E-commerce Withholding Tax Calculator (1%)
Calculate the 1% withholding tax deducted from marketplace sales on the correct base — the VAT-excluded amount. Enter your monthly revenue or a single transaction; see the deduction, the annual projection, and the offset effect.
Last updated: July 2026Calculation method and sources
Result
- VAT-excluded base
- 0,98 TL
- Withholding tax (1%) / mo
- 0,01 TL
- Annual projection (×12)
- 0,12 TL
The withholding tax is not lost: at year-end it is offset against income/corporate tax.
This is an estimate; verify the current rate and application from your Trendyol dashboard and your accountant.
What is the 1% e-commerce withholding tax, and whom does it cover?
The e-commerce withholding tax is a 1% advance tax that marketplaces deduct from the payout payments they make to sellers. The legal basis was built in two steps: first, Law No. 7524 (August 2024) added provisions to Article 94 of the Income Tax Law and to Articles 15 and 30 of the Corporate Tax Law allowing withholding on e-commerce payments. Then Presidential Decision No. 9284 (Official Gazette: 22 December 2024) set the rate at 1%, and the application took effect on 1 January 2025.
The scope is sales made through the intermediary service providers defined in Law No. 6563 on the Regulation of Electronic Commerce: all tax-registered sellers on marketplaces such as Trendyol, Hepsiburada, Amazon TR, and N11 (whether a sole proprietorship or a capital company) are subject to the deduction. Out of scope: those who sell only through their own website and collect payment with their own virtual POS, those benefiting from the tradesman exemption, and simplified-procedure taxpayers.
From which amount is the withholding tax deducted?
The most common mistake is calculating the 1% from the VAT-included sale price. The correct way: the withholding tax is deducted from the VAT-excluded base. First the VAT is separated out from the sale amount, then 1% is applied to the remaining base:
| Step | Operation | Amount |
|---|---|---|
| Sale (VAT included, 20%) | — | 1.180,00 TL |
| VAT-excluded base | 1.180 / 1,20 | 1.000,00 TL |
| Withholding tax (1%) | 1.000 × 0,01 | 10,00 TL |
The VAT rate directly affects the result: for a product with 1% VAT the base is very close to the sale price, while for a product with 20% VAT the base drops noticeably. That is why you need to select your product's VAT rate in the calculator.
Is the withholding tax a tax loss?
No — the withholding tax is not an additional tax but the advance collection of the tax. The entire amount deducted from your payouts during the year is offset against the tax calculated in the provisional tax periods and in the income or corporate tax return you file at year-end. If the calculated tax is lower than the withholding tax deducted, the difference carries over to later periods or a refund can be requested.
The real impact is on cash flow: because the money is deducted before it reaches you, it tightens intra-month working capital, especially for sellers turning over high revenue on thin margins. If your monthly revenue is 500.000 TL (VAT included, 20%), roughly 4.167 TL is prepaid in deductions each month, and 50.000 TL over the year.
How should you position the withholding tax in profit calculations?
In accounting the withholding tax is not an expense but a prepaid tax; so when calculating unit profitability, it is wrong to subtract it as a permanent cost like commission or shipping. However, because it is actually deducted from your payout, it should be tracked as a separate line in cash-flow and pricing decisions. To see all deductions per sale — commission, shipping, service fee, and withholding tax — together, use the Trendyol profit calculator, and to see the net amount you will receive and the payment date, use the payout calculator.
Frequently Asked Questions
Who pays the 1% e-commerce withholding tax, and who deducts it?
The burden of the withholding tax falls on the seller; however, the deduction is made not by the seller but by the intermediary service provider (marketplaces such as Trendyol, Hepsiburada, N11). When the platform pays out the seller, it withholds 1% of the VAT-excluded amount and remits it to the tax office on the seller's behalf.
Is the withholding tax deducted from the VAT-included amount?
No. The withholding tax is calculated on the VAT-excluded base. For example, on a 1,180 TL sale with 20% VAT, the base is 1,000 TL and the withholding tax is 10 TL. Taking 1% from the VAT-included amount is incorrect and produces an excessively high result.
What happens to the withholding tax on a returned sale?
When a sale is cancelled or returned, the deduction is not left unaccounted for: the platform can make a correction in the relevant period; where it does not, the amount withheld is offset in the year-end income/corporate tax return, and if no tax is due, a refund can be requested.
Is there withholding tax on micro-exports?
The legislation defines no withholding-tax exemption specific to micro-exports for marketplace sales; because the payment flows through the marketplace, the deduction applies to the payout. The amount withheld is offset in the annual tax return. Consult your accountant for your own situation.
How does the withholding tax appear on the tax return?
The marketplace declares and pays the deduction on the seller's behalf through the withholding and premium service return. On the seller's side, the deduction appears on the payout statement; it is offset against the calculated tax in the provisional tax and annual income/corporate tax returns.
Is withholding tax deducted on sales I make through my own website?
No. The regulation covers intermediary service providers (marketplaces) under Law No. 6563. Sales you collect through your own site with your own virtual POS are out of scope.
Is the rate different for a sole proprietorship versus a limited/joint-stock company?
No, the rate is 1% for both. The difference arises in the offset: sole proprietorships offset it against income tax, while capital companies offset it against corporate tax.
Is withholding tax deducted from those holding a tradesman exemption certificate?
This 1% marketplace withholding tax targets tax-registered sellers. Those benefiting from the tradesman exemption and those taxed under the simplified procedure are outside the scope of this application; a separate withholding regime applies to exempt tradesmen.
Can the 1% rate change?
Yes. The authority to set the rate lies with the President; the 1% was set by Decision No. 9284 and can be changed by a new decision. As of 2026, the rate in force is 1%.
Guide on This Topic
Sole Proprietorship or Limited Company for E-commerce? (For Trendyol Sellers)
A sole proprietorship vs. limited company comparison for Trendyol sellers: the difference in setup and monthly cost, bracketed income tax (15–40%) vs. corporate tax (25%) plus dividend withholding tax, the young-entrepreneur exemption, and a decision framework for which structure makes sense when.
Read the guideHow to Offset the 1% E-commerce Withholding Tax (Credit It Against Your Taxes)
The 1% e-commerce withholding tax that Trendyol and other marketplaces deduct is not lost money, it is an advance tax payment. Learn the tax base (excluding VAT), how it is credited against advance income tax, a 1 million TL revenue example, and the refund process when withholding exceeds your tax.
Read the guideOther Free Tools
Trendyol Profit Calculator
Enter price and cost; calculate true net profit after commission, shipping, service fee, 1% withholding tax, VAT and expected returns, free.
Trendyol Payout Calculator
Calculate the net payout you'll receive after commission, shipping, service fee and withholding tax are deducted from the sale amount, plus the estimated payment date.
VAT Calculator
Calculate the VAT-excluded amount from a VAT-included price, or the included amount from an excluded price. With 2026 VAT rates for e-commerce and marketplace sales.
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