Short answer: Turkey's VAT (katma değer vergisi, KDV) has a standard rate of 20%, with reduced rates of 10% and 1% for goods and services on two official lists, as of October 2026. Non-resident travelers can reclaim VAT on goods bought from authorized shops when the invoice total exceeds TRY 1,000 excluding VAT and the goods leave Turkey within three months, with the invoice certified by customs at departure. Services, including hotel stays and restaurant meals, are not refundable.
Calculate it with your own figures: Turkey VAT calculator.
Yes, there is VAT in Turkey, and it is included in almost every consumer price, from a café bill to an electronics purchase. For shoppers it is a hidden part of the price; for businesses it is a tax they collect on sales and offset against the VAT they pay on purchases. Hotels also charge a separate accommodation tax that is shown on the invoice next to VAT.
This guide covers the 2026 rates and what falls under each, how to calculate VAT, hotel VAT and the accommodation tax, invoices and the VAT number, and the tourist refund step by step. Rules are as of October 2026, from VAT Law No. 3065, the Revenue Administration (GİB) and the Resmî Gazete. Refund operators and shops are not named here.
Turkey VAT rate in 2026: 20%, 10% and 1%
Turkey's general VAT rate is 20%, and goods and services on list (II) are taxed at 10% and those on list (I) at 1%, under Decision 2007/13033 as published in GİB's current VAT rates document.
Article 28 of VAT Law No. 3065 lets the President set rates by decision. Presidential Decision 7346 (Resmî Gazete, 7 July 2023) raised the general rate from 18% to 20% and the list (II) rate from 8% to 10% from 10 July 2023, and the latest amendment recorded in GİB's document is Decision 9126, in force from 15 November 2024.
| Rate | Applies to | Examples |
|---|---|---|
| 1% | List (I) | Most basic foods such as fruit, vegetables, cereals, flour and dairy products; certified seeds; some used vehicles; funeral services |
| 10% | List (II) | Clothing, textiles, shoes and bags; books; medicines and medical devices; education; cinema, theater and museum tickets; restaurant and café services; overnight stays in hotels |
| 20% | Everything not on the lists | Electronics, fuel, new cars, alcoholic drinks, professional and consulting services |
Whether a product is on a list depends on its definition and customs tariff code in the decision, so borderline items should be checked against the text. New housing has its own rules based on floor area and other conditions.
How to calculate VAT in Turkey
To add VAT, multiply the net price by 1.20 at the general rate; to remove it from a VAT-inclusive price, divide by 1.20, never multiply by 0.80.
At 20%, the VAT inside a VAT-inclusive price is one sixth of that price (16.67%); at 10% it is 9.09% and at 1% it is 0.99%. Consumer prices on shelves and menus must include all taxes: Article 54 of Consumer Protection Law No. 6502 requires labels to show the final price, and if the label and the till differ, the lower price applies.
Hypothetical example: a laptop costs TRY 30,000 including 20% VAT.
- Price before VAT: 30,000 ÷ 1.20 = TRY 25,000.00
- VAT: 30,000 − 25,000 = TRY 5,000.00
- Wrong method: 30,000 × 0.80 = TRY 24,000, which overstates the VAT by TRY 1,000.
For a consulting fee of TRY 12,500 before VAT, the invoice shows VAT of 12,500 × 20% = TRY 2,500 and a total of TRY 15,000.
The rate in force on the taxable event, normally the delivery of goods or completion of a service (Article 10), determines which rate applies when rates change. A rate rise passed on in full lifts a VAT-inclusive price by (1 + new rate) ÷ (1 + old rate), which is why the 2023 increase from 18% to 20% added about 1.7% to prices; how Turkey measures price changes is explained in Turkish lira inflation rate.
VAT in Turkey hotels and the accommodation tax
Overnight stays in hotels, motels, guesthouses and similar establishments are taxed at 10% VAT, and a separate accommodation tax of 1% applies until 31 December 2026.
The overnight-stay service is item 25 of list (II). Services sold separately or priced separately on the invoice follow their own rates: food and soft drinks served in restaurants are also at 10%, while alcoholic drinks are at 20%.
The accommodation tax (konaklama vergisi) is set by Article 34 of Expenditure Taxes Law No. 6802. It covers overnight stays and the other services sold with them inside the establishment, such as food, drink, activities and use of pools, spas or sports areas. The statutory rate is 2%, but Presidential Decision 11263 (Resmî Gazete, 1 May 2026) set it at 1% until 31 December 2026 inclusive. It is calculated on the price excluding VAT, must be shown separately on the invoice and is not included in the VAT base.
Hypothetical example: a three-night stay priced at TRY 15,000 before taxes, room only, in October 2026.
- Accommodation tax: 15,000 × 1% = TRY 150.00
- VAT: 15,000 × 10% = TRY 1,500.00
- Invoice total: TRY 16,650.00
The 1% rate expires at the end of 2026; unless a new decision is published, the statutory 2% would apply from 1 January 2027. Neither the VAT nor the accommodation tax on a hotel stay can be refunded to tourists, because the refund covers goods only.
Invoices and the Turkey VAT number
A Turkish VAT number is the business's 10-digit tax identification number (vergi kimlik numarası); individuals who are Turkish citizens use their 11-digit identity number for tax purposes.
There is no separate VAT registration number: the same tax number appears on invoices and tax returns. Invoices between businesses show the net amount, the rate and the VAT separately, and under Article 29 a buyer that is a VAT taxpayer can deduct the VAT shown on invoices it receives from the VAT it charges, paying only the difference. If deductible VAT exceeds the VAT charged, the excess carries forward to later periods and is generally not refunded, except in cases the law lists, such as exports.
Final consumers cannot deduct VAT, which is why tourists have a separate refund route for goods they export. Foreigners can obtain a Turkish tax number for transactions such as buying property; see Turkish tax number for foreigners.
VAT refund in Turkey for tourists: who qualifies
The tourist refund under Article 11/1-b of VAT Law No. 3065 is available to people who do not reside in Turkey, on goods bought from authorized sellers and taken out of the country, according to GİB's VAT General Implementation Communiqué.
- Buyers: foreign nationals who do not reside in Turkey, and Turkish citizens who live abroad and hold a residence document issued by that country.
- Sellers: VAT taxpayers holding a permit (izin belgesi) from their tax office, or sellers with a contract with a refund intermediary authorized by GİB. The permit must be displayed in the shop, so ask before paying.
- Goods only: any goods a traveler can carry, except products on list (I) of the Special Consumption Tax Law, such as fuels. Services, including hotels, restaurants, transport and tours, are excluded.
- Minimum amount: the goods on the invoice must total more than TRY 1,000 excluding VAT, a limit in force since 1 February 2024 under VAT Communiqué No. 49.
At the sale, the seller charges VAT as usual and issues an invoice in four copies, three of which go to the buyer, showing the passport type and number and the buyer's bank details. Residents of Turkey, including foreigners with residence permits, do not qualify. The refund concerns VAT only; customs allowances and import rules in your destination country are separate.
How to claim the VAT refund at departure
The goods must leave Turkey within three months of the invoice date, and customs must certify the invoice at departure before any refund is paid.
At exit, show the goods and the invoice copies to customs. The officer certifies that the goods are leaving, and the buyer leaves two of the three certified copies with the officer. The refund can then be received in several ways:
| Route | How it works | Time limit |
|---|---|---|
| Bank branch at the border | A check from the seller, certified by customs, is cashed in foreign currency or lira | At departure |
| After departure | The buyer sends the certified invoice to the seller, who transfers the refund | Invoice sent within 3 months of exit; seller pays within 10 days of receiving it |
| Advance at the shop | The seller pays the refund at the time of sale | Goods exported within 3 months; certified invoice returned within 3 months of exit |
| Authorized intermediary | A GİB-authorized firm pays the refund for its partner shops | Same periods as above |
Hypothetical example: a visitor buys clothing for TRY 5,500 including 10% VAT and a watch for TRY 6,000 including 20% VAT on one invoice. The amounts before VAT are TRY 5,000 and TRY 5,000, so the TRY 10,000 total exceeds the TRY 1,000 minimum. The VAT is TRY 500 + TRY 1,000 = TRY 1,500. If the goods leave within three months and the invoice is certified, the TRY 1,500 of VAT is refundable.
Keep the goods and invoices easy to reach until customs has seen them. Other tax topics for visitors and property buyers are covered in Turkey property tax and Turkey income tax brackets.
Frequently asked questions
What is the VAT rate in Turkey?
The standard rate is 20%. Goods and services on list (II), such as clothing, books, restaurant meals and hotel stays, are taxed at 10%, and those on list (I), mostly basic foods, at 1%, as of October 2026.
How much is VAT on hotels in Turkey?
Overnight stays are taxed at 10% VAT. A separate accommodation tax of 1% of the price before VAT also applies until 31 December 2026, after which the statutory rate is 2% unless a new decision is published.
What is the minimum purchase for a VAT refund in Turkey?
The goods on the invoice must total more than TRY 1,000 excluding VAT, a limit in force since 1 February 2024. The shop must be authorized to make tax-free sales.
How long do I have to claim the VAT refund?
The goods must leave Turkey within three months of the invoice date. If the refund is not paid at the border, the certified invoice must be sent to the seller within three months of departure, and the seller must pay within 10 days of receiving it.
Can tourists get VAT back on restaurants and hotels in Turkey?
No. The refund under VAT Law Article 11/1-b applies only to goods taken out of Turkey; services such as hotel stays, restaurant meals and tours are excluded.
What is a Turkish VAT number?
It is the 10-digit tax identification number of the business, printed on its invoices. Turkey has no separate VAT registration number, and Turkish citizens use their 11-digit identity number for tax purposes.
Sources
- Mevzuat: VAT Law No. 3065, Articles 10, 11, 28 and 29 (Turkish) (opens in a new tab)
- GİB: Current VAT rates, Decision 2007/13033 and lists (I) and (II) (Turkish) (opens in a new tab)
- Resmî Gazete: Presidential Decision 7346 raising VAT rates to 20% and 10%, 7 July 2023 (Turkish) (opens in a new tab)
- GİB: VAT General Implementation Communiqué, consolidated text, section on goods taken abroad by non-resident travellers (Turkish) (opens in a new tab)
- Mevzuat: Expenditure Taxes Law No. 6802, Article 34 on the accommodation tax (Turkish) (opens in a new tab)
- Resmî Gazete: Presidential Decision 11263 setting the accommodation tax at 1% until 31 December 2026, 1 May 2026 (Turkish) (opens in a new tab)
- Mevzuat: Consumer Protection Law No. 6502, Article 54 on price labels (Turkish) (opens in a new tab)
This guide is general information, not investment, legal or tax advice. Amounts, rates and rules in Turkey change often: check the date given for each figure and the official source before you rely on it, and ask a licensed adviser about your own situation. Sources, checks and corrections: see the editorial policy.