Author Moore Turkey

Introduction

Circular 2026 – 027

Domestic Minimum Corporate Tax Guide Published

By the Presidency of Revenue Administration“Domestic Minimum Corporate Tax Guide”was published.

As is known, with Law No. 7524, a Domestic Minimum Corporate Tax was added to Article 32/C of the Corporate Tax Law, making the tax applicable to corporate earnings (*) before deductions for reductions and exemptions. %10’undan Arrangements have been made so that it cannot happen.

In the aforementioned Guide published by the Administration;         

  • Application and calculation of domestic minimum corporate tax,
  • Domestic minimum corporate tax: tax liability and taxpayer types,
  • Taxpayers subject to and not subject to the minimum corporate tax,
  • Application principles during temporary tax periods,
  • The effect of inflation adjustment on the minimum corporate tax.,
  • Discounted rates, offset transactions, and special circumstances (liquidation, merger, transfer, etc.),
  • Explanations and examples are provided on topics such as the effect of exemptions and discounts on the minimum tax base.

You can access the guide in question at the following link.

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Sincerely