Circular - Moore Turkey

2025 Presidential Decree on Overseas Per Diems to be Applied in 2025 has been published

Circular

Presidential Decree on Daily Allowances Abroad to be Applied in 2025 Has Been Published

Circular 2026 – 022 Presidential Decree Regarding Overseas Daily Allowances to be Applied in 2026 Has Been Published...

By Moore Türkiye

February 3, 2026

As of 31.12.2025, the exchange rates to be used in the valuation of foreign currencies were announced

Circular

Exchange rates to be used in the valuation of foreign currencies as of December 31, 2025, have been announced

Circular 2026 – 020 Exchange Rates to Be Used in the Valuation of Foreign Currencies as of 31.12.2025 Have Been Announced 2…

By Moore Türkiye

January 22, 2026

Circular

The Revaluation Rate to be Applied in the 4th Provisional Tax Period of 2025 % Has Been Determined as 25.49

Circular 2026–019: The Revaluation Rate to Be Applied in the 4th Provisional Tax Period of 2025 Has Been Set at % 25.49…

By Moore Türkiye

January 22, 2026

2024 Local Minimum Complementary Corporate Income Tax Declaration and Payment Deadline Extended to Wednesday, January 28, 2026

Circular

The deadline for the 2024 Local Minimum Complementary Corporate Tax Declaration and Payment has been extended to Wednesday, January 28, 2026.

Circular 2026 – 018 Declaration and Payment Period for the 2024 Local Minimum Supplementary Corporate Income Tax is Wednesday, January 28, 2026…

By Moore Türkiye

January 13, 2026

Local Minimum Supplementary Corporate Tax Return Preparation Guide has been published

Circular

Local Minimum Complementary Institutional Tax Declaration Preparation Guide Published

Circular 2026 – 017 Local Minimum Add-On Corporate Tax Return Preparation Guide Has Been Published 07.01.20…

By Moore Türkiye

January 12, 2026

Circular

2025 yılı İçin Nakit Sermaye Artırımına İlişkin Faiz İndirim Oranı %45,34

Sirküler 2026 – 016 2025 yılı İçin Nakit Sermaye Artırımına İlişkin Faiz İndirim Oranı %45,34 Nakit Sermaye Artırı…

By Moore Türkiye

January 12, 2026

2026 Severance Pay Ceiling and Tax Exempt Child Benefit Amounts to be Applied in the First Six Months of the Year Determined

Circular

Severance Pay Ceiling and Tax-Exempt Child Allowance Amounts to be Applied in the First Six Months of 2026 Determined

Circular 2026 – 015 Severance Pay Ceiling and Tax-Exempt S… to be Applied in the First Six-Month Period of the Year 2026

By Moore Türkiye

January 7, 2026

2026 Commission Decision on Minimum Wage and Earnings Based on Insurance Premium to be Applied in 2026 has been published

Circular

The Commission Decision Regarding Minimum Wage and Income Subject to Insurance Premiums to be Applied in 2026 Has Been Published

Circular 2026 – 014 Commission on the Minimum Wage and Earnings Subject to Insurance Premium to be Applied in 2026…

By Moore Türkiye

January 6, 2026

Within the scope of Inward Processing and Temporary Acceptance Regime, the Deferment-Acceptance Application Period According to Article 11/1-c of VAT has expired

Circular

The deadline for the deferral and exemption application under Article 11/1-c of VAT within the scope of the Inward Processing and Temporary Admission Regime has expired.

Expiration of the Deferral-Cancellation Application Period Pursuant to Article 11/1-c of the VAT Law Within the Scope of the Inward Processing and Temporary Admission Regime...

By Moore Türkiye

January 6, 2026

The Amounts and Amounts to be applied in 2026 regarding the Exemptions and Deductions in the Income Tax Law are Announced

Circular

The limits and amounts to be applied in 2026 regarding the exemptions and deductions in the Income Tax Law have been announced.

Circular 2026 – 002 Regarding Exemptions and Deductions Contained in the Income Tax Law for the Year 2026...

By Moore Türkiye

January 5, 2026