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ARTICLE · 03 MAY 2018

Turkey Introduces A Range Of Changes To Tax Regime

Moroglu Arseven
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Turkey has introduced a range of changes to its tax regime, applying to the Income Tax Law and Tax Procedure Law.

TurkeyTax
E. Benan Arseven
E. Benan Arseven
Sevi İslamageç
Sevi İslamageç
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Turkey has introduced a range of changes to its tax regime, applying to the Income Tax Law and Tax Procedure Law. Changes apply to a wide range of topics, including severance payments, the minimum wage, valuing foreign currencies brought from abroad, tax penalties, VAT and electric vehicles.

The Law on Amendments to Tax Laws and Certain Laws and Decree Laws ("Amendment Law") was published in Official Gazette number 30373 on 27 March 2018.

Income Tax Law

Notable amendments to the Income Tax Law include:

  • The scope of payments excluded from severance payment calculations has increased. Accordingly, the following are now also excluded:
    • Payments and benefits under reciprocal termination contracts.

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