The revised thresholds align with the Income Tax General Communiqué No. 252 and aim to streamline the refund process for taxpayers.
Turkey’s Ministry of Treasury and Finance has increased the limits for cash refund claims related to withholding tax (WHT).
For 2026, the maximum amount eligible for a cash refund without requiring inspection reports rises from TRY 340,000 to TRY 426,000.
Where a full certification report from a sworn-in certified public accountant (Yeminli Mali Müşavir, YMM) is provided under a full-certification agreement with the taxpayer, the threshold increases from TRY 3,400,000 to TRY 4,266,000.
The revised thresholds align with the Income Tax General Communiqué No. 252 and aim to streamline the refund process for taxpayers.
This announcement was made on 20 January 2026.
