Revenue Administration issues a guide on tax rules, exemptions, and reporting for associations and foundations.
The Turkish Revenue Administration has published a comprehensive guide on 5 November 2025, explaining the tax obligations, exemptions, and reporting requirements for associations and foundations.
The guide clarifies how non-profit entities are treated under income and corporate tax laws and highlights the tax benefits available to organisations recognised as serving the public interest or holding tax-exempt status.
Released in November 2025, the official document covers all aspects of taxation for these non-profit entities, including income, corporate, and value-added taxes (KDV). It is divided into two main sections: one focusing on associations and the other on foundations. Special attention is given to the tax treatment of economic enterprises linked to these organisations and the advantages granted to those with public-benefit or tax-exempt recognition.
The guide also details the procedures for obtaining or losing these special statuses, as determined by presidential decree, and outlines the administrative and reporting obligations associations and foundations must follow to maintain compliance.
