Circular - Moore Turkey

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 in the Income Tax Law for 2026...

By Moore Türkiye

January 5, 2026

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 Income to be Earned in 2026 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 Investment in R&D Incentives and Technology Development Zone Gains...

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 The Lower and Upper Limits for Luxury Residence Tax Applicable in 2026 Have Been Determined...

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.

Circular 2026 – 005 VAT Refund Minimum Limit to be Applied in 2026 for Reduced Rate Transactions 16…

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

Circular 2026 – 007 Stamp Duty Rates and Amounts for 2026 Determined For 2026, the app…

By Moore Türkiye

January 5, 2026

Fee amounts to be applied in 2026 have been determined

Circular

Fees for 2026 Have Been Determined

Circular 2026 – 008 2026 Fee Amounts to be Applied Have Been Determined December 31, 2025, dated 33124…

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

Circular 2026 – 009 Motor Vehicle Tax Amounts to be Applied in 2026 December 31, 2025 date 3...

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

Circular 2026 - 006 Exemption Amounts for Inheritance and Gift Tax to be Applied for the Year 2026…

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

Circular 2026 – 003 Regarding Fixed Limits in the Tax Procedure Law for the Year 2026…

By Moore Türkiye

January 5, 2026