Legislation Categories
Legislative Updates
Here you can access most recent articles on legislative updates regarding Personal Data Protection Law, Social Security Law, Taxation Law, Occupational Health and Safety Law, Code of Obligations, Labor Law, Turkish Commercial Code, Law on Protection of the Value of Turkish Currency, Foreign Exchange Legislation, and Immigration Law in Türkiye.
Bilateral Treaties
You can access the dates of the most recent international bilateral social security and double taxation treaties made between Türkiye and other countries and relevant documents here.
Test
The Revenue Administration has extended the submission deadline for Special Purpose Sworn-in CPA Reports required under Presidential Decision No. 7846 through VAT Circular No. KDV-71/2026-1, dated July 27, 2026.
The extension applies to taxpayers who:
Continue Reading
Author Selma Kıy, Category Taxation Law
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.
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.