Sanitation Tax

Workplaces benefiting from municipal environmental cleaning services are subject to Environmental Cleaning Tax under Law No. 2464 on Municipal Revenues. The tax is collected annually in two equal installments, in May and November.

Tax Procedure Law General Communiqué No. 597, published in the Official Gazette dated November 10, 2026, and numbered 33426, establishes the thresholds, dates, and implementation procedures for the public disclosure of taxpayers with outstanding tax debts and finalized tax penalties in 2026.

Under the regulation issued by the Ministry of Treasury and Finance, information on taxpayers with outstanding tax debts of TRY 5 million or more, or finalized tax assessments and penalties amounting to the same threshold, will be publicly disclosed on the specified dates, with each tax office assessed separately.

The Turkish Revenue Administration has introduced amendments to the content of the Withholding Tax and Social Security Premium Return. Under the new regulation, information regarding employees working in qualified service centers who benefit from the income tax exemption must be reported in a separate notification table.

The amendment will apply starting from the October 2026 taxation period and will cover the relevant tax returns submitted on or after November 1, 2026.

The "Communiqué Amending the Public Procurement General Communiqué", published in the Official Gazette dated October 16, 2026, and numbered 33402, introduced amendments to the monetary thresholds applicable to outstanding tax and social security premium debts considered in public procurement procedures.