Turkey VAT (KDV) Calculator
Enter an amount and rate to add VAT, extract VAT or find the base from a VAT amount. Choose 1%, 10%, 20% or a custom rate.
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This tool is for information only and does not replace tax advice. It uses Turkey VAT (KDV) rates: 1%, 10% and the 20% standard rate. Rates can change, so check them with the Revenue Administration (Gelir İdaresi).
How to Calculate VAT-Inclusive and VAT-Exclusive Amounts
VAT (KDV, Katma Değer Vergisi) is an indirect tax paid to the government every time a good or service changes hands in Turkey. The seller collects VAT from the buyer and remits it to the government. The most common issue when issuing invoices is mixing up the tax base with the VAT-inclusive total.
Formula: VAT-Exclusive to VAT-Inclusive
VAT-Inclusive Total = Base × (1 + VAT Rate). For example, adding 20% VAT to a 1,000 TRY base: 1,000 × 1.20 = 1,200 TRY VAT-inclusive total. VAT amount = 1,200 − 1,000 = 200 TRY.
Reverse VAT (Extract VAT-Exclusive from VAT-Inclusive)
Base = VAT-Inclusive Total ÷ (1 + VAT Rate). From a 1,200 TRY VAT-inclusive amount at 20%: 1,200 ÷ 1.20 = 1,000 TRY base. Common mistake: 1,200 × 0.20 = 240 TRY is wrong because that takes a percentage of the VAT-inclusive total and miscalculates the base.
Example Scenarios
| Operation | Input | Rate | Excl. VAT | VAT Amount | Incl. VAT |
|---|---|---|---|---|---|
| Add VAT | 5,000 TRY base | 20% | 5,000.00 TRY | 1,000.00 TRY | 6,000.00 TRY |
| Extract VAT | 6,000 TRY incl. | 20% | 5,000.00 TRY | 1,000.00 TRY | 6,000.00 TRY |
| Find Base | 1,000 TRY VAT | 20% | 5,000.00 TRY | 1,000.00 TRY | 6,000.00 TRY |
| Add VAT | 2,000 TRY base | 10% | 2,000.00 TRY | 200.00 TRY | 2,200.00 TRY |
Current Turkey VAT (KDV) Rates and Application Areas in 2026
Which goods and services fall under which VAT rate is a common question in Turkey. The table below summarises the rates in effect as of 2026.
Products and Services at 1% and 10% VAT Rates
The 1% rate applies to most basic food products (bread, flour, milk, eggs, meat, pulses, fresh fruit and vegetables) and to newspapers and magazines. The 10% rate applies to books and school stationery, medicines and medical devices, clothing and shoes, and restaurant and hotel services. For homes with a building permit issued after 1 April 2022, the part of the net area up to 150 m² is taxed at 10% and the part above it at 20%; projects permitted earlier and urban renewal projects can have different rates, including 1%.
20% Standard VAT Rate (General Goods and Services)
20% is Turkey's standard VAT rate. Electronics, cars, consulting, software, and any goods or services not on a reduced-rate list fall under this rate.
| Category | Rate | Examples |
|---|---|---|
| Most basic food products | 1% | Bread, flour, milk, eggs, meat, grains, pulses |
| Fresh fruit and vegetables | 1% | Fruit, vegetables, dry onions, potatoes |
| Newspapers and magazines | 1% | Printed newspapers and magazines |
| Books and school stationery | 10% | Books, pencils, school notebooks, erasers |
| Medicines and medical devices | 10% | Medicinal products for human use, medical devices |
| Clothing, shoes, bags, home textiles | 10% | Ready-made clothing, shoes, towels, curtains |
| Restaurant, café and hotel services | 10% | Food service (excluding alcoholic drinks), accommodation |
| Housing (net area up to 150 m²) | 10% | Homes with a building permit issued after 1 April 2022 |
| Housing (net area above 150 m²) | 20% | Homes with a building permit issued after 1 April 2022 |
| Standard rate (most goods and services) | 20% | Electronics, cars, consulting, software |
What Is VAT Withholding (Tevkifat) and How Is It Shown on an Invoice?
VAT withholding (tevkifat) requires the buyer in certain transactions to pay part of the VAT directly to the tax office instead of to the seller. It is used to prevent VAT evasion, especially in service sectors such as construction, cleaning, security and consulting.
Partial Withholding Transactions and Deduction Rates (e.g., 5/10, 9/10)
In partial withholding, a fixed share of the VAT is withheld by the buyer. Example rates: 2/10 (freight transport), 4/10 (construction works), 5/10 (shuttle transport), 7/10 (metal, plastic and paper scrap and waste deliveries), 9/10 (cleaning, environmental and garden maintenance, private security, labour supply, consulting). Example: 10,000 TRY base, 20% VAT = 2,000 TRY, 5/10 withholding: VAT paid to the seller = 1,000 TRY, VAT the buyer pays to the tax office = 1,000 TRY. The invoice shows a VAT-inclusive total of 12,000 TRY; the buyer pays the seller 11,000 TRY.