Income Tax in Turkey: Residance,Rates and Filling Requirements for 2026
Short answer Individual income tax in Turkey is governed by Income Tax Law No. 193. Residents are taxed on worldwide income; non-residents are taxed only on Turkish-source income. Residence turns on domicile or on staying in Turkey for more than six months in a calendar year, subject to the exceptions in Article 5. For 2026 […]
Assembly Visa Work Permit
Short answer The assembly visa is a short-term entry route used by foreign nationals coming to Turkey to assemble, maintain or repair imported machinery and equipment, to deliver training on its use, to take delivery of equipment, or to repair vehicles that have broken down in Turkey. Under Article 48 of the Implementing Regulation of […]
2026 GİB Rulings: Key Administrative Opinions on VAT and Income Tax
At a Glance: The Rulings and the Administration’s View Ruling topic (date) Legal basis The administration’s view (summary) Deduction period for VAT Return No. 2 (27.03.2026) VAT Law Art. 29/1; VAT Communique (III/C-1.1) Withholding paid on time is deducted in its own period; if paid late, in the payment period Solar plant electricity offsetting (17.04.2026) […]
Transfer Pricing in Turkey: A Corporate Tax Guide (2026)
Key Facts at a Glance: 2026 Transfer pricing documentation in Turkey consists of four documents. The scope of each obligation depends on the type of taxpayer and the transaction. Document Who prepares / scope Threshold (2026) Preparation / submission deadline How it is filed Transfer Pricing Form Corporate taxpayers transacting with related parties Transaction-amount threshold […]
Investment Incentive Certificate Transfer in Turkey: 2026 Guide
What Is an Investment Incentive Certificate Transfer in Turkey? An investment incentive certificate transfer is the legal process of assigning an active investment incentive certificate from one investor to another. The transfer is recorded as a title change on the existing certificate; the certificate number and scope remain the same — only the holder changes. […]
ERP and Accounting Software
Your Digital Finance Bridge from Local to Global in Turkey In the digitalizing business world, choosing the right ERP and accounting software plays a critical role in companies’ operational efficiency, financial control, and sustainable growth. As ÖzbekCPA, we provide strategic financial consulting and application support to domestic and foreign-owned companies operating in Turkey, independent of […]
Audit and Tax Advisory Services in Turkey
The increasing complexity of the business world and the global competitive environment have made financial transparency, operational efficiency, and strategic risk management more important than ever for companies. As ÖzbekCPA, we provide independent auditing, internal auditing, and tax consulting services to companies operating in Turkey in line with the ethical principles and sense of responsibility […]
Green Deal Compliance Support in Turkey: Responsible Program, Application Conditions and Strategic ESG Transformation
Understanding Green Deal Compliance Support in Turkey The Green Deal Compliance Support mechanism has been introduced to help exporters and manufacturers align with sustainability requirements arising from global environmental policies and the European Green Deal. Within the framework of export incentives, this support program aims to accelerate ESG transformation, digitalization, resource efficiency, and sustainable production […]
Company Valuation and Valuation Methods: An Analytical Framework for Corporate Decision-Making Processes
Company valuation refers to determining the economic value of a business not only through balance sheet items, but also by considering multidimensional factors such as financial performance, competitive strength, growth potential and risk profile. From a corporate finance perspective, valuation serves as a fundamental reference point in investment decisions, mergers and acquisitions, restructurings, and strategic […]
Legal and Tax Liability of Company Directors in International Financing Structures
Financing transactions between international group companies, particularly where companies resident in Turkey provide funds to their parent companies abroad, should be treated not only as a commercial transaction but also as a transaction that may give rise to legal liability, tax obligations and, under certain circumstances, criminal consequences. The duties and responsibilities of company directors […]
