The decree extends the temporary provisions of Article 67 of Income Tax Law No. 193, which were originally due to expire on 31 December 2025.
Turkey’s President has extended the tax withholding rules on certain capital market earnings for another five years. The decision was made under Presidential Decree No. 10680, published in the Official Gazette on 11 December 2025 (No. 33104).
The extension covers withholding on profits from securities, trading gains from other capital market instruments, deposit interest, participation account dividends, and repo income. The measure will now remain in effect until 31 December 2030.
The decree extends the temporary provisions of Article 67 of Income Tax Law No. 193, which were originally due to expire on 31 December 2025.
This update ensures continued alignment of Turkey’s tax regime with its ongoing capital market policies and provides clarity for investors and financial institutions on the applicable tax treatment of capital market returns.
