Turkey’s Revenue Administration has issued a guide on Provisional Article 67 of the Income Tax Law, detailing how individual investors should declare and pay tax on stocks, bonds, deposits, and participation accounts, including withholding rules, exemptions, and the voluntary declaration process for 2025–2026.
Turkey’s Revenue Administration has released an official guide explaining Provisional Article 67 of the Income Tax Law, which addresses the taxation of financial investments for individual taxpayers.
The guide details the treatment of various assets, including stocks, bonds, deposit interest, and participation accounts, and distinguishes between incomes subject to withholding tax and those that are exempt. It also defines the tax base and applicable rates for residents and non-residents.
The publication provides guidance on the voluntary declaration process, allowing investors to offset losses and claim refunds for any overpaid taxes.
Comprehensive examples and regulatory references are included to help individual taxpayers navigate their tax obligations through the 2025 and 2026 periods.
