Turkish Tax News
Melek ÖZ
10 August 2023Melek ÖZ

Hi Barbie

With the biggest marketing campaign seen in recent times, the Barbie movie opened with a gross of 162 million dollars. With the release of the Barbie movie, the 'Hi Barbie' trend on social media grew like an avalanche. The marketing campaign created Barbie concepts everywhere. The Barbie movie almost doubled the Oppenheimer movie, which was released at the same time. Greta Gerwig, who directed the movie, also had the most successful opening among the films directed by women.

The Barbie movie also attracted great interest in Turkey. According to Box Office Turkey data, 397 thousand 247 audiences took their places in theaters in the first weekend. Barbie movie realized the 18th best opening of all time among foreign films.

While watching the Barbie movie and other movies, what tax is collected? The question came to my mind as a financier.

We come across the Entertainment Tax.

The subject of the Entertainment Tax is stated in Article 17 of the Municipal Revenues Law No. 2464 as follows: "The activities of the entertainment establishments specified in Article 21 of this Law and located within the municipal boundaries and adjacent areas are subject to the Entertainment Tax."

The Law defines entertainment venues as domestic and foreign film screenings, theater, opera, operetta, ballet, Karagöz, puppet and middle play performances, sports competitions, horse races and concerts, circuses, amusement parks, gardens with instruments and the like, joint bets and places where entry is not compulsory with a ticket. 

According to Article 18 of the Municipal Revenues Law No. 2464, the taxpayer of the Entertainment Tax is the "real or legal persons who operate the entertainment places." 

So, what is the Entertainment Tax Rate?

With the Presidential Decree No. 3320 published in the Official Gazette dated October 23, 2020, with the provisional article 1 added to the Decree annexed to the Decree of the Council of Ministers dated 09.12.1997 and numbered 97/10349 regarding the entertainment tax rates in Article 21 of the Municipal Revenues Law, the entertainment tax rates determined as 10% for domestic and foreign film screenings were reduced to 0% (zero) to be applied until 31.05.2021 (including this date), and then these periods were extended until 31.12.2022 with three separate Presidential Decrees.

With the Presidential Decree No. 6584 published in the Official Gazette dated December 21, 2022, the entertainment tax rate on domestic and foreign film screenings, sports competitions, horse races and concerts was redefined as 0%. The decision entered into force on January 1, 2023.

As a result, while watching the movie Barbie, we pay 0% (zero) Entertainment Tax.

Have a good time in advance...


Istanbul Tax Office, 97895701-175[2018/7.1-16]-E.573823 (Whether entertainment tax will be charged in organizations subject to a separate fee in movie theaters entered with a ticket.) advance ruling.

Municipal Income Law No. 2464

Presidential Decree No. 6584


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