Circular 2026 –
KVKK Communiqué No. 26 Has Been Published
The Communiqué on Amendments to the Corporate Tax General Communiqué (Serial No: 1) (Serial No: 26), dated July 4, 2026, and numbered 33300, was published. With this communiqué, amendments and additions were made to Communiqué No. 1 of the Corporate Tax General Communiqué regarding Articles 2 and 4 of Law No. 7577 and Articles 7, 8, and 9 of Law No. 7582.
The topics included in the notification are as follows:.
Health institutions operating within foundation universities will be excluded from corporate tax exemption starting January 1, 2027.
– For taxpayers engaged in production activities in free zones, income derived from the sale of products manufactured in these zones will also be considered exempt from income and corporate tax as of January 1, 2026, when sold to taxpayers operating in the same or other free zones.
– Transit trade profit deduction; Kurumların, yurt dışından satın aldıkları malları Türkiye’ye getirmeksizin yurt dışında satmalarından veya yurt dışında gerçekleştirilen mal alım satımlarına aracılık edilmesinden elde edilen kazançların %95’inin kurumlar vergisi matrahından indirilebilmesine imkan sağlanmıştır.
İndirim oranı Endüstri Bölgeleri Kanunu kapsamında kurulan ve yabancı yatırım yoğunluğuna göre Cumhurbaşkanınca uygun bulunan endüstri bölgelerinde faaliyet gösteren kurumlar ile İstanbul Finans Merkezi Kanunu kapsamında katılımcı belgesi alarak İstanbul Finans Merkezi Bölgesinde faaliyet gösteren kurumlar bakımından %100 olarak uygulanacaktır.
In order to benefit from this discount, the earnings must be transferred to Turkey by the deadline for submitting the annual corporate tax return for the accounting period in which the earnings were generated, and the seller and buyer of the goods related to the intermediation activity must be located outside of Turkey. Amounts that cannot be discounted due to other discounts and exemptions, as well as losses from previous years, cannot be carried forward to subsequent periods.
– Corporate Tax Discount in a Qualified Service Center ; Nitelikli hizmet merkezi olarak faaliyette bulunan kurumların yurt dışından elde ettikleri kazançların %95’i kurumlar vergisi beyannamesinde ayrıca gösterilmek şartıyla kurum kazancından indirilebilecektir.
İndirim oranı 4737 sayılı Kanun kapsamında kurulan endüstri bölgelerinden, bölgenin yabancı yatırım yoğunluğuna göre Cumhurbaşkanınca uygun bulunanlar ile 7412 sayılı Kanun hükümlerine göre katılımcı belgesi alarak İstanbul Finans Merkezi Bölgesinde nitelikli hizmet merkezi olarak faaliyette bulunan kurumlar bakımından bu oran %100 olarak uygulanacaktır.
This discount is applied for twenty fiscal periods, starting from the fiscal period in which the qualified service center commenced operations, provided that the earnings are transferred to Turkey by the due date for filing the annual corporate tax return for the fiscal period in which the earnings are realized.
– Reduced Corporate Tax on Earnings from Production and Agricultural Activities ; The corporate tax rate for earnings exclusively derived from production activities by institutions holding an industrial registration certificate and actively engaged in production, and for earnings exclusively derived from these production activities by institutions engaged in agricultural production. %12,5 has been determined.
This regulation, Income earned in 2027 and subsequent tax years, it will be applicable to the earnings of corporations subject to a special accounting period, obtained in the special accounting period that begins in the 2027 calendar year and in subsequent taxation periods.
– Domestic Minimum Corporate Tax Base The following clauses have been added to the section regarding exemptions and deductions from corporate earnings in the calculation of domestic minimum corporate tax:
- Incomes derived by corporations from selling goods purchased abroad without bringing them into Turkey, or from mediating in purchase and sale transactions of goods that take place abroad, are subject to a deduction.,
- A reduction in earnings obtained from abroad by institutions operating as qualified service centers,
- Deduction on gains obtained from financial services export activities carried out within the Istanbul Financial Center District.
On the other hand, subparagraph (ğ) listed below, which is among the exemptions and deductions not allowed to be deducted from corporate income in the calculation of the domestic minimum corporate income tax, has been repealed.
g) Exemption from taxation of capital gains on foreign investments for management companies (Article 5/A of Law No. 5520)
You can access the notification, which includes detailed examples, via the following link.
Sincerely
Türkçe 
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