Corporate Taxation In Turkey

Abstract

This article examines corporate taxation in Turkey from the perspective of foreign-owned subsidiaries, joint ventures and branches. It distinguishes tax residence, taxable profit, corporate income tax, domestic minimum tax, multinational top-up tax, VAT and withholding on cross-border payments. It also considers related-party financing, transaction taxes, filing obligations and the procedural safeguards relevant to a tax dispute. Particular attention is given to changes already applicable in 2026 and the production-rate amendment scheduled for 2027. The analysis argues that an investment model should follow the actual entity, activity, payment flow and accounting period rather than a single headline rate. Reliable advice requires coordination between legal and accounting professionals, evidence supporting treaty and deduction claims, and a practical plan for preserving challenge rights when an assessment is disputed.