The third provisional tax period of 2025 in accordance with paragraph (B) of Article 298-bis of the Tax Procedure Law No. 213.
The Turkish Revenue Administration issued Corporate Tax Law Circular No. 5520/70 on 16 October 2025, announcing the revaluation rate for temporary tax periods.
For the third provisional tax period of 2025, the revaluation rate was set at 16.60%, in accordance with paragraph (B) of Article 298-bis of the Tax Procedure Law No. 213.
Earlier, the Revenue Administration published Corporate Tax Circular No. KVK-69/2025-2 on 8 August 2025, announcing the asset revaluation rate for the second provisional tax period of 2025.
