Republic of Turkey MINISTRY OF TREASURY AND FINANCE Revenue Administration Circular No. 5520 of the Corporate Tax Law /73
Subject: Revaluation Rate in Temporary Tax Periods
Date: 23/07/2026
Number: KVK-73 / 2026-3 / Investment Discount - 59
Related articles: Repeated Article 298 of the Tax Procedure Law, Article 32/A of the Corporate Tax Law, Temporary Article 69 of the Income Tax Law
Related income types: Commercial Income, Agricultural Income
Based on the provision (B) of the repeated Article 298 of the Tax Procedure Law No. 213, the revaluation rate to be applied in the second temporary tax period of 2026 has been determined as 11.51% (eleven point fifty-one percent).
Announced.
Bekir BAYRAKDAR President of the Revenue Administration (24.07.2026)
Resmi Kaynak
Bu makalenin dayandığı resmi belgeyi incelemek için: