The Corporate Income Tax General Communiqué (Serial No. 26), published in the Official Gazette No. 33300 dated July 4, 2026, sets out the procedures and principles governing the implementation of the amendments introduced to the Corporate Income Tax Law by Laws No. 7577 and 7582. The Communiqué also introduces significant amendments to the Corporate Income Tax General Communiqué (Serial No. 1).

According to the 27998389-010.06.02-4870801 numbered Circular published by the Ministry of Treasury and Finance with the subject ‘Financial and Social Rights’, the coefficients used to calculate the wage of a public officers have been revised effective July 1, 2026.

Income Tax Exempted Child Support

According to the Circular dated July 3, 2026 and numbered 27998389-010.06.02-4870801 published by the Ministry of Treasury and Finance with the subject ‘Financial and Social Rights', the coefficients used to calculate the wage of a public officers have been revised effective July 1, 2026.

Income Tax Exempted Severance Pay

Law No. 7587 on Amendments to Certain Laws, enacted on June 24, 2026, introduced significant amendments directly affecting Turkish tax legislation, including the Income Tax Law, the Tax Procedure Law, the Value Added Tax (VAT) Law, and certain other special laws.