Turkey's Revenue Administration has announced the publication of Presidential Decision No. 9284, which establishes a withholding tax rate of 1% on payments made by intermediaries to service providers performing activities within the scope of Law No. 6563 on the Regulation of Electronic Commerce. The Presidential Decision enters into force on 1 January 2025.
Intermediaries required to withhold include:
- Intermediary service providers: Natural and legal persons who provide an electronic comm…