Turkish Special Communication Tax (ÖİV) Calculator
Calculate the Turkish special communication tax, VAT and bill total for mobile, internet and broadcast services.
Special Communication TaxVersion 2
Things to keep in mind:
Bundles of services with different rates must be calculated line by line.Calculator
Result
Enter the values and press Calculate to see the result here.
About this tool
Turkish special communication tax (ÖİV) is charged on electronic communication services at rates by service type. Its base is the VAT base, but ÖİV itself is not included in the VAT base, so both taxes are calculated separately on the service price. A fixed ÖİV applies to the first set-up of a mobile subscription.
How to use
- Enter the amount and choose whether it excludes or includes taxes.
- Choose the service type.
- Tick new mobile line if applicable and press Calculate.
Notes
Rates and the fixed amount are kept with source and effective date.
Rates used6 parameters
Rates are valid as of October 1, 2026.
Özel iletişim vergisi — diğer elektronik haberleşme (%)
10%- Effective from
- January 30, 2021
- Last reviewed
- September 30, 2026
Özel iletişim vergisi — mobil haberleşme (%)
10%- Effective from
- January 30, 2021
- Last reviewed
- September 30, 2026
Özel iletişim vergisi — internet servis sağlayıcılığı (%)
10%- Effective from
- January 30, 2021
- Last reviewed
- September 30, 2026
Özel iletişim vergisi — uydu/kablo yayın iletimi (%)
10%- Effective from
- January 30, 2021
- Last reviewed
- September 30, 2026
KDV genel oran
20%- Effective from
- July 10, 2023
- Source
- Cumhurbaşkanı Kararı No. 7346 (Resmî Gazete, 07.07.2023, Sayı 32241)
- Last reviewed
- September 30, 2026
Özel iletişim vergisi — mobil telefon aboneliği ilk tesis maktu tutarı (TL)
TRY 700- Effective from
- January 1, 2026
- Last reviewed
- September 30, 2026
No. By law it is excluded from the VAT base.
Calculate VAT-inclusive and VAT-exclusive amounts with current Turkish VAT (KDV) rates.