Official Gazette dated 5–6 September and its repeated issue · five publications
In this issue
- Withholding tax rates on earnings of investment funds and partnerships readjusted
- Bill rediscount credits extended to banks other than Eximbank included in the exemption
- Medium-Term Program for the 2027-2029 period published in the Official Gazette
- Jurisdictional boundaries of labor courts in various provinces re-determined
- Occupational health and safety distance learning for public employees exempted from fees
Withholding tax rates on earnings of investment funds and partnerships readjusted
Decision on Withholding Tax Rates Included in the Provisional Article 67 of the Income Tax Law No. 193 (Decision Number: 11734)
Laws concerned: Corporate Tax Law No. 5520 · Capital Markets Law No. 6362
Pursuant to Presidential Decree No. 11734 published in the Official Gazette, amendments have been made to the withholding tax rates set forth in provisional article 67 of the Income Tax Law No. 193. This regulation readjusts the tax deduction rates applicable to earnings derived from participation shares of money market funds and open-ended funds whose titles include the expression 'money market'.
The amendments cover taxpayers within the scope of the first paragraph of article 2 of Corporate Tax Law No. 5520, as well as investment funds and partnerships established pursuant to Capital Markets Law No. 6362, along with funds of a similar nature determined by the Ministry of Treasury and Finance. The provisions of the Decree have entered into force as of the date of publication, and relevant parties are required to review their tax calculations and deduction procedures in accordance with the updated rates.
Corporate Tax Law No. 5520 · Article by article
Article 2
Withholding tax rates to be applied to money market fund and open-ended fund participation share earnings of certain taxpayers, funds, and partnerships within the scope of Law No. 5520 have been regulated.
5520 sayılı Kurumlar Vergisi Kanununun 2 nci maddesinin birinci fıkrası kapsamındaki mükellefler ile münhasıran menkul kıymet ve diğer sermaye piyasası aracı getirileri ile değer artışı kazançları elde etmek ve bunlara bağlı hakları kullanmak amacıyla faaliyette bulunan mükelleflerden 6362 sayılı Sermaye Piyasası Kanununa göre kurulan yatırım fonları ve yatırım ortaklıklarıyla benzer nitelikte olduğu Hazine ve Maliye Bakanlığınca belirlenenlerin; para piyasası fonlarının ve ünvanında “para piyasası” ibaresi olan serbest fonların katılma paylarından elde ettikleri kazançlar için % 10, diğer kazançları için % 0
Effective date
5 September 2026
Bu Kararın; a) … yayımı tarihinde, b) Diğer hükümleri yayımı tarihinde, yürürlüğe girer.
Who is affected
Corporate taxpayers, investment funds, investment partnerships, and institutions generating earnings from capital market instruments.
Bill rediscount credits extended to banks other than Eximbank included in the exemption
Communiqué Amending the Communiqué on Tax, Duty and Charge Exemptions in Export, Transit Trade, Export-Considered Sales and Deliveries, and Foreign Exchange Earning Services and Activities (Export: 2017/4) (Export: 2026/3)
Laws concerned: Stamp Duty Law No. 488 · Fees Law No. 492
With the Communiqué published by the Ministry of Trade, amendments have been made to Communiqué No. 2017/4 on Tax, Duty, and Charge Exemptions Regarding Export, Transit Trade, Export-Considered Sales and Deliveries, and Foreign Exchange Earning Services and Activities. Through this regulation, the expression concerning short-term bill rediscount credits opened by the CBRT to Türk Eximbank, stipulated in article 4, has been broadened.
As a result of this amendment, bill rediscount credits opened not only to Türk Eximbank but also to other banks have been included within the scope of the relevant regulation and exemption. This situation directly affects the financing facilities of companies engaged in export and foreign exchange earning activities, tax, duty, and charge exemption practices, and the range of banks playing a role in accessing finance.
With similar rediscount credits utilized from other banks also falling within the scope, businesses' financial costs may decrease. Companies are required to take this expanded credit scope into account in their activities support for the new period, and the Minister of Trade enforces the provisions of the communiqué, which entered into force as of the date of publication.
Effective date
5 September 2026
MADDE 2- Bu Tebliğ yayımı tarihinde yürürlüğe girer.
Who is affected
Companies and banks engaged in export, transit trade, and foreign exchange earning services and activities.
Medium-Term Program for the 2027-2029 period published in the Official Gazette
Decision on the Approval of the Medium-Term Program (2027-2029) (Decision Number: 11752)
Laws concerned: Income Tax Law No. 193 · Corporate Tax Law No. 5520 · Value Added Tax Law No. 3065 · Tax Procedure Law No. 213 · Law No. 6183 on the Collection Procedure of Public Receivables · Technology Development Zones Law No. 4691 · Law No. 5746 on Supporting Research, Development and Design Activities · Organized Industrial Zones Law No. 4562 · Capital Markets Law No. 6362 · Turkish Commercial Code No. 6102 · Enforcement and Bankruptcy Law No. 2004 · Labor Law No. 4857 · Social Insurance and General Health Insurance Law No. 5510 · Unemployment Insurance Law No. 4447 · Occupational Health and Safety Law No. 6331
The Medium-Term Program (2027-2029) Decree published in the Official Gazette sets out the fundamental roadmap, macroeconomic targets, and policy priorities for the Turkish economy over the next three-year period. Prepared in alignment with the Twelfth Development Plan, this core policy document aims to strengthen macroeconomic and financial stability, establish permanent price stability, maintain fiscal discipline, and reduce the current account deficit. Within the scope of the document, the growth target for 2027 is projected at 4.2 percent, and the year-end inflation forecast at 21 percent.
The Program envisages productivity increases, green and digital transformation, the high value-added transformation of the manufacturing industry, the strengthening of the R&D and innovation ecosystem, and the support of industrial and production infrastructures. Furthermore, it aims to increase efficiency in public expenditures, broaden the tax base, combat informal economy, and implement tax policies in line with the principles of justice and efficiency. To improve the business and investment climate, regulatory measures are planned to reduce administrative burdens, update enforcement and bankruptcy legislation according to contemporary conditions, and prevent the abuse of the concordat institution.
It aims to increase efficiency in the labor market, reduce idle labor, propagate new-generation working models based on secure flexibility, and develop active labor programs and vocational training activities. To strengthen the long-term financial sustainability of the social security system, it is envisaged to broaden the premium base, combat unregistered employment, establish the infrastructure for long-term care insurance, and implement regulations encouraging individuals to remain in employment for longer periods. Budget preparations, legislative regulations, and institutional planning activities of relevant institutions and organizations will be conducted within this framework.
Effective date
6 September 2026
Bu Karar yayımı tarihinde yürürlüğe girer.
Who is affected
All taxpayers, companies, investors, employers, employees, and public institutions and organizations.
Jurisdictional boundaries of labor courts in various provinces re-determined
Decision No. 1045 of the General Assembly of the Council of Judges and Prosecutors Dated 03/09/2026
Laws concerned: Labor Law No. 4857
This decree published by the General Assembly of the Council of Judges and Prosecutors covers the re-determination of the jurisdictional boundaries of juvenile heavy penal courts, enforcement courts, civil courts of first instance, labor courts, and consumer courts in various provinces and districts on the grounds of geographical conditions and workload. Within the scope of the regulation, the jurisdictional boundaries of Çankırı, Çarşamba, Gaziosmanpaşa, Kilis, Gemlik, Kemalpaşa, and Torbalı labor courts have been readjusted. The Decree does not directly amend Labor Law No. 4857, but merely constitutes a basis for jurisdictional boundary updates within the remit of labor courts.
Employees and employers who will file a lawsuit in the relevant labor courts or who have a pending lawsuit are required to check the authorized courthouses by taking jurisdictional boundary changes into account. Certain articles of the Decree will enter into force on 3 September 2026, and others on the date the relevant courts commence operations.
Effective date
3 September 2026
İşbu kararın 03.09.2026 tarihinden itibaren uygulanmasına
Who is affected
Employees and employers with litigation processes in labor courts, and lawyers practicing law within the relevant jurisdictions.
Occupational health and safety distance learning for public employees exempted from fees
Decision on Determining Those Who Will Benefit Free of Charge or at a Discounted Rate from Certain Goods and Services Produced by Public Institutions and Organizations (Decision Number: 11724)
Laws concerned: Occupational Health and Safety Law No. 6331
This Presidential Decree published in the Official Gazette introduces a significant exemption regarding the delivery format of occupational health and safety training for employees of public institutions and organizations. Pursuant to the regulation, the provision of occupational health and safety training prepared by the Center for Labor and Social Security Training and Research within the scope of article 17 of Occupational Health and Safety Law No. 6331 through the Distance Education Gate is exempt from the relevant fee exemption provision of Law No. 4736. Consequently, the financial and legal infrastructure for the mandatory occupational health and safety distance training to be received by public employees has been facilitated.
The Decree does not directly amend the articles of Law No. 6331, but grants a special exemption to trainings provided by ÇASGEM in the implementation of the law. The document has entered into force as of the date of publication, and its provisions are executed by the President.
Effective date
5 September 2026
Bu Karar yayımı tarihinde yürürlüğe girer.
Who is affected
Public institutions and organizations, and employees working in these institutions.
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This bulletin is for information purposes only and does not constitute legal advice. The official text prevails.
