Legislation & Sectoral Analysis

General Communiqué of the Property Tax Law (Series No: 90) August 6, 2026 THURSDAY Official Gazette No: 33332

As of July 1, 2026, the 'Minimum Wage Exemption Income Tax' amount has been set at 4,537.75 TL.

With the added article, an insurance premium support of 3,500 TL per insured person will be provided for private sector accommodation establishments holding a tourism operation certificate for the period of 01/05/2026-31/12/2026.

THE TAX DECLARATION REGARDING MONEY, GOLD, FOREIGN CURRENCY, SECURITIES, AND OTHER CAPITAL MARKET INSTRUMENTS OWNED ABROAD AND DOMESTICALLY HAS BEEN LAUNCHED BY RESPONSIBLE BANKS AND INTERMEDIARIES IN ACCORDANCE WITH THE GENERAL CIRCULAR ON THE ECONOMIC CONTRIBUTION OF SOME ASSETS PUBLISHED IN THE OFFICIAL GAZETTE NO. 33300 DATED 4/7/2026 (SERIES NO: 1).

Republic of Turkey SOCIAL SECURITY INSTITUTION Presidency General Directorate of Insurance Premiums Number: E-95474873-100100-146438308 31.07.2026 Subject: Amendment of Circular No. 2017/26

Article 1- An additional paragraph has been added to the section titled "IV- Records related to commercial and civil transactions" of the table attached to the Stamp Tax Law No. 488 dated 1/7/1964. "56. Records related to investments in nuclear power plants by legal entities that have obtained a preliminary license and/or license for electricity generation activities in nuclear power plants."

Article 1: The fifth paragraph of Article 5 of the General Communiqué of the Tax Procedure Law (No: 531), published in the Official Gazette dated 2/9/2021 and numbered 31586, has been amended as follows.

With the Value Added Tax Circular No. 71 dated 27/7/2026, the submission period for Special Purpose Certified Public Accountant Reports regarding the determination of whether the VAT not accepted for deduction under Presidential Decree No. 7846 has been made deductible has been extended until 31.08.2026.

1. Introduction: The extension of the submission period for special purpose sworn financial consultancy reports regarding the determination of whether VAT under Presidential Decree No. 7846, which is not accepted for deduction, has been subject to deduction, constitutes the subject of this circular.

1. Introduction: The extension of the submission period for Special Purpose Sworn Financial Advisory Reports to be submitted regarding the determination of whether the VAT, which is not accepted for deduction under Presidential Decree No. 7846, has been made subject to deduction, is the subject of these Circulars.

1. General Explanations In the additional Article 24 added to the Law No. 5510 on Social Insurances and General Health Insurance; "The debts related to premiums and contributions, including the general health insurance premium arising from the insured status of those receiving income or pensions from the Institution, shall be collected by deducting from their income or pensions, not exceeding 25%. The procedures and principles regarding the implementation of this article shall be regulated by the Institution."

Republic of Turkey MINISTRY OF TREASURY AND FINANCE Revenue Administration Circular No. 5520 of the Corporate Tax Law /73

IMPORTANT ANNOUNCEMENT REGARDING VALUE ADDED TAX DECLARATIONS (KDV1, KDV2, KDV2B, KDV4, KDV9015)

This morning, following the investigation against the Ahbap Association, it has been deemed necessary to make the following statement after the detention of our former President Mr. Emre KARTALOĞLU and TÜRMOB Independent Audit and Sustainability Center Board Members Mr. Gülgün ÖZTÜRK, Mr. Muharrem KARATAŞ, and Mr. Ersin GÖKGÜN, due to the persistent distortion of the issue before and after the incident.

Press release by TÜRMOB regarding the limited review conducted on the AHBAP Association: "In response to the demand regarding the AHBAP Association, which came to the forefront during the earthquake period with intensive fundraising, a team formed by professionals within TÜRMOB has prepared Limited Special Purpose Reports for the periods of 06.02.2023- 28.02.2023 and subsequently 01.03.2023 – 30.06.2023.

1. Introduction Due to the requests submitted to our Ministry, based on the authority granted by the repeated Article 28 of the Tax Procedure Law No. 213, the extension of the deadlines for the submission of Global Minimum Complementary Corporate Tax Returns for the 2024 accounting period, which are due by the end of June 30, 2026, and the payment deadlines for the taxes accrued on these returns constitute the subject of this Circular.

1. Introduction Due to the requests submitted to our Ministry, based on the authority granted by the repeated Article 28 of the Tax Procedure Law No. 213, the extension of the deadlines for the submission of Global Minimum Complementary Corporate Tax Returns for the 2024 accounting period, which must be submitted by the end of June 30, 2026, and the payment deadlines for the taxes accrued on these returns constitute the subject of this Circular.

The submission period for the corporate tax declaration certification reports for the accounting period of 2025 and the corporate tax exemption, discount, and application certification reports for the accounting period of 2025 has been extended until 31/7/2026 through the digital tax office.

Republic of Turkey SOCIAL SECURITY INSTITUTION Presidency General Directorate of Insurance Premiums Number: E-71266071-206.16.01-143768865 Subject: Changes in Deferment Procedures 19.06.2026

Important Announcement Regarding VAT Declarations (KDV1, KDV2, KDV2B, KDV4, KDV9015) has been issued by our Presidency within the scope of the 'e-Declaration' application initiated to renew the 'Electronic Declaration Application' with new, updated, and open-source software, starting from 1/9/2025 for the August 2025 period declarations in the pilot provinces of Eskişehir and Kırıkkale, starting from 1/11/2025 for the October 2025 period declarations in the provinces of Konya and Muğla, starting from 1/1/2026 for the December 2025 period declarations in the provinces of Afyonkarahisar, Bursa, Kırıkkale, and Yalova, starting from 1/4/2026 for the March 2026 period in the provinces of Bartın, Bilecik, Karabük, Karaman, Amasya, Burdur, Bolu, Kastamonu, Niğde, and Yozgat, starting from 1/5/2026 for the April 2026 period in the provinces of İzmir, Adana, Gaziantep, and Mersin, and starting from 1/6/2026 for the May 2026 period in the provinces of Antalya, Kayseri, Manisa, and Kütahya for taxpayers liable for the specified tax types.

Article 1: The phrase "Although the ownership is with the Turkish Religious Foundation, the mentioned Foundation" in the second paragraph of section (II/B-15.1.3.) of the General Implementation Communiqué of Value Added Tax published in the Official Gazette dated 26/4/2014 and numbered 28983 has been changed to "Although the ownership is with the Turkish Religious Foundation or the endowed foundations managed and represented by the General Directorate of Foundations, the mentioned foundations" and the phrase "the mentioned Foundation" has been changed to "the mentioned foundations."

Article 1- (1) The purpose of this Communiqué is to determine the procedures and principles for the deferral and installment of tax debts of debtors who will apply within a certain period, by receiving interest at a rate lower than the current deferral interest rate, within the scope of the deferral and installment mechanism regulated in Article 48 of the Law No. 6183 on the Collection of Public Receivables dated 21/7/1953.

1. Introduction: In accordance with the requests submitted to our Presidency, based on the authority in the repeated Article 242 of the Tax Procedure Law No. 213, the deadline for the creation and signing of electronic ledgers (e-Ledgers) that must be created and signed by those included in the e-Ledger application by June 10, 2026, and June 15, 2026 (due to June 14, 2026 falling on an official holiday), as well as the deadline for uploading the electronic ledgers and reports to the Revenue Administration's Information Processing System, is the subject of this Circular.

Article 1: With the regulation made in the Law No. 6183, the maximum installment period for deferrals to be made for public debtors in distress and requesting deferral has been extended from 36 months to 72 months, and the amount of unsecured deferral has been increased from fifty thousand Turkish Liras to one million Turkish Liras.

Article 1: The phrase '36' in the first paragraph of Article 48 of the Law on the Collection Procedure of Public Receivables No. 6183 dated 21/7/1953 has been changed to '72', and the phrases 'fifty thousand New Turkish Lira' in the second paragraph have been changed to 'one million Turkish Lira'.

The deadline for submitting VAT declarations coded KDV2 and KDV2B for the taxation period of April/2026 is 25/5/2026.

1. Introduction: Due to the earthquakes that occurred on 6/2/2023 in Kahramanmaraş, a state of force majeure was declared for taxpayers in Adıyaman, Hatay, Kahramanmaraş, Malatya provinces and Şahinbey and Nurdağı districts of Gaziantep, and due to the requests submitted to our Ministry regarding taxpayers whose state of force majeure ended on 30/11/2025, based on the authority in the repeated Article 242 of the Tax Procedure Law No. 213; for those taxpayers included in the electronic book application, the deadline for the creation and signing of e-Books that need to be created and signed between 5/6/2026 (inclusive) and 10/8/2026 (inclusive) and the deadline for uploading electronic books and reports to the Revenue Administration's Information Processing System during the same periods has been extended, which constitutes the subject of these Circulars.

1. Introduction: The extension of the guarantee submission period for taxpayers who are obliged to provide guarantees under the 531st Circular of the Tax Procedure Law, published based on the authority in the 8th subparagraph of the first paragraph of the repeated 257th article of the Tax Procedure Law numbered 213, is the subject of this Circular.

1. Introduction: The extension of the deadlines for the electronic submission of income tax declaration certification reports and income tax exemption, discount, and application certification reports for the accounting period of 2025 via the digital tax office is the subject of this circular, based on the repeated Article 227 of the Tax Procedure Law No. 213.

The deadline for the submission of the 2026/April period withholding and premium service declarations and monthly premium and service documents, which falls on the eve of the Eid al-Adha, and the administrative leave accepted for the dates of 25.05.2026 to 26.05.2026, has been extended by our Institution's Board of Directors' Decision dated 20.05.2026 and numbered 2026/288, in order for employers employing insured persons as specified in the first paragraph (a) of Article 4 of Law No. 5510 to make their notifications on time. Therefore, the submission deadline for the

The Global Minimum Supplementary Corporate Tax Declaration has been enacted within the framework of the Fifth Part added to the Corporate Tax Law No. 5520 by Law No. 7524.

Important Announcement Regarding Value Added Tax Declarations (KDV1, KDV2, KDV2B, KDV4, KDV9015) has been initiated by our Presidency within the scope of the “e-Declaration” application launched to renew the “Electronic Declaration Application” with new, updated, and open-source software, starting from the declarations for the period of August 2025 in the pilot provinces of Eskişehir and Kırıkkale as of 1/9/2025, starting from the declarations for the period of October 2025 in the provinces of Konya and Muğla as of 1/11/2025, starting from the declarations for the period of December 2025 in the provinces of Afyonkarahisar, Bursa, Kırıkkale, and Yalova, starting from the period of March 2026 in the provinces of Bartın, Bilecik, Karabük, Karaman, Amasya, Burdur, Bolu, Kastamonu, Niğde, and Yozgat, and starting from the period of April 2026 in the provinces of İzmir, Adana, Gaziantep, and Mersin for those liable for the specified tax types.

1. Introduction: Due to the requests submitted to our Ministry, based on the authority stated in the repeated Article 28 of the Law No. 213 on Tax Procedure; the extension of the submission deadlines for Withholding Tax and Premium Service, Accommodation Tax and Stamp Tax Declarations due by the end of May 26, 2026, and the Value Added Tax Declarations due by the end of June 1, 2026, constitutes the subject of this Circular.

1 Administrative Fines (Law on the Preparation and Implementation of Technical Legislation Regarding Products ı.P.C.)

Starting from the taxation period of 04/2026, the type of transaction 510 "Transfer of Non-Own Expenses" has been added to the table of "Other Transactions" in the Tax Base section of the Value Added Tax Declaration.

Republic of Turkey SOCIAL SECURITY INSTITUTION Presidency General Directorate of Retirement Services No: E-96597630-010.06-141462653 08.05.2026 Subject: Amendment of Circular No. 2016/21

Republic of Turkey SOCIAL SECURITY INSTITUTION Presidency General Directorate of Insurance Premiums No: E-24010506-010.06-141298075 07.05.2026 Subject: Meal Allowance

Article 1: The subject of this Communiqué is the determination of the procedures and principles regarding the issuance of electronic documents from new generation payment recording devices to support the registered economy, promote the use of electronic document applications, facilitate business processes, and increase tax compliance levels.

Republic of Turkey SOCIAL SECURITY INSTITUTION Presidency General Directorate of Insurance Premiums No: E-95474873-100100-141208920 06.05.2026 Subject: Health Insurance Premium Procedures for Borrowers from Partial-Time Employees

The 8-week maternity leave granted to female civil servants and female workers after childbirth has been extended to 16 weeks, and the total leave period has been increased from 18 weeks to 24 weeks.

The bill amends the Law on the Collection Procedure of Public Receivables.

Changes Made to Maternity and Paternity Leave Periods

Within the scope of the Industrial Registry Communiqué, the deadlines for businesses registered in the Industrial Registry Information System to submit the Annual Business Statement for the year 2025 have been extended until the end of May 8, 2026.

Thursday, April 30, 2026 Official Gazette No: 33239

Decision No: 11257

Article 1- The seventh paragraph of Article 97 of the Social Insurance Transactions Regulation published in the Official Gazette dated 12/5/2010 and numbered 27579 has been amended as follows, and the following sentences have been added to the same paragraph.

IMPORTANT ANNOUNCEMENT REGARDING VAT DECLARATIONS (VAT1, VAT2, VAT2B, VAT4, VAT9015) Our Presidency has initiated the 'e-Declaration' application within the scope of the 'Electronic Declaration Application' aimed at renewing the software with new, updated, and open-source codes. Starting from 1/9/2025, VAT declarations (VAT1, VAT2, VAT2B, VAT4, VAT9015) will be collected through the e-Declaration application for taxpayers in Eskişehir and Kırıkkale, designated as pilot provinces for the August 2025 declaration period. Starting from 1/11/2025, this will also apply to Konya and Muğla for the October 2025 declaration period, and from the December 2025 period onwards, it will be applicable in Afyonkarahisar, Bursa, Kırıkkale, and Yalova. From the March 2026 period onwards, it will also be applicable in Bartın, Bilecik, Karabük, Karaman, Amasya, Burdur, Bolu, Kastamonu, Niğde, and Yozgat for the specified tax types.

In cases where no meals are provided at the workplace or its facilities by the employer, the portion of the daily meal allowance for the days worked, up to 300 Turkish Liras, shall not be subject to the earnings subject to premium.

Article 1- An additional clause has been added to the first paragraph of Article 41 of the Income Tax Law No. 193 dated 31/12/1960 as follows: "12. Expenses for advertisements and promotions related to all kinds of games of chance and betting."

MINISTRY OF TREASURY AND FINANCE Tax Audit Board URGENT Number: E-84992840-663.02[DEN-S]-14803 / 10.04.2026 Subject: Declaration Monitoring Program Study/2

The amounts allocated as venture capital investment funds, which are considered among the deductions that can be taken into account when reaching the domestic minimum corporate tax base, will be written in the relevant line regarding "Deductions and Exemptions to be Deducted in Case of Profit" in the "Income and Additions" section of the Corporate Tax Return. If these amounts do not appear in the "Total Deductions and Exemptions to be Deducted in Case of Profit" section of the "Domestic Minimum Corporate Tax" part of the return, they can be deducted by writing the explanation "KVK 10/1-g article – Deduction of Amounts Allocated as Venture Capital Investment Funds" in the "Other Deductions" section of the "Domestic Minimum Corporate Tax" part.

Explanations have been made regarding the issues in doubt related to the line "509- VAT Subject to Discount Due to Non-Deductible Expenses" in VAT Declaration No. 1.

Republic of Turkey SOCIAL SECURITY INSTITUTION Presidency General Directorate of Retirement Services Directorate of Foreign Contracts and Retirement Number: E-47658768-203.05.15-137570470 Subject: Applications for Issuance of Documents for Foreign Debt Accrual

Republic of Turkey SOCIAL SECURITY INSTITUTION Presidency Directorate General of Insurance Premiums Number: E-24010506-010.06-139467208 Subject: Amendment to Circular 2020/8 09.04.2026

Draft General Communiqué on Corporate Tax No. 25 has been amended with respect to the conditions for the corporate tax exemption of investment funds and partnerships, as well as the establishment of the fourth temporary taxation period, in accordance with Articles 32 of Law No. 7524 and Article 2 of Law No. 7566, along with the Corporate Tax Law No. 5520 and the Income Tax Law No. 193.

As it is known, according to Article 5 of Law No. 6948, enterprises holding an industrial registration certificate are required to electronically submit the 'Annual Business Statement' containing information about their activities for the previous year within the first four months of each year; between January 1 and April 30, using the 'Industrial Registration Transactions' application available on the e-government website.

New Income Record Subtypes Related to VAT Declaration No. 1 are effective from the tax period of March 2026; in the Income Add Function, the sales type of 'Other Transactions (VAT Declaration)' has been added with the income record subtypes: 507 - 'VAT Previously Subject to Discount for Lost Goods', 508 - 'VAT Charged Due to Alcoholic Beverages Used in Accommodation Enterprises', and 509 - 'VAT Subject to Discount Due to KKEG'.

The declaration period for the 'Annual Corporate Tax Return' for the corporate tax payers regarding the corporate earnings obtained in the 2025 taxation period has begun.

The corporate provisional tax return has been made available for use starting from the 2026/1 taxation period.

SGK: The due date for SGK premiums and other debts has been extended to 31.03.2026.

The General Communiqué No. 49 on Certified Public Accountants and Sworn-in Certified Public Accountants published on 30/12/2025 includes provisions for the certification of transactions related to exemptions, discounts, and applications stated in income and corporate tax declarations by sworn-in certified public accountants.

Article 1: Based on the authority stated in the additional Article 1 of the Tax Procedure Law No. 213 dated 4/1/1961, the determination of the authorized reconciliation commissions regarding tax loss, irregularity, and special irregularity penalties constitutes the purpose and scope of this Communiqué.

Decision No: 11107

In the announcement made by the Revenue Administration, it has been stated that there is no obligation to submit a certified report by CPA for the deduction of education and health expenses from the income tax base.

In 2025, those who earn wage income from a single employer and whose total wage income exceeds 4,300,000 TL are required to declare their wage income via an annual tax return.

It has been ensured that partner certified public accountants can be added as sub-users in the User Management area of the Digital Tax Office.

Our Presidency has initiated the 'e-Declaration' application within the scope of the 'Electronic Declaration Application' aimed at renewing the new, updated, and open-source software for the 'Value Added Tax Declarations (KDV1, KDV2, KDV2B, KDV4, KDV9015)' starting from 1/9/2025 for the August 2025 declaration period in the pilot provinces of Eskişehir and Kırıkkale, starting from 1/11/2025 for the October 2025 declaration period in the provinces of Konya and Muğla, and starting from the December 2025 declaration period in the provinces of Afyonkarahisar, Bursa, Kırıkkale, and Yalova for taxpayers subject to the specified tax types.