The Law No. 7566 on Amendments to Tax Laws and Certain Laws and Decree Laws was adopted by the Grand National Assembly of Türkiye on December 4, 2025.

Comprehensive amendments to the Social Insurance and General Health Insurance Law No. 5510, which will enter into force as of 2026, introduce significant regulations that directly affect both employees and employers. In particular, updates to contribution rates, contribution incentives, income/pension deductions, social security base amount limits, and declaration processes will require changes in payroll practices and procedures before the Social Security Institution (SSI).

Property Tax

Property tax is a kind of tax that needs to be paid by owners of real estate such as land, estates, workplace, houses etc. For the properties owned by deed; The person, in whose name the deed has been issued, is the owner of the property and thus liable to pay for real estate tax.

Pursuant to duplicated Article 298 of Tax Procedure Law, the revaluation rate has been published in the Official Gazette numbered 33090 and dated November 27, 2025. Revaluation rate announced in the rate of 25.49% (twenty five comma forty nine) for 2026.

With the Tax Procedure Law (TPL) General Communiqué (Serial No: 585) published in the Official Gazette dated November 27, 2025 and numbered 33090, the revaluation rate to be applied for 2025 has been set at 25.49%.