Published in the Official Gazette dated April 30, 2026, Presidential Decree No. 11257 introduced amendments to certain significant exemption and deduction rates set forth under the Income Tax Law and the Corporate Tax Law.

The amendments are summarized below:

Published in the Official Gazette dated 01.05.2026 and numbered 33240, Presidential Decree No. 11263 reduced the accommodation tax rate from 2% to 1% for the period between May 1, 2026 and December 31, 2026.

Pursuant to Article 34 added to the Expenditure Taxes Law No. 6802 by Law No. 7194, accommodation tax applies to overnight accommodation services provided in facilities such as hotels, motels, holiday villages, pensions, apart hotels, guesthouses, campsites, mountain houses, and plateau houses, as well as all other services offered within the accommodation facility when sold together with the accommodation service, including food and beverage services, activities, entertainment services, and the use of pools, sports, thermal, and similar facilities.

Pursuant to the Industrial Registry Circular, the deadline for businesses registered in the Industrial Registry Information System to submit their 2025 Annual Operating Statements has been extended until the end of the day on May 8, 2026.

"The Law No. 7577 on Amendments to Certain Laws", published in the Official Gazette dated April 17, 2026, introduced significant regulations affecting taxation, social security, and various sectors, which have entered into force.

The amendments are as follows: