Severance Pay Ceiling Determined for the Second Half of 2026
TAX CIRCULAR: 2026-98 // The tax-exempt severance pay ceiling amount to be applied between July 1, 2026, and December 31, 2026, has been announced as 73,729.87 TL.
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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.
Read moreCommuniqué 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TAX CIRCULAR: 2026-96 // By amending the repealed Article 17 of the Income Tax Law with Law No. 7582, the upper limit of the income tax exemption for share certificates given to employees by employers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.
Read moreConditions for 20-Year Income Tax Exemption for Those Settling in Turkey Announced
TAX CIRCULAR: 2026-95 // In accordance with the repeated Article 20/D added to the Income Tax Law, the earnings and revenues derived from abroad by real persons who did not have a residence and tax liability in Turkey in the last three calendar years prior to being considered settled in Turkey, have been exempted from income tax for 20 years.
Read moreAsset Notification Processes Announced Under the New Wealth Amnesty Regulation
TAX CIRCULAR: 2026-94 // Within the scope of the new wealth amnesty regulation introduced by Law No. 7582, a tax inspection exemption and discounted tax rates up to 0% will be applied if domestic and foreign assets are declared by July 31, 2027.
Read moreIncome 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.
Read moreRestructuring 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.
Read more0% Withholding Tax Application on Income Derived from Government Bonds, Treasury Bills, and Lease Certificates Extended to December 31, 2026
TAX CIRCULAR: 2026-91 // With the Presidential Decree dated June 20, 2026, the discounted withholding tax rate of 0% applied to income derived from government bonds, treasury bills, and lease certificates has been extended until December 31, 2026.
Read moreAmendments to Income, Tax Procedure, Value Added Tax, and Municipal Revenue Laws
TAX CIRCULAR: 2026-90 // SUMMARY: With the Law No. 7587 on Amending Certain Laws published on July 1, 2026, significant updates have been made to fundamental tax laws.
Read more2026 Financial Holiday to be Implemented Between July 1-20
TAX CIRCULAR: 2026-89 // The 2026 Financial Holiday will start on July 1 and end on July 20; tax declaration and payment deadlines falling within this period and the following 5 days have been extended.
Read moreProcedures and Principles for Calculating SGK Premium Amounts in Construction and Tender Works Announced
TAX CIRCULAR: 2026-88 // With the new circular published by SGK, new procedures and principles have been determined regarding the minimum labor calculation, the application of the arithmetic mean method, the issuance of partial clearance certificates, and ex-officio investigation procedures in construction and tender works
Read moreNew 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.
Read moreVAT General Implementation Communiqué Changes Under Laws No. 7555, 7577, and 7578
TAX CIRCULAR: 2026-86 // With the VAT General Implementation Communiqué Serial No. 58 dated June 16, 2026, significant changes have been made in VAT exemption practices regarding the transfer of foundation real estates, transfer of expropriated real estates, donations made to Darülaceze, and health services of foundation universities.
Read moreRestructuring and Deferment Facility for Public Receivables Tracked by Tax Offices
TAX CIRCULAR: 2026-85 // With the General Communiqué on Collection published on June 16, 2026, the deferment conditions for tax debts have been relaxed; the annual deferment interest rate has been reduced to 29%, the maximum installment period has been increased to 72 months, and the guarantee-free transaction limit has been set at 10 million TL.
Read moreGuarantee-Free Limit in SGK Debt Deferment Procedures Increased to 10 Million TL
TAX CIRCULAR: 2026-84 // With the Presidential Decree dated June 13, 2026, the guarantee requirement for the deferment of SGK debts has been increased from 1 million TL to 10 million TL; for debts exceeding 10 million, a guarantee equal to half of the exceeding amount will be requested.
Read moree-Ledger Creation, Signing, and Uploading Deadlines Extended
TAX CIRCULAR NO: 2026-83 // With the VUK Circular dated June 8, 2026, the deadlines for creating, signing, and uploading e-Ledgers originally due on June 10 and 15 have been extended to June 30, 2026.
Read moreChanges Made in the Deferment and Installment Procedures of SGK Debts
TAX CIRCULAR NO: 2026-82 // The maximum deferment period for SGK debts has been extended to 72 months, and the guarantee requirement limit for deferment procedures has been increased to 1,000,000 TL.
Read moreAmendments to Tax Legislation Introduced by Law No. 7582
TAX CIRCULAR NO: 2026-81 // Law No. 7582 on the Amendment of Certain Laws, which introduces wide-ranging changes to the tax framework, was published in Official Gazette No. 33270 of 4 June 2026 and has entered into force.
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