Turkey mandates a 2026 shift to the real tax method and sets new revaluation rules for 2025.
Turkey’s Official Gazette has released two new tax communiqués, Series No. 584 and No. 585, detailing important procedural changes for taxpayers and revised financial thresholds for the year ahead.
Simple Procedure Transition (Communiqué Serial No: 584) mandates that businesses currently operating under the simple tax regime switch to the real tax method starting 1 January 2026. Affected businesses will be required to maintain formal accounting books.
The regulation also sets clear rules for cancelling unused tax documents printed prior to the transition, which must be formally voided and submitted to tax authorities by 2 February 2026.
Additionally, professional organisations are tasked with informing the Ministry of Finance regarding the printing and distribution of new tax documents for their members.
The Presidency is granted authority to resolve any uncertainties relating to the implementation of these new requirements.
Separately, the Tax Procedure Law General Communiqué (Serial No: 585) provides the revaluation rate for 2025, set at 25.49%. This rate will be used to adjust fixed monetary thresholds across various regulations, including the minimum and maximum amounts for financial penalties.
Both communiqués were published in the Official Gazette dated 27 November 2025, issue number 33090.
