The % 8 VAT rate for staple food has been decreased to % 1 with the Presidential Decree No. 5189. 

The lists annexed to the VAT Code has changed with this Decree.

-  “Part A- Food Products” section of the List II with % 8 rate has been carried to List I with the

% 1 rate

-  However, the % 8 is still in place for these food that is served in a restaurant, or another food serving place. The prepaid meal cards provided for employees are still subject to % 8 VAT rate. The food products that are also subject to Special Consumption Tax are still taxed at the % 8 VAT rate.

-      List I with the % 1 rate has now a new section with the title “B-OTHER GOODS AND SERVİCES”

-  Section “B-OTHER GOODS AND SERVİCES” in List II has been deleted.