Corporate Income Tax General Communiqué No. 25, published in Official Gazette No. 33263 of 24 May 2026, explains how the investment contribution amount deductible from domestic minimum corporate income tax is to be calculated.
Corporate Income Tax General Communiqué No. 25, published in Official Gazette No. 33263 of 24 May 2026, sets out explanations on the calculation of the investment contribution amount to be deducted from domestic minimum corporate income tax.
In this context, the Communiqué explains that:
- the investment amounts recorded in investment incentive certificates obtained before 2 August 2024 will be taken into account, and
- investment increases arising from revisions made to the investment incentive certificate after that date will not be included in the calculation.
Accordingly, taxpayers who obtained their incentive certificate before 2 August 2024 and revised it after that date may determine the taxes not collected under Article 32/A either by taking into account the investment contribution amount as at before 2 August 2024, or by applying a proportional allocation.
The example given in the Communiqué explains in detail how the calculation is to be made under each of the two methods. It also states that the investment contribution amount corresponding to the investment amount added to the investment incentive certificate after 2 August 2024 cannot be deducted from minimum corporate income tax.