Turkey: General Communiqué No. 4 on tax amnesty published

Turkey has published Presidential Decision No. 11511 in the Official Gazette No. 33307 on 11 July 2026, approving the list of jurisdictions that have implemented key elements of the global minimum tax framework. The Decision, issued by the

Turkey's Tax Administration has issued General Communiqué No. 26, providing final guidance on the corporate income tax amendments introduced by Law No. 7577 and Law No. 7582. The Communiqué, which entered into force on 4 July 2026, confirms the

Turkey's Tax Administration has extended the deadline for filing and paying the Global Minimum Top-up Corporate Tax for the 2024 fiscal year. The extension was announced in Circular No. 203/2026-9 on the Tax Procedure Law on 26 June 2026. Using

The Turkish Revenue Administration announced the release of Tax Procedure Law Circular No. 203 on 29 June 2026, which extends the filing deadline for Global Minimum Supplementary Corporate Tax Returns for the 2024 fiscal year. As per the Tax

Turkey has extended the application period of the 0% withholding tax (WHT) rate on income and gains derived from government bonds, Treasury bills and certain lease certificates by six months, following the publication of Presidential Decision No.

Turkey's Revenue Administration, on 19 June 2026, published an updated Accommodation Tax Guide, providing revised explanations and examples on the application of the Accommodation Tax (Konaklama Vergisi) following a temporary reduction in the tax