The Circular No. 2026/12 dated May 7, 2026 published by the Social Security Institution ("SSI"), provides significant explanations regarding the implementation of the meal allowance exemption. The Circular explains in detail the circumstances under which meal benefits provided by employers to employees may be included in earnings subject to social security premiums.

The Social Security Institution ("SSI") published Circular No. 2026/11 dated May 6, 2026, introducing important clarifications regarding general health insurance ("GSS") practices applicable to insured employees working on a part-time or on-call basis. The Circular particularly clarifies how GSS premium liabilities will be assessed for insured individuals who complete their missing contribution days through service borrowing.

Published in the Official Gazette dated April 30, 2026, Presidential Decree No. 11257 introduced amendments to certain significant exemption and deduction rates set forth under the Income Tax Law and the Corporate Tax Law.

The amendments are summarized below:

Published in the Official Gazette dated 01.05.2026 and numbered 33240, Presidential Decree No. 11263 reduced the accommodation tax rate from 2% to 1% for the period between May 1, 2026 and December 31, 2026.

Pursuant to Article 34 added to the Expenditure Taxes Law No. 6802 by Law No. 7194, accommodation tax applies to overnight accommodation services provided in facilities such as hotels, motels, holiday villages, pensions, apart hotels, guesthouses, campsites, mountain houses, and plateau houses, as well as all other services offered within the accommodation facility when sold together with the accommodation service, including food and beverage services, activities, entertainment services, and the use of pools, sports, thermal, and similar facilities.