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With Presidential Decree No. 9903 published on 30 May 2025 (the "New Decree"), the system of incentive schemes in Türkiye has been overhauled.

In order to prevent tax evasion, combat money laundering and enhance financial transparency, the identification of ultimate beneficial owners and the reporting of their information to the relevant authorities have become increasingly important. Against this background, the Ministry of Treasury and Finance issued General Communiqué No. 529 on the Tax Procedure Law (the "Communiqué"), which was published in the Official Gazette on 13 July 2021 and entered into force on the same date.

Law No. 7566 on Amendments to Tax Laws and Certain Laws and Decree Laws (commonly referred to in public as the "new tax package"), which had previously been adopted by the relevant committees of the Grand National Assembly of Turkey, was published in the Official Gazette dated 19 December 2025 and entered into force.

Turkish Law No. 7338, regarding amendments to the tax procedure law and certain other laws, has entered into force following its publication in the Official Gazette on 26 October 2021...

02.02.2024 tarihli ve 32448 sayılı Resmî Gazete'de yayımlanan Vergi Usul Kanunu Genel Tebliği (Sıra No: 559) ile borsada rayici olmayan yabancı paraların, Vergi Usul Kanunu gereğince 2023...

There is a risk of employees claiming that they are entitled to compensation for loss of rights under the Plan where the Plan is amended or discontinued or where their employment is terminated.

The “Century of Türkiye Strong Hub for Investment Programme”, announced on 24 April 2026, represents a comprehensive reform agenda aimed at strengthening Türkiye’s position as a regional hub for international investment, finance, services and management activities.

Administrative law is an important branch of law that regulates the relationships between individuals and public administration, determining the powers and responsibilities of the administration that uses public power.

Türkiye has introduced a new tax incentive for individuals relocating to the country. With the Law No. 7582 enacted on 4 June 2026, a new Article repeated 20/D has been inserted into the Income Tax Code, creating a long-term exemption from Turkish income tax on foreign-sourced income. The implementing rules were published in Income Tax General Communique No.333. This article sets out the key features of the regime and highlights the practical considerations.

5520 sayılı Kurumlar Vergisi Kanununun (KVK) 32/1 inci maddesi gereğince, kurumlar vergisi mükellefleri, kurum kazancı üzerinden %25 oranında kurumlar vergisi öderler. Ancak bankalar, sigorta şirketleri ve diğer bazı finansal kurumlar için kurumlar vergisi oranı %30 olarak (yani artırımlı oranda) uygulanır. Ayrıca bazı mükellefler için indirimli oranda kurumlar vergisi uygulama imkânı bulunmaktadır.

In the taxation system, the primary objective is the collection of fiscal revenues; the existence of tax penalties serves this purpose.

The amounts and thresholds for 2024 in the Tax and Duties Laws were updated and published in the Official Gazette numbered 32415, dated December 30, 2023.

The Communiqué Amending the Corporate Tax General Communiqué (Serial No. 1) ("Communiqué"), explaining the implementation of the financing expense deductions limitation ("Limitation")...

Social Security Institution has published Communiqué No. 2021/28 and explained the 2021 minimum wage support procedures and principles.

Free trade zone ("FTZ") is the area within which goods may be landed, handled, manufactured or reconfigured, and re-exported without the intervention of the customs authorities.

Foundations have played a major role in order to increase aid and solidarity in society for centuries. Today, foundations support the public service obligation as one of the leading non-governmental organizations.

Ticari faaliyet kapsaminda elde edilmesi halinde kazancin tespitinde dikkate alinacagi ancak tevkif suretiyle ödenen vergilerin ilgili yil verilecek gelir veya kurumlar vergisi beyannamelerinde hesaplanan vergiden mahsup edilebilecegi