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Taxation Law

 
29December2023

Law on Amendments to Certain Laws and Decree Laws

The Law No. 7491 titled "Law on Amendments to Certain Laws and Decree Laws" was published in the Official Gazette No. 32413 dated December 28, 2023.

Under the scope of Law No. 7491, the following adjustments have been made in tax implementations:

Author Selma Kıy, Category Taxation Law

28December2023

Extension in R&D Incentives

Within the scope of the Presidential Decree No. 8004 published in the Official Gazette No. 32413 dated December 28, 2023, the determined incentive rate application for technology employees has been extended until December 31, 2024.

The scope of incentives was briefly outlined in the previous regulation (before extension) as follows:

Author Erdoğdu Onur Erol, Category Taxation Law

27December2023

2024 Minimum Wage Amount is Announced

a. Minimum Wage

In the press release dated December 27, 2023, the Ministry of Labor, along with the Minimum Wage Determination Committee has announced the minimum wage to be effective for the year of 2024, as shown in the table below.

Author İrem Güner, Category Social Security Law and Legislation, Taxation Law

19December2023

Venture Capital Investment Obligation of Companies Operating in R&D and Technoparks

In the Official Gazette dated December 16, 2023, and numbered 32401, the Decision Annexed to the Presidential Decision dated December 15, 2023, and numbered 7953, was published, determining the amounts and rates specified in the fourteenth paragraph of Article 3 of Law No. 5746 on Support of Research and Development (R&D) and Design Activities and additional Article 3 of Law No. 4691 on Technology Development Zones, and the said decision shall be put into effect in accordance with the provisions of Law No. 5746 and Law No. 4691.

Author Selma Kıy, Category Taxation Law

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