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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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