Type of Delivery/Service	Delivery has been Made/Service has Been Provided Installations	Withholding Rate	Department of VAT General Application Communiqué
Construction Works and Engineering-Architecture and Surveying-Project Services Performed Together with These Works	*Designated Recipients	4/10	2.1.3.2.1.< / p>
Construction Works Exceeding 5 Million TL	VAT Taxpayers	4/10	2.1.3.2.1.< / p>
Survey, Plan-Project, Consultancy, Audit and Similar Services	*Designated Recipients	9/10	2.1.3.2.2.< / p>
Modification, Maintenance and Repair Services of Machinery, Equipment, Fixtures and Vehicles	*Designated Recipients	7/10	2.1.3.2.3.< / p>
Food Service and Organization Services	*Designated Recipients	5/10	2.1.3.2.4.< / p>
Labor Supply Services	VAT Payers and Designated Recipients	9/10	2.1.3.2.5.< / p>
Building Inspection Services	VAT Payers and Designated Recipients	9/10	2.1.3.2.6.< / p>
Contract-Produced Textile and Garment Works, Bag and Shoe Sewing Works and Brokerage Services for These Works	VAT Payers and Designated Recipients	7/10	2.1.3.2.7.< / p>
Customer Search /Transportation Services Provided to Tourist Stores	VAT Taxpayers	9/10	2.1.3.2.8.< / p>
Subject Transactions of Sports Clubs for Broadcasting, Advertising and Naming Rights	VAT Payers and Designated Recipients	9/10	2.1.3.2.9.< / p>
Cleaning, Environmental and Garden Maintenance Services	VAT Payers and Designated Recipients	9/10	2.1.3.2.10.< / p>
Service Transportation Services	VAT Payers and Designated Recipients	5/10	2.1.3.2.11.< / p>
High Transportation Services by Road	VAT Payers and Designated Recipients	2/10	2.1.3.2.11.< / p>
All Types of Printing and Printing Services	*Designated Recipients	7/10	2.1.3.2.12.< / p>
Commercial Advertising Services	VAT Payers and Designated Recipients	3/10	2.1.3.2.15.< / p>
Ingot Metal Facilities	VAT Payers and Designated Recipients	7/10	2.1.3.3.1.< / p>
Delivery of Copper, Zinc, Aluminum and Lead Products	VAT Payers and Designated Recipients	7/10	2.1.3.3.2.< / p>
Fast and Fast Delivery	VAT Payers and Designated Recipients	7/10	2.1.3.3.3.< / p>
Delivery of Raw Materials Obtained from Scrap and Waste of Metal, Plastic, Rubber, Rubber, Paper, Glass and Garments	VAT Payers and Designated Recipients	9/10	2.1.3.3.4.< / p>
Cotton, Mohair, Wool, and Construction, as well as Deliveries of Ham Pole and Leather	VAT Payers and Designated Recipients	9/10	2.1.3.3.5.< / p>
Delivery of Wood and Forest Products	VAT Payers and Designated Recipients	5/10	2.1.3.3.6.< / p>

*Designated Recipients:

- The administrations, institutions and organizations included in the schedules attached to the Law No. 5018, the special provincial administrations and the unions they constitute, the unions they constitute of the municipalities and the unions to provide services to the villages,

- Public institutions and organizations established by law, other than those listed above,

- Organizations with revolving funds,

- Professional organizations that have the nature of public institutions,

- Pension and benefit funds established by law or having a legal entity,

- Banks,

- Insurance and reinsurance companies,

- Trade unions and their higher organizations

- Foundation universities,

- Mobile electronic communication operators,

- Water and sewerage administrations of metropolitan municipalities,

- State-owned enterprises (State-Owned Enterprises, Economic State Organizations),

- Organizations within the scope of privatization,

- Institutions transferred to the Turkish Wealth Fund and sub-funds,

- All stock exchanges including securities and futures exchanges with organized industrial zones,

- Institutions, organizations and enterprises whose more than half of the shares belong directly to the above-mentioned administrations, institutions and organizations (alone or together),

- Shares of Borsa Istanbul (BIST) A.Sh.companies that are traded in,

- Development and investment agencies

**Other Services:

VAT payers by Law No. 5018 covered by the attached table for the administration of the institutions established by law as the public institutions, revolving organizations, public professional organizations, banks, insurance and reinsurance companies established by law or legal entities specifically identified and relief funds retired and development agencies in the execution and performance of the communiqué by the recipients all the other service that is not in question (5/10) deduct VAT is applied at a rate of.

The limit for these transactions has been determined as 1.000 TL including VAT.

Bent No	GVK /94.Article description	Ratio
2	From the payments made to those who perform these jobs due to the self-employed work they do (except for payments made to notaries due to their self-employed activities)
a.	18.from the payments made due to the self-employed jobs covered by the article	17%
b.	From others	%20
3	42.due to the works covered by the article, these works, therefore, from the ration fees paid to those who perform these works (including institutions)	%3
4	From payments made to those subject to narrow liability due to the sale of copyright and patent rights	%20
5.a.	70.from the payments made in exchange for renting the goods and rights written in the article	%20
b.	From the rent payments paid to them in exchange for renting real estate owned by foundations and associations	%20
6.a.	Whether it is distributed or not, Article 8 of the Corporate Tax Code.article 4 of the no.lu bendinin;
a.	the full taxpayers by income and corporate tax payers to individuals who are resident and non-distributed to those who are exempt from income tax, the second paragraph of Article 75 (1), (2) and (3) in writing referred to in share of profit (capital is not considered as profit distribution to be added to.)	%15
b.	the complete by taxpayers; nonresident taxpayers exempt from income tax that is distributed to real persons and narrow, the second paragraph of Article 75 (1), (2) and (3) share of profit in writing referred to in (to be added to the distribution of profits does not count as capital)	%15
10. a.	5602 dated from the proceeds of the tax, except basbayi 14/3/2007 games of chance and games of chance as defined in the law on the regulation of fund shares concerning; tickets, coupons, and the like to those who sell, and those that are organized for the playing of games of chance betting all other persons who sell those tickets issued by the intermediary of this nature was made to the commission, bonuses and similar payments	%15
b.	According to the law No. 4077 on consumer protection, commission, premium and similar payments made to those who sell the goods of natural and legal persons to consumers by going door to door on their behalf, regardless of the employment contract, in connection with these activities	% 20
11	from agricultural crops received from farmers and payments for services;
a.	For animals and their crops, as well as land and water hunting crops,
i.	For those purchased by registering on commodity exchanges	%1
ii.	(i) for those outside the subparagraph	%2
b,	For other agricultural crops,
i.	For those who are registered and purchased on commodity exchanges	%2
ii.	(i) for those outside the subparagraph	% 4
c.	For services performed within the scope of agricultural activity
i.	For afforestation, maintenance, cutting, collection of products, transportation and similar services of forests made to the forest administration or institutions that have made commitments to the forest administration	%2
ii.	For other services	% 4
d.	For direct income support paid to farmers and alternative product payments	%0
12	The commission fee paid to those who are PTT agents due to these activities	% 20
13	From payments made to those benefiting from the exemption from trades in exchange for purchases of goods and services;
a.	Towels, bed linen, socks, hali, rugs, woven products, knitting, lace, all kinds of tourist items, hashir, baskets, brooms, mops, brushes, flowers and similar commodity prices or services paid for the production of this commodity	%2
b.	For the purchase of scrap goods	%2
c.	For other goods purchases	%5
o.	Over the payments made to the beneficiaries of the artisan exemption as surplus electricity costs	%0
d.	For other service purchases (except for subparagraphs 'a', 'b' and 'c', the condition that the cost of goods and services is not separated is also included in this scope),	% 10
14	75. located in the second paragraph of Clause 14 of the securities of the article on capital gains (associations and foundations established by law, tax-exempt foundations, associations and foundations, although not beneficial to the public interest associations; chambers, exchanges, professional organizations, and their higher bodies, political parties, associations and foundations, such as retirement and tax relief funds, except those that are considered in practice, including associations and foundations)	%15
15.a.	one of the securities of the capital contained in the lower paragraph of paragraph 15 (a) of the second paragraph of Article 75	%15
b.	One of the securities contained in the lower paragraph of paragraph 15 (b) of the second paragraph of Article 75	% 10
16.a.	one of the securities contained in the lower paragraph (a) of paragraph 16 of the second paragraph of Article 75	%15
b.	One of the securities of the capital contained in the lower paragraph of paragraph 16 (b) of the second paragraph of Article 75	% 10
c.	One of the securities of the capital contained in the lower paragraph of paragraph 16 of the second paragraph of Article 75 (c)	%5
17	One of the securities within the scope of paragraph 17 of the second paragraph of Article 75,	%25
18	From payments that fall within the scope of the seventh paragraph of Article 11 of the Tax Procedure Law,	%25

	2019	2020	2021
Years	(CPI)	(Yi-Üfe)	(CPI)	(Yi-Üfe)	(CPI)	(Yi-Üfe)
Months	Monthly	Yearly	Monthly	Yearly	Monthly	Yearly	Monthly	Yearly	Monthly	Yearly	Monthly	Yearly
January	1.06	20.35	0.45	32.93	1.35	12,15	1.84	8.84
February	0.16	19.67	0.55	29.59	0.35	12.37	2.33	9,26
March	1.03	19.71	2.14	29.64	0.57	11.86	3.22	8.50
April	1.69	19.50	5.18	30,12	0.85	10.94	1,28	6.71
May	0.95	18.71	7.99	28.71	1.36	11.39	1.54	5.53
June	0.03	15.72	8.09	25.04	1.13	12.62	0.69	6.17
July	1.36	16.65	7.02	21.66	0.58	11.76	1.02	8,33
August	0.86	15.01	6.39	13.45	0.86	11.77	2.35	11.53
September	0.99	9,26	6.53	2.45	0.97	11.75	2.65	14.33
October	2.00	8.55	6.71	1,70	2.13	11.89	3.55	18,20
November	0.38	10.56	6.63	4.26	2.30	14.03	4.08	23,11
Range	0.74	11.84	7.36	7.36	1.25	14.60	2.36	25,15

2021 Income Tax Schedule

Up to $24,000	%15
3,600 TL for 24.000 TL of 53,000 TL, more	%20
9,400 TL for 53,000 TL of 130,000 TL (9,400 TL for 53,000 TL of 190,000 TL in wage incomes), surplus	%27
30,190 TL for 130,000 TL of 650,000 TL (46,390 TL for 190,000 TL of 650,000 TL in wage income), surplus	35%
212,190 TL for 650,000 TL of more than 650,000 TL (207,390 TL for 650,000 TL of more than 650,000 TL in wage income), surplus	40%

2020 Income Tax Schedule

Up to $22,000	15%
3.300 TL for 22.000 TL of 49.000 TL, more	20%
8,700 TL for 49,000 TL out of 120,000 TL (8,700 TL for 49,000 TL of 180,000 TL in wage income), surplus	27%
35%
40%

2019 Income Tax Schedule

Up to 18,000 TL	15%
2,700 TL for 18,000 TL of 40,000 TL, more	20%
7,100 TL for 40,000 TL of 98,000 TL, (7,100 TL for 40,000 TL of 148,000 TL in wage income), surplus	27%
35%
163.460 TL for 500.000 TL of more than 500.000 TL (in wage incomes) 159.460 TL for 500.000 TL of more than 500.000 TL), excess	40%

2018 Income Tax Schedule

Up to 14,800 TL	% 15
2,220 TL for 14,800 TL of 34,000 TL, more	%20
6,060 TL for 34.000 TL out of 80.000 TL (amount of 120.000 TL in wage incomes) 6.060 TL for 34.000 TL), more	%27
18.480 TL for 80.000 TL of more than 80.000 TL, (in wage incomes) 29.280 TL for 120.000 TL of more than 120.000 TL), more	35%

2017 Income Tax Schedule

Up to $13,000	% 15
For 13.0000 TL of 30.000 TL, 1.950 TL, more	%20
5,350 TL for 30,000 TL of 70,000 TL (in wage incomes, 110,000 TL 5.350 TL for 30.000 TL), more	%27
16.150 TL for 70.000 TL of more than 70.000 TL (26.950 TL for 110.000 TL of more than 110.000 TL in wage income), more	35%

The minimum living allowance amounts to be applied in 2021 are determined as follows according to the marital status of the personnel and the number of children.

Marital Status	Monthly Amount
Single	268.31
Married spouse not working	321.98
Married with 1 child whose spouse is not working	362.22
Married with 2 children, spouse not working	402.47
Married with 3 children and unemployed	456.13
Married with 4 children with unemployed	456.13
Married with 5 children whose spouse is not working	456.13
Married spouse employee	268.31
Married and working with 1 child	308.56
Married and working with 2 children	348.81
Married and working with 3 children	402.47
Married and working with 4 children	429.30
Married and working with 5 children	456.13