With Law No. 7571, titled "Law Amending the Turkish Penal Code and Certain Other Laws and Decree Law No. 631", which entered into force upon being published in the Official Gazette dated 25 December 2025 and numbered 33118, it has been stipulated that inflation adjustment shall not be applied in the 2025, 2026, and 2027 accounting periods.

With Article 29 of Law No. 7571, publicly known as the "omnibus law", which entered into force upon being published in the Official Gazette, and pursuant to Provisional Article 105 added to Law No. 5510 on Social Insurance and General Health Insurance, the collection of all unpaid general health insurance contributions pertaining to periods prior to January 1, 2016, falling within the scope of subparagraph (g) of the first paragraph of Article 60 of Law No. 5510, together with all ancillary receivables related to such contributions, including late payment penalties and late payment interest, has been waived in full.

Within the scope of Presidential Decision No. 10766, published in the Official Gazette dated 25 December 2025 and numbered 33118, the periods that personnel working in technology development zones and R&D or design centers may spend outside the relevant zones and centers (remote working) in 2026, in order to be covered by the income tax withholding incentive, have been determined.

With the Presidential Decision published in the Official Gazette dated December 25, 2025 and numbered 33118, the period of the social security contribution incentive numbered 6111, which is included in the temporary article 10 of the Unemployment Insurance Law No. 4447, is extended until December 31, 2026.