Special Communication Tax Rates
According to Article 45 of Law no 5035 of Expense Taxes Law No 6802 and Supeseeded Law no 39
2020 2019 2018
All transfer, communication and turnover services related to mobile telecom management (including prepaid card sales) 7.5% 7.5% 7.5%
Services related to transmitting radio and television broadcast 7.5% 7.5% 7.5%
Cable, wireless and mobile internet providing services 7.5% 7.5% 7.5%
All other telecom services not included above 7.5% 7.5% 7.5%
First initiation of mobile phone service membership (fixed tax) 65,00 TL 79,00 TL 53,00 TL