Asset Amnesty, Tax Rate Reduction, Service Export Exemption, Overseas Dividend
Law No. 7582
The “Draft Law on Amending Certain Laws”, submitted to the Grand National Assembly of Turkey on May 5, 2026, has been adopted with amendments made in the Planning and Budget Committee of the Parliament. The draft has not yet been approved by the President and has not been published in the Official Gazette. More detailed information on the subject will be provided following the enactment of secondary legislation.
Asset Amnesty: Assets located abroad consisting of cash, gold, foreign exchange, securities, and other capital market instruments, and the same assets located domestically but not included in the statutory book records. The tax rate ranges from 0% to 5%. Assets must be brought to Turkey within 2 months following the notification.
Income tax exemption for investors coming from abroad: Income derived outside of Turkey by individuals who have not been taxpayers in Turkey in the last 3 calendar years will be exempt from tax for 20 years.
Corporate Tax will be applied at 12.5% exclusively for the earnings derived from manufacturing activities by entities that hold an industrial registry certificate and actually engage in production.
95% of the earnings derived from the sale of goods purchased from abroad, without being brought into Turkey, can be deducted from the corporate tax base.
Qualified Service Center Exemption: 95% of the earnings derived from abroad exclusively within the scope of their activities by entities operating as qualified service centers within the framework of the Foreign Direct Investments Law No. 4875 can be deducted from the corporate tax base. Salaries of employees working in these centers will be exempt from income tax up to 3 times the gross minimum wage.
Installment periods for tax and social security premium debts have been increased from 36 months to 72 months. The lower limit for this installment plan has been raised from 50,000 TRY to 1,000,000 TRY.
Tech-entrepreneurship badge: The provisions of the Turkish Commercial Code regarding conditional capital increases will not apply to capital increases based on convertible loan agreements for non-public companies.
Companies located in incubation centers within Technoparks will be exempt from Trade Registry dues for 3 years.
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