With Presidential Decree No. 2813, published on the Official
Gazette numbered 31202 and dated 31.07.2020; withholding rates
of rent payments of real estate, to be made in cash or
to account, have been reduced from 20% to 10% until
31.12.2020, in accordance with the 94th article
of Income Tax Law and
15th article of Corporate Tax Law.
Afterwards, with Presidential Decree No. 3319, the period of the
regulation has been extended to 31.05.2021.
With Presidential Decree published on the Official Gazette
numbered 31499 and dated02.06.2021, it is decided to apply 10%
withholding rate for rent payments of real estate
until 31.07.2021.
- Rent payments of goods and rights which are indicated in Income
Tax Law articles 94/5-a and 70,
