The laws enacted for farmers in Roman law provide solutions to the tax-related problems faced by farmers. Accordingly, the formation of agricultural communities is followed by the taxation of agriculture. It is known that in the 1760s, the tax levied on tea produced and sold by farmers was discussed in terms of its taxation as a commercial commodity in the case of export and import, rather than the tax collected at the point of sale. In Türkiye, tea agriculture has been taxed since the 1960s. According to the Income Tax Law, the withholding method is the basic taxation method for income tax applied to farmers in the tea sector. This study aims to examine the development and importance of withholding deductions made for raw materials purchased in the Turkish tea sector between 2001 and 2023. Türkiye ranks fifth among the countries with the highest tea production in 2022. ÇAYKUR purchases approximately 55-60% of the fresh tea produced in the region. ÇAYKUR is the most important actor in the sector and in the region, playing a role in tea production and culture. The data in this study are withholding tax deductions made by ÇAYKUR. Tea agriculture areas are continuously being divided through inheritance, and this situation has led to the predominant use of the withholding tax method in the application of income tax in the sector. The amount of withholding tax deducted is affected by factors such as the increase in land allocated to agriculture, the price per kilogram of fresh tea leaves, and global warming etc.. It has been determined that during the relevant period, there was a continuous increase in the price per kilogram of fresh tea leaves and an increase in tea agriculture areas after 2004, and that this situation was reflected in the withholding tax deductions. Furthermore, it was found that employment in tea farming did not decrease and, consequently, there was no decrease in withholding tax deductions. According to the analysis results, it has been concluded that ÇAYKUR plays a significant role in the tea farming sector and that continuing the withholding tax system is important for ensuring fairness in taxation, reducing income inequality, and maintaining and increasing tax compliance in the East Black Sea Region.