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Circular 2026 – 019
The Revaluation Rate to be Applied in the 4th Provisional Tax Period of 2025 Has Been Determined as% 25.49
With the Corporate Tax Circular No. 71 (Investment Allowance 57) dated 01/20/2026, published by the Presidency of Revenue Administration; the revaluation rate to be applied in the fourth provisional tax period of 2025 has been determined as % 25.49 (twenty-five point forty-nine percent).
The circular also states that this rate can be used in revaluation transactions to be made in the fourth provisional tax period of 2025 within the scope of Article 298 (Ç) of Law No. 213.
You can access the Circulars in question from the following link.
https://gib.gov.tr/mevzuat/kanun/435/sirkuler/1135
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