The General Communiqués (Communiqué Nos. 7 and 8) regarding research and development (R&D) incentives were published on 8th March 2017 in the Official Gazette. The Communiqués Nos. 7 and 8 amend General Communiqué Nos. 4 and 6 on Law No. 5746 on R&D Incentives. Communiqué No. 7 increases the scope of the R&D deduction and income tax exemption. In accordance with Communiqué No. 7, travel and accommodation expenses, and daily allowances for R&D and designing activities carried on outside R&D or designing centers are enclosed by the R&D deduction and income tax exemption. In other words, Communiqué No. 8 enhances the scope of the R&D deduction. Under Communiqué No. 8, postal and delivery services, office supplies and stationery expenses, and legal and scientific counselling expenses relating to R&D and designing activities are covered by the R&D deduction. The Communiqués entered into force on the similar date of their publication. Communiqué No. 8 is effective retroactively from 1 March 2016.
Turkey: Tax amendments gazetted
Related Posts
Turkey introduces 5% tax reduction for compliant taxpayers
Turkey’s Tax Administration has issued guidance on a 5% tax reduction available to compliant taxpayers for the 2026 filing period. The incentive applies to individuals earning business, agricultural, or professional income, as well as most
Read More
Zambia: Cabinet approves draft income tax treaty with Turkey
Zambia’s Ministry of Information and Media issued a statement, on 18 February 2026, outlining recent Cabinet decisions, among which was the approval of a draft income tax treaty with Turkey, designed to prevent double taxation and fiscal
Read More
Turkey publishes guidance on individual tax treatment of 2025 investment income
Turkey's Revenue Administration has published an updated guide on the taxation of investment income for the 2025 tax year under the Individual Income Tax Law. The guide covers income from capital, including dividends, interest on bank deposits,
Read More
Turkey outlines taxation of capital gains from sale of real estate
Turkey’s Revenue Administration has issued Guidance No. 583, outlining the taxation of capital gains from the sale of real estate. The guidance details the rules, calculation methods, and declaration procedures for income tax on gains realised
Read More
Turkey extends Q4 2025 advance tax deadlines in areas impacted by earthquakes
The Turkish Revenue Administration has extended the filing and payment deadlines for fourth-quarter 2025 income and corporate provisional tax returns, as announced in Circular VUK-197/2026-3 on 16 February 2026. The new deadline for affected
Read More
Turkey clarifies tax rules for inflation-adjusted investment accounts
Turkey’s Ministry of Treasury and Finance has issued a new Tax Procedure Law Circular (VUK-196/2026-2) on 9 February 2026, outlining how inflation adjustment differences in the Investments-in-Progress account will be treated for tax
Read More