🧾 VAT Withholding Calculator

What does this calculator do?

This calculator helps calculate how VAT is divided in transactions subject to KDV tevkifatı in Turkey.

• It calculates the total VAT amount on the transaction value.
• It calculates the VAT amount withheld by the buyer.
• It calculates the VAT amount paid to the seller.
• It shows the actual payment amount to the seller after withholding.

Simple example: if the VAT-exclusive service amount is 10,000 Turkish lira, the VAT rate is 20%, and the withholding ratio is 5/10, the total VAT is 2,000 Turkish lira. In this case, 1,000 Turkish lira of VAT is withheld, and only 1,000 Turkish lira is paid to the seller as VAT.

What is KDV tevkifatı?

KDV tevkifatı means VAT withholding in Turkey. It applies to certain goods or services where the full VAT amount is not paid to the seller. Instead, the buyer withholds part of the VAT and may become responsible for declaring or paying that withheld amount under Turkish tax rules.

In a normal VAT calculation, the buyer pays the full VAT to the seller, and the seller deals with it through their own accounting and tax reporting process. In a VAT withholding transaction, part of that VAT responsibility shifts to the buyer.

This means KDV tevkifatı is not only a mathematical calculation. The calculator can help divide the amounts, but whether a transaction is actually subject to withholding, and which ratio applies, depends on current Turkish tax rules.

Difference between normal VAT and KDV tevkifatı

In a normal VAT calculation, the main questions are:

• What is the VAT-exclusive amount?
• What is the VAT rate?
• What is the VAT-inclusive total?

In KDV tevkifatı, there is an additional question:

• How much of the VAT will be withheld by the buyer?
• How much of the VAT will be paid to the seller?

For this reason, a standard VAT calculator is not enough for transactions involving withholding. A normal VAT calculator helps with VAT-inclusive price, VAT-exclusive price, and taxable base. A VAT withholding calculator separates the VAT itself into two parts: the portion withheld by the buyer and the portion paid to the seller.

If you only need to calculate VAT-inclusive or VAT-exclusive price, use the VAT calculator. If the invoice includes KDV tevkifatı, this calculator is more appropriate.

What do 5/10, 7/10, and 9/10 withholding ratios mean?

KDV tevkifatı ratios are often written as fractions such as 2/10, 5/10, 7/10, 9/10, or 10/10. This ratio is not applied to the full transaction amount. It is applied to the calculated VAT amount.

Examples:

• 5/10 means half of the VAT amount is withheld.
• 7/10 means 70% of the VAT amount is withheld.
• 9/10 means 90% of the VAT amount is withheld.
• 10/10 means the full VAT amount is withheld.

The key point is that the withholding ratio does not mean a discount from the price of the service or product. It only determines how the VAT amount is divided between the withheld part and the part paid to the seller.

How is KDV tevkifatı calculated?

The calculation has three main steps: first calculating total VAT, then calculating the withheld part, and finally calculating the VAT amount paid to the seller.

1. Calculating total VAT

First, VAT is calculated on the VAT-exclusive transaction amount:

Total VAT = VAT-exclusive transaction amount × VAT rate

Example:

• Transaction amount: 10,000 Turkish lira.
• VAT rate: 20%.
• Calculation: 10,000 × 0.20 = 2,000 Turkish lira.

So the total VAT amount is 2,000 Turkish lira.

2. Calculating withheld VAT

Then the withholding ratio is applied to the VAT amount itself:

Withheld VAT = Total VAT × Withholding ratio

Example:

• Total VAT: 2,000 Turkish lira.
• Withholding ratio: 5/10.
• Calculation: 2,000 × 5/10 = 1,000 Turkish lira.

So the VAT amount withheld by the buyer is 1,000 Turkish lira.

3. Calculating VAT paid to the seller

The VAT amount paid to the seller is found by subtracting the withheld VAT from total VAT:

VAT paid to seller = Total VAT - Withheld VAT

Example:

• 2,000 - 1,000 = 1,000 Turkish lira.

So the VAT amount paid to the seller is 1,000 Turkish lira.

Practical KDV tevkifatı invoice example

Suppose a service in Turkey has a VAT-exclusive value of 10,000 Turkish lira, the VAT rate is 20%, and the withholding ratio is 5/10.

The calculation would be:

• Service amount: 10,000 Turkish lira.
• VAT rate: 20%.
• Total VAT: 2,000 Turkish lira.
• Withholding ratio: 5/10.
• Withheld VAT: 1,000 Turkish lira.
• VAT paid to the seller: 1,000 Turkish lira.

In a normal VAT transaction, the VAT-inclusive total would be 12,000 Turkish lira. But when KDV tevkifatı applies, the buyer does not pay the full VAT amount to the seller. 1,000 Turkish lira of VAT is withheld, so the actual payment to the seller becomes 11,000 Turkish lira.

How to use the VAT withholding calculator

To use the calculator, follow these steps:

• Enter the VAT-exclusive transaction amount.
• Select the applicable VAT rate.
• Select the withholding ratio for the transaction.
• Click the calculate button.
• Review total VAT, withheld VAT, VAT paid to the seller, and the payment amount after withholding.

If the amount you have is VAT-inclusive, you may first need to find the VAT-exclusive base using the VAT calculator, and then use this calculator for the withholding calculation.

When do you need a KDV tevkifatı calculation?

KDV tevkifatı does not apply to every sale or service transaction in Turkey. It generally appears in specific transaction types and depending on the status of the buyer.

This calculation may be useful in situations such as:

• Preparing an invoice that includes KDV tevkifatı.
• Reviewing an invoice subject to VAT withholding.
• Checking a transaction where the buyer is responsible for applying withholding.
• Calculating the actual amount the buyer will pay to the seller.
• Separating withheld VAT from VAT paid to the seller.
• Checking figures before entering them into accounting software.
• Understanding the difference between total VAT and VAT actually collected by the seller.

However, deciding whether a transaction is subject to withholding, and which ratio applies, should not be based on the calculator alone.

Common mistakes in KDV tevkifatı calculation

Common mistakes include:

• Applying the withholding ratio to the transaction amount instead of the VAT amount.
• Confusing normal VAT calculation with VAT withholding.
• Interpreting 5/10 as 5% instead of half of the VAT amount.
• Confusing withheld VAT with VAT paid to the seller.
• Selecting the wrong withholding ratio.
• Failing to check whether the transaction is actually subject to KDV tevkifatı.
• Treating the calculator result as an official tax filing result.

These mistakes can lead to incorrect invoice figures or accounting records, especially when dealing with large amounts or repeated invoices.

Accuracy limits of this calculator

This tool applies the basic mathematical logic of KDV tevkifatı. It does not decide whether a transaction is legally subject to withholding or which official ratio must be used.

You should check official sources or consult an accountant in cases such as:

• You are not sure whether the transaction is subject to KDV tevkifatı.
• You do not know the correct withholding ratio for the transaction.
• The buyer or seller has a special tax status under the Turkish system.
• The transaction includes an exemption, exception, or special treatment.
• The invoice will be used for official tax filing or accounting records.
• The transaction involves import, export, refund, or a special regulatory rule.

Why is KDV tevkifatı important?

KDV tevkifatı directly affects the amount paid to the seller and the tax responsibility that may fall on the buyer. It is therefore not just a technical detail in an invoice.

From the seller’s perspective, the full VAT amount may not be collected. From the buyer’s perspective, the withheld VAT may create a separate responsibility.

When dealing with a withholding invoice, it is important to distinguish between:

• Original transaction amount.
• Total VAT.
• Withheld VAT.
• VAT paid to the seller.
• Actual payment amount to the seller.
• Declaration or payment responsibility.

If these elements are not clear, confusion may arise in payment, accounting, or invoice interpretation.

Related calculators

You may also find these tools useful with the VAT withholding calculator:

• VAT Calculator: for calculating VAT-inclusive price, VAT-exclusive price, and taxable base.
• Damga Vergisi Calculator: for calculating stamp duty on contracts and documents.
• Kurumlar Vergisi Calculator: for estimating corporate tax on company profits.
• Gelir Vergisi Calculator: for calculating income tax based on tax brackets.