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Legislation - CottGroup Holistic Business Services

07May2026

Accommodation Tax Rate Reduced to 1%

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.

Author Selma Kıy, Category Taxation Law

04May2026

Law No. 7578 on Amendments to Certain Laws, Primarily Maternity Leave Has Been Published

With the Law on Amendments to the Social Services Law and Certain Other Laws ("Law"), published in the Official Gazette dated May 1, 2026 and numbered 33240, various amendments have been made to certain laws.

In summary, the Law introduces amendments in many areas, primarily working life.

Author Taylan Ege Günel, Category Labor Law

30April2026

The Deadline for the 2025 Annual Operating Statement Has Been Extended

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.

Category Taxation Law

30April2026

The State Contribution under the Unemployment Insurance Law Has Been Redetermined

Pursuant to Presidential Decision No. 11258, published in the Official Gazette dated April 30, 2026 and numbered 33239 (the "Decision"), the State contribution set forth under Article 49 of the Unemployment Insurance Law No. 4447 has been determined as 0.5%.

Under Article 49 of the Unemployment Insurance Law No. 4447, the unemployment insurance premium previously consisted of 1% employee contribution, 2% employer contribution, and 1% State contribution. With this new regulation, the State contribution has been reduced by half and redefined as 0.5%. No changes have been made to the employee or employer contribution rates.

Author Taylan Ege Günel, Category Social Security Law and Legislation

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