With Tax Procedure Law Circular No. 202, amendments have been made to the deadlines for the creation, signing, approval, and submission of e-Ledgers (electronic ledgers) and their approval certificate (berat) files to the systems of the Turkish Revenue Administration.

Significant legislative amendments concerning income tax, corporate income tax, inheritance and transfer tax, investment incentives, the Istanbul Financial Center regime, and the entrepreneurship ecosystem have entered into force through "Law No. 7582 on Amendments to Certain Laws", published in the Official Gazette on June 4, 2026.

The notification obligations of companies and branches falling within the scope of the Foreign Direct Investment Law are regulated under the Regulation on the Implementation of the Foreign Direct Investment Law published in the Official Gazette dated August 20, 2003.

Accordingly, foreign-capital companies, branches, and liaison offices operating within the scope of Law No. 4875 are required to submit their notifications to the General Directorate of Incentive Implementation and Foreign Capital of the Ministry of Industry and Technology within the prescribed period, either by completing and saving the electronic forms available under the Regulation on the Implementation of the Foreign Direct Investment Law or by using the forms annexed to the Regulation.

Property Tax

Property tax is a mandatory tax paid by the owners of real estate such as land, plots, residences, and commercial properties. For any registered property, the taxpayer is the individual whose name appears on the title deed.