Turkey's Revenue Administration has announced the publication of Presidential Decision No. 5359 on 29 March 2022, which adjusts the VAT rate on various supplies. VAT rates are adjusted on the following:

• Housing supplies:
  • housing in general - 8% on the part of the net area up to 150 m2 and 18% on the area exceeding 150 m2
  • housing covered by Law No. 6306 on the restructuring of areas at risk of natural disasters - 1% on the part of the net area up to 150 m2 and 18% on the area exceeding 150 m2
• Land supplies - reduced from 18% to 8%
• All seeds and saplings certified by the Ministry of Agriculture and Forestry - reduced to 1%
• Used vehicles supplied by taxpayers engaged in the trade of second-hand motor vehicles - increased from 1% to 18%
• Yachts, boats, and recreational ships - increased from 1% to 18%
• Supply and leasing of all medical devices - 8%
• All food and beverage services - 8%
• Milk collection tanks, machinery and devices used in dairy production, and machinery for separating or cleaning eggs, fruit, and other agricultural products - reduced to 8%
• Soap, shampoo, detergent, disinfectants, wet wipes, toilet paper, paper towels, tissue paper and napkins, and baby and adult diapers, sanitary pads, etc. - reduced from 18% to 8%

The VAT rate adjustments are effective from 1 April 2022.