| TAX CIRCULAR: 2026-86 | DATE: 18.06.2026 |
With the Communiqué Serial No. 58 published in the Official Gazette dated June 16, 2026, and numbered 33282, updates closely concerning taxpayers have been made in the Value Added Tax (VAT) General Implementation Communiqué.
The details of the new regulations that came into effect with the relevant laws (Laws No. 7555, 7577, and 7578) are summarized below:
1. VAT Exemption on the Transfer of Foundation Real Estates (Law No. 7555)
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Effective from July 24, 2025, the transfer and delivery transactions of foundation real estates have been included in the scope of VAT exemption.
2. VAT Exemption on the Transfer of Expropriated Real Estates (Law No. 7577)
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Effective from June 1, 2026, the transfer of real estates expropriated in cases where there is a public interest within the scope of the Expropriation Law No. 2942 to the State and public legal entities carrying out the expropriation is exempted from VAT.
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In the event that real estates belonging to VAT taxpayers are expropriated within this scope; the VAT incurred and subjected to deduction by the taxpayers during the acquisition of the real estate will be removed from the deduction accounts via the VAT return of the period when the delivery is made.
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This VAT amount removed from the deduction accounts can be taken into account directly as an expense or cost in determining the income or corporate tax base.
3. Cancellation of Exemption for Health Services of Foundation Universities (Law No. 7577)
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The exemption status of the services to be provided by health facilities (hospitals, clinics, dispensaries, etc.) operated by higher education institutions established by foundations granted tax exemption by the President has been rearranged.
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The deliveries and services to be made by these institutions for diagnosis and treatment starting from January 1, 2027, have been removed from the scope of VAT exemption and will be subject to VAT within the framework of general provisions.
4. VAT Exemption for Donations to Darülaceze (Law No. 7578)
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The VAT exemption provided to associations and foundations engaged in food banking activities for the purpose of helping the poor has been expanded to include “Darülaceze” in its scope.
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Deliveries of food, cleaning, clothing, and fuel supplies to Darülaceze have been exempted from VAT.
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Even if the cost of the donated goods is below the invoice issuance limit, it must be documented with an invoice, and the invoice must contain a statement that VAT has not been calculated.
5. SCT/VAT Refund and Export Exemption
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In the export of goods imported in return for a guarantee, if the VAT paid over the SCT amount, which is the basis for calculating the guarantee, is included in the refund account, the bureaucratic process has been accelerated.
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For the portion of the VAT exceeding the maximum refundable tax amount requested for refund due to direct incursions, the refund request will be finalized according to general principles without requiring a tax inspection report.
