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.

The Corporate Income Tax General Communiqué (Serial No. 26), published in the Official Gazette No. 33300 dated July 4, 2026, sets out the procedures and principles governing the implementation of the amendments introduced to the Corporate Income Tax Law by Laws No. 7577 and 7582. The Communiqué also introduces significant amendments to the Corporate Income Tax General Communiqué (Serial No. 1).

According to the 27998389-010.06.02-4870801 numbered Circular published by the Ministry of Treasury and Finance with the subject ‘Financial and Social Rights’, the coefficients used to calculate the wage of a public officers have been revised effective July 1, 2026.

Income Tax Exempted Child Support