Announcement Regarding the Corporate Tax Return for the Year 2025
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.
Respectfully announced to the public.
DIGITAL TAX OFFICE (15.04.2026)
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