Circular 2026 \u2013<\/p>\n\n\n\n
KVKK Communiqu\u00e9 No. 26 Has Been Published<\/strong><\/p>\n\n\n\n The Communiqu\u00e9 on Amendments to the Corporate Tax General Communiqu\u00e9 (Serial No: 1) (Serial No: 26), dated July 4, 2026, and numbered 33300, was published. With this communiqu\u00e9, amendments and additions were made to Communiqu\u00e9 No. 1 of the Corporate Tax General Communiqu\u00e9 regarding Articles 2 and 4 of Law No. 7577 and Articles 7, 8, and 9 of Law No. 7582.<\/p>\n\n\n\n The topics included in the notification are as follows:. <\/p>\n\n\n\n Health institutions operating within foundation universities will be excluded from corporate tax exemption starting January 1, 2027.<\/p>\n\n\n\n \u2013 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.<\/p>\n\n\n\n \u2013 Transit trade profit deduction; <\/strong>Kurumlar\u0131n, yurt d\u0131\u015f\u0131ndan sat\u0131n ald\u0131klar\u0131 mallar\u0131 T\u00fcrkiye’ye getirmeksizin yurt d\u0131\u015f\u0131nda satmalar\u0131ndan veya yurt d\u0131\u015f\u0131nda ger\u00e7ekle\u015ftirilen mal al\u0131m sat\u0131mlar\u0131na arac\u0131l\u0131k edilmesinden elde edilen kazan\u00e7lar\u0131n %95\u2019inin kurumlar vergisi matrah\u0131ndan indirilebilmesine imkan sa\u011flanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n \u0130ndirim oran\u0131 End\u00fcstri B\u00f6lgeleri Kanunu kapsam\u0131nda kurulan ve yabanc\u0131 yat\u0131r\u0131m yo\u011funlu\u011funa g\u00f6re Cumhurba\u015fkan\u0131nca uygun bulunan end\u00fcstri b\u00f6lgelerinde faaliyet g\u00f6steren kurumlar ile \u0130stanbul Finans Merkezi Kanunu kapsam\u0131nda kat\u0131l\u0131mc\u0131 belgesi alarak \u0130stanbul Finans Merkezi B\u00f6lgesinde faaliyet g\u00f6steren kurumlar bak\u0131m\u0131ndan %100 olarak uygulanacakt\u0131r.<\/p>\n\n\n\n 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.<\/p>\n\n\n\n \u2013 Corporate Tax Discount in a Qualified Service Center<\/strong> ; Nitelikli hizmet merkezi olarak faaliyette bulunan kurumlar\u0131n yurt d\u0131\u015f\u0131ndan elde ettikleri kazan\u00e7lar\u0131n %95\u2019i kurumlar vergisi beyannamesinde ayr\u0131ca g\u00f6sterilmek \u015fart\u0131yla kurum kazanc\u0131ndan indirilebilecektir. <\/p>\n\n\n\n \u0130ndirim oran\u0131 4737 say\u0131l\u0131 Kanun kapsam\u0131nda kurulan end\u00fcstri b\u00f6lgelerinden, b\u00f6lgenin yabanc\u0131 yat\u0131r\u0131m yo\u011funlu\u011funa g\u00f6re Cumhurba\u015fkan\u0131nca uygun bulunanlar ile 7412 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re kat\u0131l\u0131mc\u0131 belgesi alarak \u0130stanbul Finans Merkezi B\u00f6lgesinde nitelikli hizmet merkezi olarak faaliyette bulunan kurumlar bak\u0131m\u0131ndan bu oran %100 olarak uygulanacakt\u0131r.<\/p>\n\n\n\n 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.<\/p>\n\n\n\n \u2013 Reduced Corporate Tax on Earnings from Production and Agricultural Activities<\/strong> ; 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<\/strong> has been determined.<\/p>\n\n\n\n This regulation, Income earned in 2027 and subsequent tax years<\/strong>, 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.<\/p>\n\n\n\n \u2013 Domestic Minimum Corporate Tax Base <\/strong>The following clauses have been added to the section regarding exemptions and deductions from corporate earnings in the calculation of domestic minimum corporate tax:<\/p>\n\n\n\n