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20February2025

Inflation Adjustment Will Not Be Applied for 2025 Provisional Tax Periods

The General Communiqué on Tax Procedure Law (Serial No: 582) was published in the Official Gazette dated February 15, 2025 and numbered 32814.

In the Communiqué, the following arrangements have been made regarding inflation adjustment.

Author Selma Kıy, Category Taxation Law

19February2025

Procedures and Principles Established for the 4-Point Insurance Premium Discount Application

As is well known, the 5‑point portion of the employer’s share of disability, old‑age, and death insurance premiums calculated based on the insured’s premium‑related earnings was applied as a discount to employers under certain conditions. However, with the new regulation, except for private sector employers operating in the manufacturing industry, starting from February 2025 the support provided for the employer’s share of disability, old‑age, and death insurance premiums will be applied as 4 points.

The procedures and principles regarding the implementation of this change have been defined by the Social Security Institution (SSI) in Circular No. 2025/6, and the key points are outlined below:

Author Ümit Kır, Category Social Security Law and Legislation

04February2025

Regulation on Minimum Wage Support for 2025

With the Official Gazette dated February 4, 2025 and numbered 32803, a regulation was made on the minimum wage support to be provided to employers in 2025 by adding a temporary article 109 to the Social Insurance and General Health Insurance Law No. 5510.

With the regulation, the minimum wage support for the period January 1, 2025 - December 31, 2025 was determined as 1,000 TRY.

General information regarding the procedures and principles of the regulation is listed below:

Author Ümit Kır, Category Social Security Law and Legislation

20January2025

2025 I. Period Travel Expense Amounts Exempt from Income Tax

The domestic per diem amounts exempt from tax, applicable between January 1, 2025, and June 30, 2025, have been determined based on the coefficients for civil servant salaries for the January-June 2025 period, in line with Annex H of the Central Government Budget Law published in the Official Gazette dated December 31, 2024, No. 32769, and Article 24/2 of the Income Tax Law.

The overseas per diem amounts, effective as of January 1, 2025, have been determined within the framework of the "Decision on Allowances for Travel to the Turkish Republic of Northern Cyprus" and the "Decision on Overseas Allowances" published in the Official Gazette dated January 11, 2025, No. 32779, under Decision No. 9396.

Author Ümit Kır, Category Taxation Law

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