Revenue Administration has set the asset revaluation rate for the fourth interim tax period of 2025, applicable to both commercial and agricultural income.
Turkey’s Revenue Administration has set the asset revaluation rate for the fourth interim tax period of 2025 at 25.49%.
The announcement was issued on 20 January 2026 through Corporate Tax Law Circular No. 71 (KVK-71 / 2026-1 / Investment Allowance – 57).
The rate applies to both commercial and agricultural income and provides businesses with a standard basis for updating financial records for the final interim tax period of 2025. Companies use this figure when calculating investment incentives and revaluation transactions.
The 25.49% rate is derived under Duplicate Article 298 of the Tax Procedure Law (VUK) and is applied specifically in transactions outlined in paragraph (Ç) of the same article. It ensures compliance with relevant provisions of the Corporate Tax Law (Article 32/A) and Income Tax Law (Provisional Article 69).
