Turkey’s Revenue Administration has issued guidance on 2026 corporate income tax, outlining standard and increased rates, available incentives for exporters, manufacturers and publicly listed companies, and rules for the new domestic minimum corporate tax.
Turkey’s Revenue Administration has released guidance for the 2026 corporate income tax (CIT), setting out standard and sector-specific rates, available incentives, and rules for the domestic minimum corporate tax. The guidance, published on 31 March 2026, is designed to help companies understand their tax obligations, claim eligible reductions, and calculate minimum tax liabilities.
Corporate income tax rates and incentives
- Standard Rate: 25%
- Increased Rate (30%): Applies to banks, capital market institutions, insurance and pension companies, electronic payment and money institutions, authorized foreign exchange institutions, asset management companies, financial leasing, factoring, financing and savings finance companies, and companies engaged in build-operate-transfer or public-private partnership projects.
- Reduced rates:
- Publicly traded companies: Two-point reduction for five years for companies offering at least 20% of shares on Borsa Istanbul for the first time
- Exporters: Five-point reduction on earnings from export activities
- Manufacturers: One-point reduction for institutions with an industrial registry certificate
- SME mergers: Up to 75% reduction for the merger period and following three periods, as approved by the President
Domestic minimum corporate tax
- Applicability: Earnings obtained in 2025 and subsequent periods
- Minimum rate: 10% of corporate income before certain deductions and exemptions
- Calculation base: Commercial balance profit plus non-deductible expenses
- Exemptions: Applies only to companies not exempt from CIT, excluding newly established companies (first three accounting periods) and taxpayers taxed on a revenue basis under specific laws
- Adjustments: Reductions from public offering, export, and production incentives are deducted from the minimum tax. Taxes not collected from investment contribution certificates obtained before 2 August 2024 can also reduce the minimum tax; certificates obtained on or after this date cannot.
The guidance provides a clear framework for companies to determine CIT rates, claim applicable incentives, and comply with domestic minimum corporate tax requirements.
