Per Diem Exemption in Turkey: 2026 Amounts
Part of the per diem paid for a business trip is exempt from income tax in Turkey; anything above that is treated as salary. The exempt amount is…
Tax
Articles
Service Export Deduction in Turkey: %100 Rate From 2026
Presidential Decree No. 11257, published on 30 April 2026, raised the service export deduction to 100 per cent and eased the conditions of the exemption for dividends received…
Title Law No. 7491 in Turkey: Tax Changes and 2026 Rates
Law No. 7491 was published on 28 December 2023 and amended a number of Turkish tax laws, chiefly those on income tax, corporate income tax, value added tax…
VAT Refunds for Non-Resident Companies in Turkey
VAT refunds for non-resident companies in Turkey turn on one question: whether the company is registered for VAT in Turkey. The refund mechanism is built on registration, because…
Scrap Metal Taxation in Turkey
Three rules govern the taxation of scrap and waste trade in Turkey: supplies are exempt from VAT but the seller may waive the exemption; where it is waived,…
Corporate Tax Residence in Turkey
A company may be incorporated in one country, owned from a second and run by people sitting in a third. Tax residence does not automatically follow the certificate…
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…
Transfer Pricing in Turkey: A Corporate Tax Guide (2026)
Transfer pricing in Turkey requires dealings between related parties to be priced at arm’s length. Under article 13 of the Corporate Tax Law, a price set against that…
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…
Digital Transformation in Tax Auditing: Proactive Analysis and Risk Management with KURGAN
The tax auditing approach in Turkey has undergone a significant transformation process with the widespread adoption of digitalisation and data analytics technologies. Developed by the Ministry of Treasury…
