Developments In Tax Legislatıon Dec. 22, 2024

With the Presidential Decree dated 21/12/2024 and numbered 9284; The withholding rate to be made by intermediary service providers and electronic commerce intermediary service providers over the payments they make to service providers and electronic commerce service providers due to their activities within the scope of the Law No. 6563 on the Regulation of Electronic Commerce has been determined as 1%.

With the Presidential Decree No. 9286 published in the Official Gazette dated 22/12/2024, the rate of withholding tax on dividends distributed by full taxpayer corporations to full taxpayer real persons, limited taxpayer real persons, limited taxpayer corporations, non-income and corporate taxpayers and those exempt from income tax was increased from 10% to 15%.