Pursuant to the Presidential Decision published in the Official Gazette dated 17 March 2026 and numbered 33199, no changes have been made to the fixed fees applicable in 2026 to electronic devices brought from abroad for non-commercial import purposes, and it has been stipulated that the existing amounts will continue to apply.
The banderol fee similar in concept to a copyright or device levy in international practice is a system aimed at compensating the potential loss of income that right holders can suffer due to reproduction and private use, and refers to a fixed fee collected on devices that enable the reception of visual and/or audio broadcasts.
In Türkiye, this system is regulated under the Law No. 3093 on the Revenues of the Turkish Radio and Television Corporation, and such fees are primarily collected as part of the revenues of the Turkish Radio and Television Corporation. In practice, these fees appear as banderol fees, particularly in cases where devices such as televisions, radios, mobile phones, and similar equipment are imported or brought individually from abroad.
In this context, the Decision on the Determination of the Fixed Fees to be Collected in 2026 from Televisions, Radios, Video and Combined Devices, as well as Other Devices Capable of Receiving Audio and/or Visual Broadcasts, Brought from Abroad for Non-Commercial Importation Purposes, in accordance with the Presidential Decision No. 1841 dated 23 December 2019, to be effective as of 1 January 2026 (“Decision”), was published in the Official Gazette No. 33199 dated 17 March 2026 and entered into force.
The Decision sets forth the procedures and principles regarding the determination of the fixed fees to be collected in 2026 from televisions, radios, video and combined devices, as well as other devices capable of receiving audio and/or visual broadcasts, brought from abroad for non-commercial importation purposes.
Pursuant to the Decision, it has been resolved that the fixed banderol fees determined for 2026 for televisions, radios, video and similar devices brought from abroad for non-commercial importation purposes will continue to be applied as set out in the Presidential Decision No. 1841 dated 23 December 2019.
The fees subject to the Presidential Decision No. 1841 dated 23 December 2019, which will also apply in 2026, for televisions, radios, video and combined devices, as well as other devices capable of receiving audio and/or visual broadcasts, brought from abroad for non-commercial importation purposes, have been determined pursuant to Article 4 of the Law No. 3093 on the Revenues of the Turkish Radio and Television Corporation.
Pursuant to Article 4 of the Law No. 3093 on the Revenues of the Turkish Radio and Television Corporation, which regulates the procedures and principles regarding the revenues of the Turkish Radio and Television Corporation and the determination of the fees to be collected within this scope, the fixed fees to be collected in return for banderols for each device are specified as Turkish Lira equivalents of Euro, as set out in the list under the Presidential Decision No. 1841 dated 23 December 2019. A tiered fee structure based on screen size applies to televisions, with such fees ranging from EUR 10 up to EUR 80. The fee is set at EUR 20 for mobile phones, and EUR 10 for computers and tablet computers. The Decision only covers devices brought from abroad for non-commercial importation purposes; import transactions carried out for commercial purposes fall outside the scope of this Decision.
In this context, the Decision stipulating the continued application of the above-mentioned existing amounts for the fixed fees determined for 2026 has entered into force as of 1 January 2026.
You can access the full text of the Decision through this link (Only available in Turkish).
