# KDV Hesaplama 2026 — Türkiye VAT calculator

Source page: https://valem.run/calculators/turkey/vat

Turkish KDV is %20 as the general rate, %10 for goods and services in list (II) — textiles, health, education, hotels — and %1 for list (I), mainly basic food.

**Tax year:** 2026

## How it is calculated

The rates are not in the VAT code. They are fixed by a **presidential decree** — the Karar on determining VAT rates, first published in the Resmî Gazete in 2007 and amended since — which GIB publishes as a consolidated document. MADDE 1 sets %20 for taxable transactions not in the attached lists, %1 for list (I) and %10 for list (II).

The current figures are recent and the change was large. **Cumhurbaşkanı Kararı 7346 raised the general rate from %18 to %20 and the middle rate from %8 to %10 with effect from 10 July 2023.** The %1 band on basic food was left alone. So guidance written before that date is wrong by two percentage points on both of the rates most invoices use — which is a bigger error than it sounds, because %18 is still the figure many people remember.

Which rate applies is decided by whether the supply appears in the attached (I) or (II) list, not by a general principle, so the labels here give the authority’s own examples rather than reproducing lists that run to hundreds of entries. This page covers the **rate schedule only**: Turkey’s registration rule is not in this decree, so no threshold is published here.

## Worked example

With Amount of 100, this model computes Vat Amount of 20.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount | number |
| `direction` | Direction | string |
| `category` | What is being supplied | string |
| `reverseCharge` | B2B reverse charge applies | boolean |

## Sources

- [GIB - Guncel KDV Oranlari, MADDE 1 (%20 / %10 / %1)](https://cdn.gib.gov.tr/api/gibportal-file/file/getFileResources?objectKey=arsiv%2Fyardim-kaynaklar%2Fyararli-bilgiler%2Fkdv-oranlari.pdf) (checked 2026-10-05)

## What this page claims

The Valem engine reproduces this model's formula through 5 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/turkey/vat.json
- Compute by URL: https://valem.run/calculators/turkey/vat.json?amount=100
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `turkey/vat`)