Circular - Moore Turkey

The income tax tariff for income to be earned in 2026 has been explained with General Communiqué No. 332 of the Income Tax Law.

Circular

The Income Tax Tariff Regarding the Revenue to be Obtained in the Year 2026 is Explained with the Income Tax General Communique No. 332

Circular 2026 – 001 Income Tax Tariff for Incomes to be Derived in the Year 2026 No. 332…

By Moore Türkiye

January 5, 2026

Changes Have Been Made to the R&D Discount and the Investment Condition for Gains in Technology Development Zones

Circular

Changes have been made regarding R&D Discount and the Investment Condition for Income from Technology Development Zones

Circular 2026 – 011 Regarding the Investment Requirement for R&D Deductions and Technology Development Zones Earnings…

By Moore Türkiye

January 5, 2026

Upper and lower limits for the Luxury Home Tax for 2026 have been determined

Circular

The Lower and Upper Limits for the Valuable Residence Tax for 2026 Have Been Determined

Circular 2026 – 010 Lower and Upper Limits to be Applied in 2026 for Valuable Housing Tax Have Been Determined 31…

By Moore Türkiye

January 5, 2026

Circular

The VAT refund threshold for transactions subject to a reduced rate has been set at 164,000 TL for the year 2026.

Sirküler 2026 – 005 İndirimli Orana Tabi İşlemlerde 2026 Yılında Uygulanacak KDV İade Alt Sınırı 164.000 TL O…

By Moore Türkiye

January 5, 2026

Stamp Tax Rates and Amounts for 2026 Determined

Circular

Stamp Duty Rates and Amounts for the Year 2026 Have Been Determined

Sirküler 2026 – 007 2026 Yılına İlişkin Damga Vergisi Oran ve Tutarları Belirlendi 2026 yılında uygulanacak o…

By Moore Türkiye

January 5, 2026

Fee amounts to be applied in 2026 have been determined

Circular

Fees for 2026 Have Been Determined

Sirküler 2026 – 008 2026 Yılında Uygulanacak Harç Tutarları Belirlenmiştir 31 Aralık 2025 tarih 33124 (5. Mük…

By Moore Türkiye

January 5, 2026

Motor Vehicle Tax Amounts to be Applied in 2026 Have Been Determined

Circular

2026 Motor Vehicle Tax Amounts Have Been Determined

Sirküler 2026 – 009 2026 Yılında Uygulanacak Motorlu Taşıtlar Vergisi Tutarları 31 Aralık 2025 tarih 33124 (5…

By Moore Türkiye

January 5, 2026

The exemption amounts and tariff for the Inheritance and Gift Tax to be applied in 2026 have been announced.

Circular

Exempt Amounts and Tariffs for Inheritance and Transfer Tax to be Applied for the Year 2026 Explained

Sirküler 2026 – 006 2026 Yılı İçin Uygulanacak Veraset ve İntikal Vergisine İlişkin İstisna Tutarları ve Tari…

By Moore Türkiye

January 5, 2026

The amounts to be applied in 2026 regarding fixed amounts in the Tax Procedure Law have been announced.

Circular

Taxes Procedure Law fixed amount limits to be applied in 2026 have been announced

Sirküler 2026 – 003 Vergi Usul Kanunu’nda Yer Alan Maktu Hadlere İlişkin Olarak 2026 Yılında Uygulanacak Tuta…

By Moore Türkiye

January 5, 2026

New Regulations Have Been Made Regarding the Requirement to Submit a CPA Approval Report in Tax Exception and Discount Applications.

Circular

New Regulations Have Been Made Regarding the Condition of Presenting a CPA Approval Report in Exception and Discount Applications

Sirküler 2025 – 073 İstisna ve İndirim Uygulamalarında YMM Tasdik Raporu İbraz Şartına İlişkin Yeni Düzenlemeler Y…

By Moore Türkiye

December 30, 2025