With the Official Gazette dated the 31st of March 2023 and numbered 32149; Presidential Decision with the number 7015 has been published regarding the technology development and R&D regions under the emergency state.

With that decision, in the calculation of the income tax withholding incentive within the scope of the “Technology Development Zones Law” with the number 4691 and the “Supporting Research, Development, and Design Activities Law” with the number 5746, the income tax incentive rate that is applied for the time performed outside of R&D and technology development regions, will be applied as a hundred percent (for the whole working period) during the period of emergency state in the provinces were affected by the earthquake and declared as the state of emergency as of 6th February 2023.

The submission and payment deadline of 2022 Annual Income Tax Declaration, Ba-Bs Forms, e-Ledger signature and the upload date of Electronic Ledger Certificates have been postponed.

The Revenue Administration announced below:

The Law No: 7440 published on the Official Gazette dated March 13, 2023 and numbered 32130.

With that Law, the additional payments / allowances up to a limit amount of TRY 50,000, made to the earthquake victim employees (whose spouse, child or mother and father were affected), between the period February 6, 2023 – July 31, 2023, will be exempt from income tax (In Turkish), social security premium and stamp tax. (In Turkish)

The 2023 minimum wage support has come into force with the Law No: 7431 (In Turkish) published on the Official Gazette dated January 13, 2023 and numbered 32072.

With the Communique dated March 7, 2023 and numbered 2023/12, the procedures regarding the minimum wage support have been published by the Social Security Institution (In Turkish).

As a summary, in case that all conditions are met, the minimum wage support will be automatically deducted from the social security premium payments on the upcoming periods by the Social Security Institution without any application.