Circular - Moore Turkey

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

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.

Circular 2026 – 005 Lower Limit for VAT Refund to be Applied in 2026 for Transactions Subject to Reduced Rates is 164,000 TL...

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 Tax Rates and Amounts for the Year 2026 Have Been Determined The t…

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 Fee Amounts to be Applied in 2026 Have Been Determined Dated December 31, 2025, Number 33124 (5th Rep...

By Moore Türkiye

January 5, 2026