E-Ledger and ledger certificate files that were required to be created, signed, and uploaded to the Revenue Administration system by May 11, 2026, have had their deadlines extended until June 10, 2026.

The following processes are included within the scope of this extension:

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: