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Taxation Law

 
07Mayıs2026

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.

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30Nisan2026

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.

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28Nisan2026

Law No. 7577: Significant Amendments in Taxation and Social Security

"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:

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17Mart2026

Decision on Amending the Decision Regarding the Determination of Companies Subject to Independent Audit

Pursuant to Presidential Decree No. 11066, published in the Official Gazette No. 33199 dated March 17, 2026, amendments were made to the procedures and principles governing the determination of companies subject to independent audit.

According to the mentioned amendment, the threshold values to be considered for companies not falling under any specific scope or exemption have been revised as follows:

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