2026
The Exemption Rate in Article 5/1-e of the Corporate Income Tax Law Has Been Reduced to 50%
Presidential Decree No. 9160, published in Official Gazette No. 32735 of 27 November 2024, reduced the exemption rate in Article 5/1-e of the Corporate…
Follow current regulations and newly effective changes in tax, financial legislation and commercial law.
Presidential Decree No. 9160, published in Official Gazette No. 32735 of 27 November 2024, reduced the exemption rate in Article 5/1-e of the Corporate…
Tax Procedure Law General Communiqué No. 574, published in the Official Gazette of 27 November 2024, set the revaluation rate for 2024 at 43.93%.
Decree No. 9168, published in Official Gazette No. 32735 of 27 November 2024, amended the rules on the valuation of goods arriving by post…
Presidential Decree No. 9286, published in Official Gazette No. 32760 of 22 December 2024, raised the dividend withholding rate from 10% to 15%.
From 1 January 2025, payments made by intermediary service providers and e-commerce intermediary service providers to service providers are subject to withholding at 1%.
The interest rate announced by the Central Bank on 27 December 2024, to be used for the cash capital increase interest deduction in determining…
From 1 January 2025, the obligation to appoint an occupational safety specialist and a workplace physician applies to all workplaces, regardless of hazard class…
Under the Employment Protection Support Programme, businesses with an up-to-date Business Declaration operating in sectors supported by KOSGEB may apply, provided their main activity…