Do you know what special communication tax is ?
3. SPECIAL COMMUNICATION TAX
(Law No. 6802, Official Gazette No. 9362 dated 23.07.1956) Telecommunication services are subject to special communication tax. This tax is not included in the VAT base. Special communication tax rates are as follows:
On mobile electronic communication services (including the sales for pre-paid lines) %25, The services regarding the transmission of radio and television broadcasts on satellite platforms and cable medium 15%,
Usage Note: This document includes unofficial translation and explanatory notes regarding Turkish tax laws. This note shall not
have legal bindingness. It shall not be used as an official document in any official and private corporations and institutions and
national and international courts. It shall not be quoted for official documents. Our administration cannot be held responsible for
any legal results that may occur with the use of this note. The Turkish version of the laws are binding for official and private
operations, quotes and legal processes.
The internet providing services by wired, wireless and mobile 5%, Electronic communication services not listed above 15%.
Tax payers are the operators who provide the electronic communication services. The tax base for special communication tax is the same as the VAT base. Tax payers will declare the communication tax on the VAT returns and pay the accrued tax by the 15th day of the following month. Special communication tax is not deductible for income and corporate tax purposes. In 2015, 1.16% of the General Budget Tax Revenues comes from special communication tax and the total amount of tax revenues derived from special communication tax is 4.731.654.000 TL (Turkish Lira).
