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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 CottGroup Hukuk ve Mevzuat Ekibi, 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

30November2023

Deadline for Property and Sanitation Tax is 30.11.2023

Property Tax

Property tax is a kind of tax that needs to be paid by owners of real estate such as land, estates, workplace, houses etc. For the properties owned by deed; The person, in whose name the deed has been issued, is the owner of the property and thus liable to pay for real estate tax.

This tax is paid as two equal installments each year. The first payment is made in March, April, or May and the second payment is within November.

Author Selma Kıy, Category Taxation Law

16November2023

Amendments to the Legislation on Residences Leased for Tourism Purposes

The Law Regarding the Leasing of Residences for Tourism Purposes and Amendments to Some Laws was published in the Official Gazette numbered 32357 on November 2, 2023.

The purpose of this Law is to establish the procedures and principles for the leasing of residences for tourism purposes to both natural and legal persons.

The Law covers provisions related to general principles for leasing residences for tourism purposes, the issuance of permits, administrative sanctions, and the legislation that applies to residences leased for tourism purposes.

Author Selma Kıy, CottGroup Hukuk ve Mevzuat Ekibi, Category Taxation Law

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