04.05.2025/12

Foreign Capital Companies, Branches and Liaison Offices Operating in Türkiye Must Fulfill Their Notification Obligations by the End of May Article 2 o

The Duration of Certain Reduced Withholding Tax Rates Under Provisional Article 67 Has Been Extended. With Presidential Decree No. 9769 published in t

The VAT Exemption Period for Construction Works within the Scope of Investment Incentive Certificates for the Manufacturing Industry and Tourism Has B

The Withholding Tax Rate for Multi-Year Rail Transportation and Shipbuilding Projects Has Been Reduced to 1%. The withholding tax rates applicable to

Interest Rates to be Applied in Advance and Rediscount Transactions Have Been Redetermined Article 45 of the Central Bank of the Republic of Turkey La

The Obligation to Pay in Turkish Lira in Movable Property Contracts Has Been Removed. The Communiqué (No: 2025-32/72) on Amending the Communiqué (Comm

Capital Gains According to Article 80 of the Income Tax Law, regardless of the acquisition method (except those acquired without consideration), the g

The Portion of Export Proceeds Required to be Sold to the Central Bank Reduced from 30% to 25% Pursuant to the Communiqué on Decree No. 32 on the Prot

Communiqué on Keeping Non-Accounting Commercial Books in Electronic Format Published The “Communiqué on Keeping Non-Accounting Commercial Books

Valuable Housing Tax Declaration Must Be Submitted by February 20 The tariff for the valuable housing tax, introduced by Law No. 7194, to be applied i

A Tax Procedure Law Communiqué on the Non-Application of Inflation Adjustment in the Provisional Tax Periods of 2025 Has Been Published. With the Gene

In Türkiye, taxpayers are required to disclose their transactions with related parties. This disclosure is made through the “Transfer Pricing, C

Certain Withholding Tax Rates Increased Under Temporary Article 67 With Presidential Decree No. 9487, published in the Official Gazette dated 01.02.20

Exchange Rates to be Used for Year-End 2024 Valuations According to Article 280 of the Tax Procedure Law No. 213, foreign currencies (cash on hand and

Ministerial Statement on Credit and Debit Card Payments With the amendment made by Law No. 7524 to Article 355 of the Tax Procedure Law, it has been s

Important Amendments to the Decree on State Aids in Investments On 29.08.2024 dated and 32647 numbered Official Gazette, the Decree Amending the Decre

31.12.2023 Tax Procedure Law Communiqué on the Non-Inflation Adjustment of Taxpayers with Gross Sales Below TRY 50.000.000 in the Income Statement as

The Force Majeure Period has been extended until the end of Saturday, 30.11.2024 for taxpayers in Adıyaman, Hatay, Kahramanmaraş and Malatya Provinces

Tax Procedure Law Communiqué on Disclosure of Unpaid Taxes and Penalties has been published Article 5 of the Tax Procedure Law stipulates that the fol

The Earnings Exemption Amount Applied to Young Entrepreneurs will be Applied as the Second Tranche of the Income Tax Tariff. It has been made possible