Law No. 7582, published in the Official Gazette dated June 4, 2026 and numbered 33270, introduced a significant amendment to Article 32 of Corporate Income Tax Law No. 5520.

Pursuant to this amendment, for the 2027 fiscal year and subsequent taxation periods, a 12.5% corporate income tax rate will apply to income derived exclusively from manufacturing activities by companies that hold an Industrial Registry Certificate and are actively engaged in manufacturing activities.

With the announcement published by the Social Security Institution, General Directorate of Insurance Premiums, on September 28, 2026, an update has been made to the e-No Debt System and the EKAP debt inquiry web service used by the Public Procurement Authority.

Under the update, provided that the debt inquiry date and the date on which the inquiry is based are the same day, certain employers with overdue debts to SSI may also be issued an e-No Debt Certificate, subject to specific conditions.

The decision of the Second Section of the Constitutional Court in the application, dated April 8, 2026 and numbered 2022/90210, was published in the Official Gazette dated September 29, 2026 and numbered 33385. The decision concerns a reinstatement case relating to a termination carried out two days before the six-month seniority requirement sought for the application of the job security provisions was met.

The Türkiye Green Taxonomy Regulation (the "Regulation"), prepared by the Ministry of Environment, Urbanisation and Climate Change, was published in the Official Gazette dated September 24, 2026 and numbered 33380 and entered into force on its date of publication.

The Regulation was prepared on the basis of the Climate Law No. 7552 dated July 2, 2025 and Presidential Decree No. 4.