Turkey: Tax Authorities

5.9.2026 tarihli ve 33361 sayılı Resmî Gazete ’de yayımlanan 11723 sayılı Cumhurbaşkanı Kararı ile İhracat, Transit Ticaret, İhracat Sayılan Satış ve Teslimler ile Döviz Kazandırıcı Hizmet ve Faaliyetlerde Vergi, Resim ve Harç İstisnası Hakkında Kararda değişiklik yapılmıştır.

Turkey has introduced a significant 20-year income tax exemption for foreign-sourced earnings of individuals who establish residency in the country. This comprehensive guide examines the eligibility requirements, application procedures, and critical conditions that must be met to benefit from this tax incentive designed to attract wealthy individuals and skilled professionals to Turkey.

Turkey's Revenue Administration has issued a new communiqué expanding digital activity reporting obligations beyond e-commerce to encompass all digital platforms including internet-based buying, selling, leasing, advertising and listing activities. The regulation introduces new reporting requirements for various service providers including social network and location providers, while modifying identification information protocols and establishing monthly reporting deadlines through the BTRANS system.

Vergi ve ceza ihbarnamesi tebliğ alan mükellefler, 30 günlük yasal süre içinde dava açma, uzlaşma veya cezalarda indirim haklarını kullanabilirler. Bu hakların doğru kullanılması, ödenecek vergi ve ceza yükünü doğrudan etkilemekte ve tarhiyatın kesinleşme sürecini belirlemektedir. İhbarname sonrası süreçte mükellefin atacağı adımlar, vergisel yüküml&

Turkey's 12th Judicial Package introduced a fundamental shift in how statutory interest is calculated, replacing the fixed-rate system with a dynamic model tied to the Central Bank's rediscount rate. How will this change affect long-term receivables, ongoing litigation, and the calculation of default interest in commercial transactions?

The Turkish Social Security Institution has announced significant changes to installment payment procedures for insurance premium debts, extending payment periods from 36 to 72 months and raising the collateral-free installment threshold to ten million Turkish lira. These modifications aim to provide relief to debtors facing financial difficulties while facilitating the collection of institutional receivables.

Turkey's latest asset amnesty program under Law No. 7582 offers individuals and corporations a final opportunity to declare undisclosed domestic and foreign assets—including cash, gold, foreign currency, securities, and capital market instruments—by July 31, 2027. By paying a 5% tax (or reduced rates of 0-4% with commitment terms), taxpayers can bring these assets into the formal economy while receiving immunity from tax audits and assessments on declared amounts.

Turkey has introduced a new asset repatriation regime valid until July 31, 2027, offering taxpayers a structured pathway to declare foreign-held or undeclared domestic assets.

Turkey's Social Security Institution has announced significant changes to debt deferral procedures, extending maximum deferral periods from 36 to 72 months and reducing annual deferral interest rates from 39% to 29% for applications submitted by August 31, 2026. The new regulations also raise the debt amount eligible for deferral without collateral to 10 million TL, affecting employers and self-employed individuals with outstanding social security premiums and administrative fines.