03.12.2025/22

The Domestic Minimum Top-Up Corporate Tax Declaration for the Period 1/12/2025 Has Been Made Available in the E-Beyan Test System A draft Communiqué r

Many advantages are provided to companies operating in Technology Development Zones: 1. Tax Exemption on Earnings The earnings of income and corporat

Draft General Communiqué on the Implementation of the Domestic and Global Minimum Top-up Tax Has Been Published The Draft General Communiqué on the Im

Extension of the 3% Foreign Exchange Conversion Support Period The Communiqué No. 2025/18, which amends the Communiqué on Supporting the Conversion of

A Salary Cap Has Been Introduced for Employees Working in Technology Development Zones and R&D and Design Centers Within the Scope of Tax Incentiv

Amendment Made to the Definition of Small and Medium-Sized Businesses (SMEs) Pursuant to Presidential Decree No. 32979, published in the Official Gaze

Withholding Tax Rates on Deposit Interests and Investment Funds Increased under the Provisional Article 67 Pursuant to Presidential Decree No. 10041 p

Upper Limit for Deferring Public Receivables Without Requiring Collateral Increased from TRY 50.000,00 to TRY 250.000,00 Pursuant to Article 48 of Law

Amendments to the Income Tax Law by Law No. 7524 The Law on the Amendment of Tax Laws, Certain Laws, and the Decree-Law No. 375, numbered 752

Notifications of Foreign Capital Companies and Liaison Offices in May Foreign investor is defined in the 2nd article of Foreign Direct Invest

Significant Amendments to the Turkish Commercial Code Published in the Official Gazette The Law No. 7511, which makes important amendments to

Amendment to the Regulation on the Implementation of the Turkish Citizenship Law In accordance with Article 20/1-b of the Regulation on the I

The Requirement to Sell Export Proceeds to the Central Bank Has Been Reduced to 30% According to the Communiqué on Decree No. 32 on the Prote

Amendments to the Corporate Tax Law by Law No. 7524 The Law on the Amendment of Tax Laws, Certain Laws, and the Decree-Law No. 375, numbered

Notifications of Foreign Capital Companies and Liaison Offices in May Foreign investor is defined in the 2nd article of Foreign Direct Invest

The Law No. 7352 on the Amendment on Tax Procedure Law and Corporate Income Tax Law has been approved by the Grand National Assembly of Turkey. With

The OECD releases the 2022 edition of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations on 20 January 2022.

Exemption Rate for Gains from Sale of Participation Shares Reduced from 75% to 50% The exemption rate provided under Article 5/1-e of the Cor

Partial Withholding Tax Application Limit Fixed to Invoice Issuance Limit In the section (I/C-2.1.3.4.4.1.) of the Value Added Tax General Im

OECD releases detailed technical guidance on the Pillar Two model rules for 15% global minimum tax. OECD releases detailed technical guidance