Circular 2025 \u2013 067<\/p>\n\n\n\n
Law No. 7566 Amendments to the Tax Legislation<\/strong><\/p>\n\n\n\n The Law No. 7566 on \u2019Amendments to Tax Laws and Certain Laws and Decree-Law No. 631,\u201c published in the Official Gazette dated December 19, 2025, and numbered 33112, includes provisions amending tax legislation.<\/p>\n\n\n\n The regulations regarding Tax Legislation are summarized below.<\/p>\n\n\n\n Discontinuation of interest expense deduction in the taxation of residential rental income<\/strong> The fourth provisional tax period declaration has been included in the reapplication. Income from certain investment funds has been subjected to withholding tax. Increasing the tax-loss penalty to be applied to underdeclaration in the land registry Introduction of a proportional notary fee for vehicle sales and transfers. . The tax base for the title deed fee in the transfer and acquisition of real estate
The possibility of deducting interest on loans used for the purchase of rental housing from rental income has been terminated, starting from the tax periods beginning in 2025, with Article 1 of Law No. 7566.<\/p>\n\n\n\n
<\/strong>With Law No. 7566; effective from the tax periods commencing on 01.01.2025, and to be applied to the declarations of income and gains; the fourth provisional tax period has been reincorporated into the system through the amendment made to Article 120 of the Income Tax Law, titled \u201cProvisional Tax.\u201d.<\/p>\n\n\n\n
<\/strong>7566 say\u0131l\u0131 Kanun\u2019un 3. maddesiyle, Gelir Vergisi Kanununun ge\u00e7ici 67\u2019nci maddesinde yap\u0131lan de\u011fi\u015fiklikle, s\u00fcrekli olarak portf\u00f6y\u00fcn\u00fcn en az %51\u2019i Borsa \u0130stanbul’da i\u015flem g\u00f6ren hisse senetlerinden olu\u015fan fonlardan;\u2019\u2019 Kat\u0131lma paylar\u0131 sadece nitelikli yat\u0131r\u0131mc\u0131lara sat\u0131labilen, T\u00fcrkiye Elektronik Fon Al\u0131m Sat\u0131m Platformu\u2019nda i\u015flem g\u00f6rmeyen ve fon portf\u00f6y\u00fcne al\u0131nacak varl\u0131k ve i\u015flemlere ili\u015fkin herhangi bir oransal s\u0131n\u0131rlamaya tabi olmayan yat\u0131r\u0131m fonlar\u0131\u2019\u2019 i\u00e7in bir y\u0131ll\u0131k elde tutma s\u00fcresine ba\u011fl\u0131 tevkifat istisnas\u0131na son verilmektedir. B\u00f6ylece, istisna yaln\u0131zca genel yat\u0131r\u0131mc\u0131lara a\u00e7\u0131k ve Borsa \u0130stanbul\u2019da i\u015flem g\u00f6ren fonlarla s\u0131n\u0131rlanm\u0131\u015f olmaktad\u0131r.<\/p>\n\n\n\n
<\/strong>7566 say\u0131l\u0131 Kanun\u2019un 6. maddesiyle, Har\u00e7lar Kanununun 63 \u00fcnc\u00fc maddesinde yap\u0131lan de\u011fi\u015fiklikle; tapu harc\u0131n\u0131n eksik \u00f6dendi\u011finin tespiti halinde tarh edilecek tapu ve kadastro harc\u0131 i\u00e7in uygulanacak vergi ziya\u0131 cezas\u0131n\u0131n %25 yerine \u201cbir kat\u201d \u015feklinde belirlenmi\u015ftir.<\/p>\n\n\n\n
<\/strong>With Article 7 of Law No. 7566, through the amendment made to Tariff (2) attached to the Fee Law, as of January 1, 2026, a proportional notary fee of 2 per thousand will be collected on the sales and transfer price, not less than the minimum fixed fee of 1,000 TL, for transactions related to vehicle sales and transfers. However, this fee will not be collected for sales and transfers of registered vehicles to those with a Used Motor Vehicle Trade Authority Certificate.<\/p>\n\n\n\n
<\/strong>The phrase \u2019real estate tax value, or not less than the declared transfer and acquisition value\u201c in tariff (4) of the Stamp Duty Law was amended by Article 8 of the Law to \u201ddeclared transfer and acquisition value, or not less than the real estate tax value.\u201c Accordingly, in parallel with the application, it has been clarified that the title deed fee for real estate transfers and acquisitions will be levied on the purchase and sale price declared by the taxpayers, which is not less than the real estate tax value, and this has been brought into compliance with the provision in Article 63 of the Stamp Duty Law which states, \u201dThe title deed and cadastral fee for real estate transfers and acquisitions shall be calculated on the declared transfer and acquisition value, not less than the real estate tax value.\u201c.<\/p>\n\n\n\n