Turkey has published the Domestic Minimum Corporate Tax Guide under Law No. 7524, effective from the 2025 accounting period, setting a 10% minimum tax on corporate income and outlining eligible taxpayers, exemptions, deductions, and calculation procedures.
The Turkish Revenue Administration has announced, on 2 April 2026, the release of the domestic minimum corporate tax guide, providing detailed guidance on the new domestic minimum corporate tax rules introduced by Law No. 7524 of 2024. The regulations, set to apply from the 2025 accounting period, establish a baseline corporate tax contribution for companies.
Under the new rules, corporate tax calculated cannot fall below 10% of corporate income (profit) before certain deductions and exemptions. If the standard corporate tax is lower than this minimum, the difference is payable as additional tax. The guide outlines eligible taxpayers, including capital companies, cooperatives, public economic enterprises, and business partnerships, while identifying exemptions for entities such as companies already exempt from corporate tax, newly established companies during their first three years, and taxpayers applying the revenue-based earnings determination method.
The document provides guidance on the calculation of the minimum tax, based on commercial balance profit plus non-deductible expenses (KKEG), and includes practical examples to illustrate how different financial scenarios impact tax liability. It also covers interim (temporary) tax periods, year-end financial statements, and the effect of inflation adjustments on calculations.
Certain income items are deductible when calculating the minimum tax base, including participation gains, income from free zones, R&D and design expenditures, venture capital fund allocations, and others. Conversely, foreign participation gains, donations, sponsorships, and certain investment incentive certificates cannot reduce the minimum tax base. The guide also clarifies the treatment of companies formed through mergers, transfers, or spin-offs, which do not qualify as newly established for exemption purposes.
Taxpayers can access official support through digital assistants and the VÄ°MER 189 communication centre. The guide aims to ensure tax security and fairness by guaranteeing that profitable corporations contribute a minimum level of tax, while providing clear instructions for compliance.
Earlier, the Turkish Revenue Administration finalised the implementation rules for the Pillar Two Global Minimum Tax (GMT) on 12 December 2025.
