on VAT Return No. 2; the seller collects only the remaining VAT.

Which withholding ratio applies to my service?

It depends on the type of work. Pick it from the list of codes 601–627; ratios range from 2/10 (freight transport) to 9/10 (consulting, cleaning, security and others).

Is there a minimum amount for withholding?

Yes. Partial withholding does not apply if the VAT-inclusive total does not exceed 12,000 TRY in 2026.

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