Türkiye VAT Calculator: Add, Remove or Withhold KDV

How to use

1. Choose the Direction: “Add VAT” if the amount is without VAT, “Take VAT out” if it includes VAT, “Net from VAT” if the amount is the VAT itself.
2. Enter the Amount in TRY.
3. Choose the VAT rate: 20%, 10% or 1%.
4. If the invoice has VAT withholding, choose its share in VAT withholding, for example 9/10. Otherwise leave it at “No withholding”.
5. If you need another rate, such as the former 18%, enter it in Other rate under More options. When this field is empty, the selected rate applies.
6. Press Calculate.

Formula

Adding VAT:

• VAT = net amount × rate
• Gross amount = net amount + VAT

Taking VAT out:

• Net amount = gross amount / (1 + rate)
• VAT = gross amount − net amount

Finding the net amount from the VAT:

• Net amount = VAT / rate
• Gross amount = net amount + VAT

With VAT withholding:

• Withheld VAT = VAT × withholding share
• VAT the seller collects = VAT − withheld VAT
• Amount paid to the seller = gross amount − withheld VAT

The rate is the VAT rate you choose or enter; 20% is 0.20. The net amount is the price without VAT, also called the tax base (matrah). The gross amount is the price with VAT. Amounts are rounded to the kuruş. When VAT is taken out, the net amount is rounded first and the VAT is the rest.

VAT withholding shares

With VAT withholding (KDV tevkifatı), the buyer does not pay part of the VAT to the seller; it pays that part to the tax office itself. The seller collects only the rest of the VAT. The VAT General Implementation Communiqué sets the share by job type: services in I/C-2.1.3.2, goods in I/C-2.1.3.3, full withholding in I/C-2.1.2. Partial withholding is done by buyers that are VAT payers and by the buyers the communiqué lists (public bodies, banks, listed companies and others); for some jobs only the listed buyers withhold.

Share	Job type
2/10	Freight transport, other goods sold to the State Supply Office
3/10	Commercial advertising services
4/10	Construction work and the engineering and architecture services done with it
5/10	Catering and events, staff transport, other services to listed buyers, timber and forest products, iron and steel products
7/10	Maintenance and repair of machinery, equipment and vehicles, contract textile work, printing, metal ingots, copper, zinc, aluminium, scrap
9/10	Surveys, projects, consulting and inspection, labour supply and private security, building inspection, cleaning and garden care, raw material from scrap, cotton and wool
10/10	Full withholding (I/C-2.1.2): services bought from abroad, rent and advertising bought from persons who are not VAT payers, and others

Partial withholding applies to the whole amount when the amount with VAT is above the invoice limit of the year (Tax Procedure Law art. 232). Below the limit, there is no withholding.

Worked example

The worked example on this page adds 20% VAT to a net amount of 10,000 TRY. The first step gives the VAT and the second the gross amount. Done the other way, the gross amount divided by 1.20 gives back the net amount. Starting from 2,000 TRY of VAT, 2,000 / 0.20 gives the same net amount of 10,000 TRY.

In the withholding example, a cleaning service of 20,000 TRY without VAT has 4,000 TRY of VAT. The buyer pays 9/10 of it, 3,600 TRY, to the tax office. The seller collects 400 TRY of VAT; the buyer pays the seller 24,000 − 3,600 = 20,400 TRY.

Limits

The calculator does not decide which VAT rate or withholding share applies to a good or service. It does not check whether the withholding limit is passed or whether the buyer must withhold. VAT exemptions, other taxes such as the special consumption tax (ÖTV) and discounts are not included. Amounts are rounded to the kuruş; an invoice that rounds line by line can differ by a few kuruş in total. The VAT on an invoice is also rounded to the kuruş, so a net amount found from it can differ from the invoice by a few kuruş.