{"componentChunkName":"component---src-templates-blog-post-js","path":"/news-insight/2026-05-15-turkiyes-2026-tax-reform/","result":{"data":{"page":{"frontmatter":{"lang":"en","title":"Türkiye's 2026 Tax Reform","description":"Türkiye's 2026 Tax Reform","templateKey":"blog-post","tags":["Tax Law"],"type":"Insight","date":"May 15, 2026","featuredimage":{"childImageSharp":{"fluid":{"base64":"data:image/png;base64,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","aspectRatio":1.7777777777777777,"src":"/static/d3c9c5fe6289275e6e96c3f129a4fd02/8ba8a/turkey-tax.png","srcSet":"/static/d3c9c5fe6289275e6e96c3f129a4fd02/1636f/turkey-tax.png 240w,\n/static/d3c9c5fe6289275e6e96c3f129a4fd02/06beb/turkey-tax.png 480w,\n/static/d3c9c5fe6289275e6e96c3f129a4fd02/8ba8a/turkey-tax.png 768w","srcWebp":"/static/d3c9c5fe6289275e6e96c3f129a4fd02/921f9/turkey-tax.webp","srcSetWebp":"/static/d3c9c5fe6289275e6e96c3f129a4fd02/97b9d/turkey-tax.webp 240w,\n/static/d3c9c5fe6289275e6e96c3f129a4fd02/824d7/turkey-tax.webp 480w,\n/static/d3c9c5fe6289275e6e96c3f129a4fd02/921f9/turkey-tax.webp 768w","sizes":"(max-width: 768px) 100vw, 768px"}}}},"body":"var _excluded = [\"components\"];\n\nfunction _extends() { _extends = Object.assign || function (target) { for (var i = 1; i < arguments.length; i++) { var source = arguments[i]; for (var key in source) { if (Object.prototype.hasOwnProperty.call(source, key)) { target[key] = source[key]; } } } return target; }; return _extends.apply(this, arguments); }\n\nfunction _objectWithoutProperties(source, excluded) { if (source == null) return {}; var target = _objectWithoutPropertiesLoose(source, excluded); var key, i; if (Object.getOwnPropertySymbols) { var sourceSymbolKeys = Object.getOwnPropertySymbols(source); for (i = 0; i < sourceSymbolKeys.length; i++) { key = sourceSymbolKeys[i]; if (excluded.indexOf(key) >= 0) continue; if (!Object.prototype.propertyIsEnumerable.call(source, key)) continue; target[key] = source[key]; } } return target; }\n\nfunction _objectWithoutPropertiesLoose(source, excluded) { if (source == null) return {}; var target = {}; var sourceKeys = Object.keys(source); var key, i; for (i = 0; i < sourceKeys.length; i++) { key = sourceKeys[i]; if (excluded.indexOf(key) >= 0) continue; target[key] = source[key]; } return target; }\n\n/* @jsxRuntime classic */\n\n/* @jsx mdx */\nvar _frontmatter = {\n  \"lang\": \"en\",\n  \"templateKey\": \"blog-post\",\n  \"type\": \"Insight\",\n  \"tags\": [\"Tax Law\"],\n  \"title\": \"Türkiye's 2026 Tax Reform\",\n  \"date\": \"2026-05-15T15:19:58.467Z\",\n  \"description\": \"Türkiye's 2026 Tax Reform\",\n  \"featuredpost\": true,\n  \"featuredimage\": \"/img/turkey-tax.png\"\n};\nvar layoutProps = {\n  _frontmatter: _frontmatter\n};\nvar MDXLayout = \"wrapper\";\nreturn function MDXContent(_ref) {\n  var components = _ref.components,\n      props = _objectWithoutProperties(_ref, _excluded);\n\n  return mdx(MDXLayout, _extends({}, layoutProps, props, {\n    components: components,\n    mdxType: \"MDXLayout\"\n  }), mdx(\"p\", null, mdx(\"strong\", {\n    parentName: \"p\"\n  }, \"T\\xFCrkiye's 2026 Tax Reform: A Practical Briefing for Corporates, Investors, and High-Net-Worth Individuals\")), mdx(\"p\", null, mdx(\"strong\", {\n    parentName: \"p\"\n  }, \"1.   Overview\"), \"  \"), mdx(\"p\", null, \"A legislative proposal (\\u201CProposal\\u201D) amending certain laws has been submitted to the Grand National Assembly of T\\xFCrkiye (\\u201CTBMM\\u201D) on 05.05.2026. The Proposal aims to align T\\xFCrkiye\\u2019s legal framework with current economic developments while supporting growth, enhancing international competitiveness, and improving the balance of trade. It introduces a comprehensive set of measures to attract foreign capital, increase foreign currency inflows, and expand employment opportunities. Key elements include tax incentives for export-oriented production, the establishment of qualified service centers to boost high-value-added service exports, and extended benefits under the Istanbul Finance Center regime. The proposal also strengthens the technology and startup ecosystem through enhanced equity incentives and the introduction of alternative financing tools such as convertible debt instruments. In addition, it promotes voluntary tax compliance and asset repatriation, while offering targeted tax advantages to non-resident individuals, with the broader goal of improving T\\xFCrkiye\\u2019s investment climate and positioning the country as a competitive global hub for innovation and services.\"), mdx(\"p\", null, \"Although the Proposal introduces amendments to a wide range of laws, this briefing note focuses specifically on the changes proposed to the Income Tax Law, numbered 193 (\\u201CIncome Tax Law\\u201D) and the Corporate Tax Law, numbered 5520 (\\u201CCorporate Tax Law\\u201D).\"), mdx(\"p\", null, mdx(\"strong\", {\n    parentName: \"p\"\n  }, \"2.   Article 4 of the Proposal amending Article 20 (bis) of the Income Tax Law.\")), mdx(\"p\", null, \"With Article 4 of the Proposal, the following Article has been proposed to be added to the Income Tax Law under the section titled \\u201CIncome Tax Exemptions\\u201D:\"), mdx(\"p\", null, mdx(\"em\", {\n    parentName: \"p\"\n  }, \"\\u201CTax exemption for income and earnings derived from abroad\")), mdx(\"p\", null, mdx(\"em\", {\n    parentName: \"p\"\n  }, \"Article 20 (bis)/D: Income and earnings derived abroad by individuals deemed to be resident in T\\xFCrkiye \", mdx(\"strong\", {\n    parentName: \"em\"\n  }, \"(1)\"), \" shall be exempt from income tax for a period of twenty years, provided that such individuals have not had a domicile or tax liability in T\\xFCrkiye during the last three calendar years prior to being deemed resident in T\\xFCrkiye.\")), mdx(\"p\", null, mdx(\"em\", {\n    parentName: \"p\"\n  }, \"The fact that individuals within the scope of the first paragraph had previously been subject to tax liability in T\\xFCrkiye due to income from immovable property, movable capital income, or capital gains prior to entering the scope of this Article shall not prevent them from benefiting from this exemption.\")), mdx(\"p\", null, mdx(\"em\", {\n    parentName: \"p\"\n  }, \"No annual income tax return shall be filed in respect of such income and earnings, and where a return is filed due to other income, such income shall not be included therein.\")), mdx(\"p\", null, mdx(\"em\", {\n    parentName: \"p\"\n  }, \"Expenses and costs related to income and earnings benefiting from this exemption shall not be taken into account in the determination of taxable income.\")), mdx(\"p\", null, mdx(\"em\", {\n    parentName: \"p\"\n  }, \"Taxes paid abroad in respect of the income and earnings covered by this exemption may not be credited against income tax assessed in T\\xFCrkiye.\")), mdx(\"p\", null, mdx(\"em\", {\n    parentName: \"p\"\n  }, \"In the event that the conditions for the exemption are subsequently determined not to have been satisfied, the taxes not accrued shall be deemed to have been lost.\")), mdx(\"p\", null, mdx(\"em\", {\n    parentName: \"p\"\n  }, \"The Ministry of Treasury and Finance is authorized to determine the procedures and principles regarding the implementation of this Article.\\u201D\")), mdx(\"p\", null, mdx(\"strong\", {\n    parentName: \"p\"\n  }, \"3.   Article 7 of the Proposal amending Article 10 of the Corporate Income Tax Law.\")), mdx(\"p\", null, \"With Article 7 of the Proposal, Article 10 (i) of the Corporate Income Tax Law  \", mdx(\"strong\", {\n    parentName: \"p\"\n  }, \"(2)\"), \"  has been proposed to be amended as follows:\"), mdx(\"p\", null, \"*\\u201C (i) 95% of the income derived from the sale abroad of goods purchased from abroad without being brought into T\\xFCrkiye  \", mdx(\"strong\", {\n    parentName: \"p\"\n  }, \"(3)*\"), mdx(\"a\", {\n    parentName: \"p\",\n    \"href\": \"#_ftn3\"\n  }), mdx(\"em\", {\n    parentName: \"p\"\n  }, \", or from intermediary activities relating to the purchase and sale of goods carried out abroad (this rate shall be applied as 100% for corporations operating in the Istanbul Finance Center Zone with a participant certificate in accordance with Law No. 7412 dated 22/6/2022).\")), mdx(\"p\", null, \"*In order to benefit from this deduction, it is required that the income be transferred to T\\xFCrkiye by the deadline for filing the corporate tax return for the relevant accounting period in which the income is derived, and that neither the buyer nor the seller of the goods subject to the intermediary activities be located in T\\xFCrkiye. The President \", mdx(\"strong\", {\n    parentName: \"p\"\n  }, \"(4)*\"), \" \", mdx(\"a\", {\n    parentName: \"p\",\n    \"href\": \"#_ftn4\"\n  }), mdx(\"em\", {\n    parentName: \"p\"\n  }, \"is authorized to reduce the rates stipulated in this subparagraph to zero or increase them up to 100%.\\u201D\")), mdx(\"p\", null, \"Article 7 of the Proposal also proposed adding the following subparagraph to Article 10 of the Corporate Income Tax Law:\"), mdx(\"p\", null, mdx(\"em\", {\n    parentName: \"p\"\n  }, \"\\u201Cj) 95% of the income derived exclusively from abroad within the scope of the activities of corporations operating as qualified service centers under Law No. 4875 dated 5/6/2003 on Foreign Direct Investment (this rate shall be applied as 100% for corporations operating as qualified service centers in the Istanbul Finance Center Zone with a participant certificate in accordance with Law No. 7412).\")), mdx(\"p\", null, mdx(\"em\", {\n    parentName: \"p\"\n  }, \"This deduction shall be applied for twenty accounting periods as from the accounting period in which the qualified service center becomes operational, provided that the income is transferred to T\\xFCrkiye by the deadline for filing the corporate tax return for the relevant accounting period in which the income is derived. The President is authorized to reduce the rates stipulated in this subparagraph to 50% or increase them up to 100%.\\u201D\")), mdx(\"p\", null, mdx(\"strong\", {\n    parentName: \"p\"\n  }, \"4.   Article 8 of the Proposal amending Article 32/7 of the Corporate Income Tax Law.\")), mdx(\"p\", null, \"Article 8 of the Proposal proposes to amend Article 32/7 of the Corporate Income Tax Law as follows:\"), mdx(\"p\", null, mdx(\"em\", {\n    parentName: \"p\"\n  }, \"\\u201CThe corporate tax rate shall be applied at 9% to the income derived exclusively from the export of goods manufactured by manufacturing companies that directly export the goods they produce, and at 14% to the income derived exclusively from exports by exporting corporations.\")), mdx(\"p\", null, mdx(\"em\", {\n    parentName: \"p\"\n  }, \"These reduced rates shall also apply to income derived from export activities carried out through foreign trade capital companies or sectoral foreign trade companies by manufacturer-exporters or supplier companies based on intermediary export agreements.\\u201D\")), mdx(\"p\", null, mdx(\"strong\", {\n    parentName: \"p\"\n  }, \"5.\\xA0Article 10 of the Proposal adding Provisional Article 19 to the Corporate Income Tax Law.\")), mdx(\"p\", null, \"With Article 10 of the Proposal, the following Provisional Article 19 has been proposed to be added to the Corporate Income Tax Law:\"), mdx(\"p\", null, mdx(\"em\", {\n    parentName: \"p\"\n  }, \"(1) In order to increase voluntary tax compliance, cash, gold, foreign currency, securities, and other capital market instruments held abroad by real or legal persons shall be declared to banks or intermediary institutions until 31 July 2027.\")), mdx(\"p\", null, mdx(\"em\", {\n    parentName: \"p\"\n  }, \"(2) Assets declared pursuant to the first paragraph must be transferred, within two months from the date of declaration, to accounts opened in the name of the declarant with banks or intermediary institutions in T\\xFCrkiye, or, if physically brought into T\\xFCrkiye, deposited into such accounts. The physical importation of such assets shall be evidenced by documents relating to the declaration submitted to the Customs Administration. The Customs Administration shall notify the Revenue Administration of such declarations by the end of the month following the month in which the declaration is received.\")), mdx(\"p\", null, mdx(\"em\", {\n    parentName: \"p\"\n  }, \"(3) Cash, gold, foreign currency, securities, and other capital market instruments owned by income or corporate tax taxpayers, which are located in T\\xFCrkiye but not recorded in the statutory books, shall be declared to banks or intermediary institutions until 31 July 2027. Such assets must be evidenced by being deposited with banks or intermediary institutions as of the declaration date.\")), mdx(\"p\", null, mdx(\"em\", {\n    parentName: \"p\"\n  }, \"(4) Assets declared under the first and third paragraphs shall be recorded in the statutory books as of the declaration date by taxpayers maintaining books under Tax Procedure Law No. 213. Taxpayers keeping books on a balance sheet basis shall establish a special reserve account under liabilities for the assets recorded pursuant to this Article. This reserve account shall not be withdrawn from the business for a period of two years from the declaration date, shall not be used for any purpose other than capital increase, and shall not be subject to taxation in the event of liquidation. Taxpayers maintaining books on a self-employment income ledger or on an operating account basis shall show such assets separately in their books. These assets shall not be taken into account in the determination of taxable income and may be withdrawn from the business after two years from the declaration date without being considered in the calculation of taxable income or distributable profits.\")), mdx(\"p\", null, mdx(\"em\", {\n    parentName: \"p\"\n  }, \"(5) Real or legal persons without income or corporate tax liability shall benefit from the provisions of this Article without being subject to the conditions set forth in the fourth paragraph, provided that they bring the declared assets into T\\xFCrkiye within the period specified in paragraph (2) and evidence domestic assets by depositing them with banks or intermediary institutions as of the declaration date.\")), mdx(\"p\", null, mdx(\"em\", {\n    parentName: \"p\"\n  }, \"(6) Banks and intermediary institutions shall, as withholding agents, collect in advance a tax at the rate of 5% over the declared value of the assets and declare and pay such tax to their competent tax office by the evening of the fifteenth day of the month following the declaration. Insofar, the tax rate, provided that the assets are held in time deposits or government domestic borrowing instruments or lease certificates issued under Law No. 4749, shall be applied as: 0% if the assets are committed to be held for at least 5 years, 1% if held for at least 4 years, 2% if held for at least 3 years, 3% if held for at least 2 years, 4% if held for at least 1 year. For declarations made between 1 January 2027 and 31 July 2027 (inclusive), these rates shall be increased by 0.5 percentage points. If the deadline of 31 July 2027 is extended by authority, the tax rate shall be increased by an additional 0.5 percentage points (i.e. total 1 percentage point increase) for declarations made after such extended date.\")), mdx(\"p\", null, mdx(\"em\", {\n    parentName: \"p\"\n  }, \"(7) Tax paid under this Article shall under no circumstances be treated as a deductible expense or offset against any other tax. Losses arising from the disposal of declared assets shall not be accepted as deductible expenses or allowances for income or corporate tax purposes.\")), mdx(\"p\", null, mdx(\"em\", {\n    parentName: \"p\"\n  }, \"(8) No tax audit or tax assessment shall be conducted in respect of the declared assets. However, this shall not prevent the application of measures required under other legislation. Where a difference in tax base identified as a result of tax audits or assessment commission decisions is determined to arise from the assets declared under this Article, and the declared amount is equal to or greater than such difference, no tax assessment shall be made regarding such difference. If the tax base difference exceeds the amount of declared assets, despite being determined to have arisen due to such assets, tax shall be assessed only on the excess amount. If, as a result of tax audits or assessment commission decisions, a tax base difference is determined for reasons other than the declared assets, assessments shall be made without offsetting the amounts declared under this Article against the tax base difference found.\")), mdx(\"p\", null, mdx(\"em\", {\n    parentName: \"p\"\n  }, \"(9) The provisions of the eighth paragraph shall not be benefited from in cases where assets declared pursuant to the first paragraph are not brought into T\\xFCrkiye within two months from the declaration date; or are not transferred to an account opened at a bank or intermediary institution in T\\xFCrkiye; assets declared pursuant to the third paragraph are not deposited with a bank or intermediary institution within the specified period; assessed taxes relating to the declared amounts are not paid on time; commitments are not fulfilled; or other conditions set forth in this Article are not satisfied. In addition, taxes not accrued in due time shall be collected together with default interest, without applying a tax loss penalty. The provisions of the eighth paragraph shall also not apply to assessments resulting from tax audits or assessment commission decisions where the declaration under this Article was made after the commencement of a tax audit or referral to an assessment commission. Failure to pay the accrued tax by the due date shall not prevent the collection of the principal tax together with late payment charges pursuant to Law No. 6183. Taxes already collected shall neither be rejected nor refunded.\")), mdx(\"p\", null, mdx(\"em\", {\n    parentName: \"p\"\n  }, \"(10) No corrections are allowed to be made in respect of declarations once the declaration period has expired.\")), mdx(\"p\", null, mdx(\"em\", {\n    parentName: \"p\"\n  }, \"(11) The President is authorized to extend the deadline of 31 July 2027 by periods not exceeding six months at a time, up to a maximum of one year. The Ministry of Treasury and Finance is authorized to determine the procedures and principles regarding the declaration, transfer, and inclusion of the assets within the scope of this Article, as well as the required forms and supporting documents.\\u201D\")), mdx(\"p\", null, mdx(\"strong\", {\n    parentName: \"p\"\n  }, \"6. Legislative Status and Disclaimer\")), mdx(\"p\", null, \"The Proposal includes additional provisions beyond those summarized in this briefing note. The provisions referred to herein form part of the Provision submitted to the TBMM on 5 May 2026 and are currently under review by the Planning and Budget Committee.\"), mdx(\"p\", null, \"The Proposal has not yet been published in the Official Gazette and therefore has not entered into force. Accordingly, the content of the Proposal remains subject to change during the legislative process, and it is also possible that the Proposal may not be enacted in its current form or may not be enacted at all.\"), mdx(\"p\", null, mdx(\"strong\", {\n    parentName: \"p\"\n  }, \"@\\uFEFFOnur DURAK\")), mdx(\"hr\", null), mdx(\"p\", null, mdx(\"strong\", {\n    parentName: \"p\"\n  }, \"(1) Residency in T\\xFCrkiye is defined under Article 4 of the Income Tax Law as follows:\"), \"  \"), mdx(\"p\", null, \"The following persons shall be deemed to be resident in T\\xFCrkiye:\"), mdx(\"ol\", null, mdx(\"li\", {\n    parentName: \"ol\"\n  }, \"Those whose domicile is in T\\xFCrkiye (domicile shall mean the places defined under Article 19 and the following Articles of the Turkish Civil Code);\"), mdx(\"li\", {\n    parentName: \"ol\"\n  }, \"Those who stay in T\\xFCrkiye for more than six months within a calendar year on a continuous basis (temporary absences shall not interrupt the period of residence in T\\xFCrkiye).\")), mdx(\"p\", null, mdx(\"strong\", {\n    parentName: \"p\"\n  }, \"(2) Article 10 of the Corporate Income Tax Law regulates the deductions shall be made from the corporate income amount.\")), mdx(\"p\", null, mdx(\"strong\", {\n    parentName: \"p\"\n  }, \"(3) We understand from the aim of the Proposal that this part refers to transit trade.\")), mdx(\"p\", null, mdx(\"strong\", {\n    parentName: \"p\"\n  }, \"(4) The president of the Republic of T\\xFCrkiye.\")));\n}\n;\nMDXContent.isMDXComponent = true;","fields":{"slug":"/news-insight/2026-05-15-turkiyes-2026-tax-reform/"}},"index":{"frontmatter":{"calltoaction":{"ctaline":"Let's Get Connected!"}}},"bannerimage":{"edges":[{"node":{"id":"b30b9a75-b060-5168-ba76-138ea13c2729","frontmatter":{"description":null,"image":{"childImageSharp":{"fluid":{"aspectRatio":1.2658227848101267,"src":"/static/279f9a774d35092291a69361d55ac227/14b42/pic01.jpg","srcSet":"/static/279f9a774d35092291a69361d55ac227/f836f/pic01.jpg 200w,\n/static/279f9a774d35092291a69361d55ac227/2244e/pic01.jpg 400w,\n/static/279f9a774d35092291a69361d55ac227/14b42/pic01.jpg 800w,\n/static/279f9a774d35092291a69361d55ac227/47498/pic01.jpg 1200w,\n/static/279f9a774d35092291a69361d55ac227/0e329/pic01.jpg 1600w","srcWebp":"/static/279f9a774d35092291a69361d55ac227/58556/pic01.webp","srcSetWebp":"/static/279f9a774d35092291a69361d55ac227/61e93/pic01.webp 200w,\n/static/279f9a774d35092291a69361d55ac227/1f5c5/pic01.webp 400w,\n/static/279f9a774d35092291a69361d55ac227/58556/pic01.webp 800w,\n/static/279f9a774d35092291a69361d55ac227/99238/pic01.webp 1200w,\n/static/279f9a774d35092291a69361d55ac227/7c22d/pic01.webp 1600w","sizes":"(max-width: 800px) 100vw, 800px"}}}}}}]},"mobileimg":{"edges":[{"node":{"frontmatter":{"image":{"childImageSharp":{"fluid":{"sizes":"(max-width: 490px) 100vw, 490px","aspectRatio":1.2694300518134716,"src":"/static/279f9a774d35092291a69361d55ac227/0f349/pic01.jpg","srcSet":"/static/279f9a774d35092291a69361d55ac227/0f349/pic01.jpg 490w,\n/static/279f9a774d35092291a69361d55ac227/ed175/pic01.jpg 1600w","srcWebp":"/static/279f9a774d35092291a69361d55ac227/b4492/pic01.webp","srcSetWebp":"/static/279f9a774d35092291a69361d55ac227/b4492/pic01.webp 490w,\n/static/279f9a774d35092291a69361d55ac227/307cc/pic01.webp 1600w"}}}}}}]},"related":{"edges":[{"node":{"id":"1af4cba1-f914-52bb-b2c5-491581a4aaef","fields":{"slug":"/news-insight/2024-01-17-legal-repercussions-on-the-repatriation-of-export-revenues/"},"frontmatter":{"title":"Legal Repercussions on the Repatriation of Export Revenues Under Turkish Law","templateKey":"blog-post","date":"January 17, 2024","featuredpost":false,"featuredimage":{"childImageSharp":{"fluid":{"aspectRatio":1.7777777777777777,"src":"/static/184016fbcdd80f007ef461a7030ab44c/2ada3/aaaaaaaaaaaaaaaaaaaaa.png","srcSet":"/static/184016fbcdd80f007ef461a7030ab44c/9b61e/aaaaaaaaaaaaaaaaaaaaa.png 240w,\n/static/184016fbcdd80f007ef461a7030ab44c/200e5/aaaaaaaaaaaaaaaaaaaaa.png 480w,\n/static/184016fbcdd80f007ef461a7030ab44c/2ada3/aaaaaaaaaaaaaaaaaaaaa.png 960w","srcWebp":"/static/184016fbcdd80f007ef461a7030ab44c/596e5/aaaaaaaaaaaaaaaaaaaaa.webp","srcSetWebp":"/static/184016fbcdd80f007ef461a7030ab44c/1f514/aaaaaaaaaaaaaaaaaaaaa.webp 240w,\n/static/184016fbcdd80f007ef461a7030ab44c/61162/aaaaaaaaaaaaaaaaaaaaa.webp 480w,\n/static/184016fbcdd80f007ef461a7030ab44c/596e5/aaaaaaaaaaaaaaaaaaaaa.webp 960w","sizes":"(max-width: 960px) 100vw, 960px"}}},"type":"Insight"}}},{"node":{"id":"a1b5890c-ce82-52e3-ae6f-1b539a23187d","fields":{"slug":"/news-insight/2021-10-27-tax-law-update-income-tax-exemption-for-influencers-mobile-app-developers-and-tradesmen/"},"frontmatter":{"title":"Tax Law Update - 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