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Pursuant to Provisional Article 15 of the Turkish Commercial Code (Law No. 6102), Joint Stock Companies (Anonim Şirket – A.Ş.) and Limited Liability Companies (Limited Şirket – Ltd. Şti.) whose share capital is below the newly prescribed minimum statutory thresholds are required to increase their share capital to the applicable minimum amounts by December 31, 2026.
Accordingly:
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Author Selma Kıy, Category Turkish Commercial Code
With the Presidential Decree No. 11511, published in the Official Gazette No. 33307 dated July 11, 2026, the jurisdictions to be designated as Safe Harbors under the Domestic and Global Minimum Top-up Tax regime, the jurisdictions applying the Global Minimum Top-up Tax pursuant to the Qualified Income Inclusion Rule (IIR), and the jurisdictions applying a Qualified Domestic Minimum Top-up Tax (QDMTT) have been determined.
Author Selma Kıy, Category Taxation Law
With regard to the financial and social rights to be applied in the second half of 2026, the Circular dated July 3, 2026 and numbered 27998389-010.06.02-4870801, issued by the General Directorate of Public Financial Management and Transformation of the Ministry of Treasury and Finance, has been published.
On July 4, 2026, the Income Tax General Communiqué (Serial No. 334) was published in the Official Gazette No. 33300, setting out the procedures and principles governing the implementation of the wage income tax exemption introduced under Article 23 of the Income Tax Law No. 193 by Law No. 7582.
Under the Communiqué, the portion of the wages paid to qualified service personnel employed in Qualified Service Centers, as defined in Additional Article 1 of the Foreign Direct Investment Law No. 4875, up to three times the gross minimum wage is exempt from income tax.