CONSUMPTION TAX


TAXPAYER

Legal and natural person providing hospitality services.


TAX BASE / SUBJECT OF TAXATION

Sales price of beverages sold in hospitality facilities. Consumption tax is paid on consumption of alcoholic beverages (wine brandy, brandy and strong drinks), natural wine, special wine, beer and non-alcoholic beverages in hospitality facilities, excluding the value added tax.


RATE / AMOUNT

up to 3%

REGULATIONS

Local Taxes Act, Official Gazette 115/16,101/17​