| TAX CIRCULAR: 2026-90 | DATE: 01.07.2026 |
With Law No. 7587 published in the Official Gazette on July 1, 2026, new regulations have been introduced regarding the taxation of taxi revenues, commercial plate sales exemption, e-notification obligations, and entertainment tax exemptions.
The details of these amendments are summarized below:
1. Amendments to the Income Tax Law
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Those engaged in passenger transport by taxi who determine their revenue using a mandated taxi fiscal device, without electronic fare collection systems, may request to be taxed on a revenue basis calculated at 10% of the VAT-inclusive amount. This application can be utilized for a maximum of three years.
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Earnings arising from the disposal of commercial license plates of taxis, minibuses, and public service vehicles owned before July 1, 2026, by income taxpayers whose commercial earnings are taxed on a real basis, have been exempted from income tax.
2. Amendments to the Value Added Tax (VAT) Law
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Earnings from the disposal of commercial plates, which are exempted from income tax, have also been exempted from VAT with the amendment made in the VAT Law.
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The duration of the VAT exemption for the delivery of housing, which will be donated to general budget public administrations by foreign state institutions in the earthquake zone, has been extended from December 31, 2025, to December 31, 2028.
3. Amendments to the Tax Procedure Law (VUK)
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The scope of the electronic notification (e-notification) obligation has been reorganized. Corporate taxpayers, real basis taxpayers earning commercial/agricultural/professional income, collective/ordinary limited partnerships, and those making the first acquisition of goods listed in SCT Law List (II) are obliged to use the e-notification system.
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Disabled individuals with a disability rate of 90% or more are not required to join the e-notification system.
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E-notifications are deemed to have been served at the end of the fifth day following the date they are delivered to the system.
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The upper limit of the guarantee amounts to be requested from those engaged in certain licensed activities can be increased up to five times the rates and amounts specified in the Law.
4. Amendments to the Municipal Revenues Law
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At ticketed entertainment venues, entertainment tax will no longer be collected on tickets issued to individuals under the age of 18 or students under the age of 25.
