New Era for E-Commerce in Türkiye: 1% Withholding Tax

As of January 1, 2025, a 1% withholding tax is deducted from sales made through e-commerce platforms. The e-commerce sector in Türkiye faced this significant tax change at the beginning of 2025. The new regulation covers all businesses that sell through large marketplace sites such as Trendyol, Hepsiburada and Amazon.

With the regulation in place, two questions come to mind for everyone who runs or plans to run an e-commerce business: which businesses do the new e-commerce taxes affect, and what awaits us in e-commerce in 2025?

What is the 1% withholding tax application in e-commerce?

The long-awaited withholding tax application for e-commerce has been published in the Official Gazette. Accordingly, the withholding tax rate for payments made in sales of goods and services within the scope of e-commerce has been determined as 1%.

This regulation entered our lives with Law No. 7524 published in the Official Gazette dated August 2, 2024. It was added to income tax with Article 4 of Law No. 7524, and to corporate tax with Articles 33 and 34.

However, the withholding tax rate was initially 25 percent for income tax and 15 percent for corporate tax. And with Presidential Decree No. 9284 dated December 22, it was determined as 1 percent to be valid as of January 1, 2025.

What awaits us in e-commerce in 2025?

The year 2025 began with a new regulation in e-commerce. The application is aimed at companies that sell products belonging to others through their own website or electronically. In other words, if a company becomes an intermediary by selling other parties’ products on its own platform, the 1% withholding deduction applies to that company. Those who sell on marketplaces also pay 1% withholding tax on their turnover.

For example, buying a ticket through a travel site will not be included in this regulation. However, when you use another intermediary to buy a hotel room or a product — for instance when shopping through an online marketplace platform — withholding tax is applied.

As e-commerce continues to grow in Türkiye, increasing competition and these changes in tax regulation bring an important adaptation process for businesses. You need to define the right strategy for the new rules and for every situation you may encounter in e-commerce, and to support that strategy with revisions as the process develops.

Why does 360-degree e-commerce matter in 2025?

New tax regulations and shifts in the sector are pushing anyone who wants to run an e-commerce business to strengthen their digital infrastructure. Companies that invest in digital marketing can accelerate their sales and marketing processes, improve the customer experience and build a competitive advantage. An e-commerce approach planned with the right strategies, particularly one supported by artificial intelligence, helps you stand out in the market.

At every stage of e-commerce, digital marketing strategies such as digital advertising (Google Ads, social media ads and similar) and search engine optimization (SEO) play a major role. A 360-degree e-commerce approach ensures these strategies support one another, which puts you in a stronger position. It also makes it easier to reach customers through tools such as content marketing and influencer marketing.

Interest in e-commerce will grow further in 2025 and beyond, and the digitalization process will accelerate. A 360-degree e-commerce approach contributes not only on the sales side but also to the customer experience, laying the groundwork for long-term work.