With the Communiqué on Administrative Fines to Be Applied in 2026 within the Scope of the Turkish Commercial Code No. 6102, the administrative fines stipulated under Articles 33, 38, 51 and 562 of the Turkish Commercial Code No. 6102 have been re-determined on the basis of the revaluation rate of 25.49% determined for the year 2025 under the Tax Procedure Law General Communiqué (Serial No. 585) published in the Official Gazette dated 27/11/2025 and numbered 33090.
The Communiqué on Administrative Fines to Be Applied in 2026 within the Scope of the Turkish Commercial Code No. 6102 has been prepared pursuant to the first paragraph of Article 210 of the Turkish Commercial Code No. 6102 and the seventh paragraph of Article 17 of the Misdemeanors Law No. 5326.
The administrative fine amounts to be applied between 1 January 2026 and 31 December 2026 are summarized as follows:
- Under Article 33/2 of the TCC, titled “Invitation to Registration and Fine”, an administrative fine of TRY 22,194 shall be imposed on persons who fail to request the registration of matters subject to mandatory registration within the period granted by the Trade Registry Directorate and who also fail to notify the reasons for their abstention,
- Under Article 38/1 of the TCC, titled “Liability”, an administrative fine of TRY 44,443 shall be imposed on those acting in violation of the obligations regarding the trade name of the commercial enterprise and the registered office,
- Under Article 51/2 of the TCC, titled “Notification and Fine”, an administrative fine of TRY 44,443 shall be imposed on those acting in violation of the obligations regarding the use and notification of the trade name,
- Under Article 562/1 (a), (b), (c), (d), (e) and (f) of the TCC, titled “Offences and Penalties”, an administrative fine of TRY 88,997 shall be imposed on those acting in violation of the acts regulated therein,
- Under Article 562/2 of the TCC, titled “Offences and Penalties”, an administrative fine of TRY 88,997 shall be imposed in respect of the acts stipulated therein,
- Under Article 562/13 (a) of the TCC, titled “Offences and Penalties”, an administrative fine of TRY 173,801 shall be imposed in respect of the acts regulated therein.
The Communiqué on Administrative Fines to Be Applied in 2026 within the Scope of the Turkish Commercial Code No. 6102 shall enter into force on 1 January 2026 and its provisions shall be enforced by the Minister of Trade.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
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