In accordance with the Provisional Article 6 added to the Decree No. 2007/13033 with the Presidential Decision No. 2812, until 31/12/2020; Value Tax Rates were lowered from %8 to %1.

I-) Goods and services with VAT rate reduced from %18 to %8 until 31/12/2020
a) Office rental service
b) Congress, conference, seminar, concert, fair and amusement park entrance fees
c) Organization services provided in wedding, wedding, ball and cocktail halls ç) Services provided in barbering and hairdressing and beauty salons
d) Repair and repair of tailoring, clothing and home textile products
e) Repair of shoes and leather goods and shoeshine services
f) Dry cleaning, laundry, ironing of clothing and other textile products
g) Carpet and rug washing services
ğ) Maintenance and repair of bicycles, motorcycles and mopeds (excluding materials)
h) Maintenance and repair (excluding materials) of household electrical appliances (refrigerator, oven, washing machine, dishwasher, oven, air conditioner, etc.) i) Consumer electronics products (TV, Radio, CD/DVD players, home-type video cameras, etc.) .) maintenance and repair (excluding materials)
i) Maintenance and repair (excluding materials) of heating products used at home (thermosiphon, water heater, bath boiler, combi boiler, etc.) (excluding central heating boilers)
j) Maintenance and repair of home and garden equipment (excluding materials)
k) Maintenance and repair of furniture and home furnishings (excluding materials)
l) Maintenance and repair of computers, communication tools and equipment, watches (excluding materials)
m) Maintenance and repair of musical instruments
n) Locksmith and key duplication services and porter services
o) Lubrication, washing, polishing services of motor vehicles and maintenance and repair of their seats and upholstery (excluding materials)
ö) Housing maintenance, repair, painting and cleaning services provided to households (excluding materials)
p) Food and beverage services outside the scope of the 24th line of the “B) OTHER GOODS AND SERVICES” section of the Annexed list numbered II (excluding the part related to alcoholic beverages)
r) Passenger transportation services
s) Excluding the goods in the 4th row of the "A) FOOD MATERIALS" section of the Annex II list, the items included in the Chapter 6 of the Turkish Customs Tariff Schedule Divided into Statistical Positions in the annex of the Presidential Decree dated 30/12/2019 and numbered 1951. flower delivery with ornamental plants

II-) Goods and services with VAT rate reduced from %8 to %1 until 31/12/2020
a) Entrance fees in the 16th row of the "B) OTHER GOODS AND SERVICES" section of the Annex II list.
16) Cinema, theatre, opera, operetta, ballet, museum entrance fees,
b) Food and beverage services in the 24th row of the “B) OTHER GOODS AND SERVICES” section of the attached list no. II.
24) Except for casinos, open-air casinos, bars, dance halls, discotheques, pavilions, taverns, pubs, cocktail lounges and similar places, coffee houses, country cafes, tea gardens, tea houses, coffee shops, cafeterias, patisseries, places where standing meals are eaten , places that sell food in packages or provide catering services in other ways, restaurants, alcoholic restaurants, kebab shops and similar places (excluding places that have a first class restaurant license or operating certificate, and restaurants within three star hotels, holiday villages and similar facilities). services (excluding the part of the services provided in these places for alcoholic beverages),
c) Food and beverage services in the 25th row of the "B) OTHER GOODS AND SERVICES" section of the Annex II list.
25) Overnight service provided in hotels, motels, pensions, holiday villages and similar accommodation facilities (according to the provisions of Law No. 1618, the amount of overnight service transferred to the customer by travel agencies that have obtained an operating license from the Ministry of Culture and Tourism and the intermediary fees related to this service) rate is applied.

All services provided to those who do not benefit from the overnight service in the accommodation facilities and the services provided together with the overnight service but which are separately documented or priced separately in the document pertaining to the overnight service are not included in this order. However, although other services that are customary to be provided within the scope of overnight service and included in the overnight price are included in this order, the value added tax amounts incurred for alcoholic beverages offered within the overnight price determined in this way cannot be deducted by the service providers.)

With the regulation, 10 percent income tax will be deducted for rent payments made in cash or on account until 31 December 2020. Thus, a 10% rate will apply to the rent payments to be made by the taxpayers, who are liable to make deductions, to real persons, cooperatives, associations and foundations.