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2026 Tax Circular

The 2023 Tax Circular is a comprehensive document that includes significant changes and new regulations in tax legislation. Through our circular service, we provide detailed explanations of the updated rules and procedures that taxpayers need to consider when fulfilling their obligations.n

Scope of KOSGEB Employment Protection Support Program Expanded

TAX CIRCULAR: 2026-107 // As announced on the KOSGEB website, large enterprises, as well as SMEs, are now allowed to receive financing support, and the financing support covered by KOSGEB has been increased from 10 points to 12 points. The loan amount that can be utilized per enterprise will be up to the monthly average of the total premium-based earnings declared for the workplaces within the scope of the support, and for enterprises with financial and R&D competence, the loan amount will be applied with a one-fold increase. Within the scope of the program, a credit upper limit of 50 million TL for SMEs and 150 million TL for large enterprises has been determined, and the loans can be utilized with a maximum 6-month grace period for the principal and a maximum maturity of 36 months. Guarantees can be provided to SMEs through KGF, KFK, and IGE. Applications for the expanded financing support will be received between September 1 and October 31, 2026.

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Application Period for Restructuring of Public Receivables Followed and Collected by Tax Offices Ends on Monday, August 31, 2026

TAX CIRCULAR: 2026-106 // With the General Communique on Collection Serial: B No: 20 published in the Official Gazette on June 16, 2026, it became possible to defer and pay public receivables tracked by tax offices in installments with low interest. To benefit from this facility, applications must be made by Monday, August 31, 2026, at the latest, and installments must start to be paid as of September 2026.

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“Dependent Document” from Migration Management to be Accepted as Valid for Health Activation Procedures of Foreigners

TAX CIRCULAR: 2026-105 // With the Circular No. 2026-20 published by the Social Security Institution (SGK), amendments have been made regarding the documents required in the general health insurance (GSS) health activation procedures of foreign nationals. Accordingly, for foreigners who cannot provide the standard documents (marriage certificate, passport, etc.) necessary for the determination of family ties, the "Applicant and Accompanying Person Information (Dependent) Document" issued by the Directorate General of Migration Management will be considered sufficient.

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3,500 TL Social Security Premium Support Per Insured to be Provided to Enterprises with Tourism Operation Certificates

TAX CIRCULAR: 2026-103 // With Article 11 of Law No. 7590, which was accepted by the Turkish Grand National Assembly on 24/07/2026 and published in the Official Gazette No. 33326 dated 31/07/2026, Provisional Article 36 was added to Law No. 4447. With the added article, a maximum monthly support of 3,500.10 TL per insured employee will be provided to private sector accommodation facilities holding a tourism operation certificate for the period of 01/05/2026 - 31/12/2026.

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Guarantee Application Changed for Licensed Activities in Fuel and LPG Markets

TAX CIRCULAR: 2026-102 // Those holding a distributor, mineral oil, or dealership license within the scope of the Petroleum Market Law No. 5015, and those holding a distributor or LPG autogas dealership license within the scope of Law No. 5307, are subject to the guarantee application in accordance with the repeated Article 257 of the Tax Procedure Law (VUK).

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Liquidity Ratio Upper Limit for SGK Debt Installments Lifted Until August 31, 2026

TAX CIRCULAR: 2026-101 // The upper limit of 1.00 for the liquidity ratio used in the deferment and installment applications for debts to the Social Security Institution (SGK) has been lifted for applications made until August 31, 2026. Debtors who could not previously restructure their debts because their liquidity ratio was above 1 will be able to pay their debts in up to 36 monthly installments if they apply by this date.

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GSS and Premium Debts to be Deducted from SGK Incomes and Pensions

TAX CIRCULAR: 2026-100 // All kinds of premium debts, including general health insurance (GSS), of the insured individuals and beneficiaries who are obliged to pay premiums themselves will be collected by deducting 10% from the incomes or pensions allocated by SGK, without the need for the debtor's consent or enforcement proceedings.

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Significant Amendments Made to the Corporate Tax General Communiqué

TAX CIRCULAR: 2026-97 // The procedures and principles regarding the amendments made to the Corporate Tax Law by Laws No. 7577 and 7582 have been explained with the Corporate Tax General Communiqué Serial No. 26. The amendments cover the taxation of health institutions of foundation universities, production earnings in free zones, transit trade, qualified service centers, and tax rate discounts for companies holding industrial registry certificates.

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Communiqué on Wage Exemption for Benefits Provided to Employees via Share Certificates Amended

TAX CIRCULAR: 2026-96 // By amending the repealed Article 17 of the Income Tax Law with Law No. 7582, the upper limit of the income tax exemption for share certificates given to employees by employers qualifying as techno-initiative companies has been increased to twice the annual gross wage, and the holding periods required for the exemption have been shortened. The procedures and principles regarding these changes were explained with the General Communiqué on Income Tax Serial No. 335.

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Income Tax Exemption for Personnel Employed in Qualified Service Centers

TAX CIRCULAR: 2026-93 // With the General Communiqué on Income Tax Serial No. 334, the procedures and principles regarding the introduction of income and stamp tax exemptions applied to specific limits (3 or 5 times the minimum wage) of the wages of personnel employed in qualified service centers have been clarified.

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Restructuring Regulation for Public Receivables Tracked by Municipalities

TAX CIRCULAR: 2026-92 // Within the scope of the general letter published by the General Directorate of Local Administrations, it was stated that public receivables tracked by municipalities and special provincial administrations will be provided with an installment facility of up to 72 months, without requiring a guarantee for amounts up to 10 million TL.

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New Procedures and Principles in SGK Debt Deferment Operations

TAX CIRCULAR: 2026-87 // In SGK debt deferment procedures, the annual interest rate has been reduced to 29%, the maximum installment period has been increased to 72 months, and the guarantee-free deferment limit has been set at 10 million TL. The deadline for application and down payment to benefit from the discounted interest rate is August 31, 2026.

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