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.
Detayı OkuSignificant 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.
Detayı OkuCommuniqué 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TAX CIRCULAR: 2026-96 // By amending the repealed Article 17 of the Income Tax Law with Law No. 7582, the upper limit of the income tax exemption for share certificates given to employees by employers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.
Detayı OkuIncome 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.
Detayı Oku0% 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.
Detayı Oku2026 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.
Detayı OkuProcedures 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
Detayı OkuNew 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.
Detayı OkuVAT 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.
Detayı OkuRestructuring 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.
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