Sworn Financial Advisor Report Obligation, Minimum Wage, Inflation Accounting, 4th Period Provisional Tax
Obligation of Sworn Financial Advisor (SFA) report for exemptions and exceptions
An SFA report has become mandatory for numerous exemption and exception applications.
Details are provided in Communiqué No. 49.
Official Gazette: https://www.resmigazete.gov.tr/eskiler/2025/12/20251230-8.htm
In the 2025 corporate and personal income tax returns, an SFA report will be required to benefit from the following exemptions and deductions in amounts of 500,000 TRY and above:
- Technopark earnings exemption
- R&D and Design deduction
- Free Zone earnings exemption
- Earnings deduction for software, engineering, education, and health services provided abroad (80%)
- Emission premium
In this context, especially Technopark companies and corporations exporting software and services abroad will predominantly require an SFA report.
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2026 minimum wage net 28,075.50 TRY
Official Gazette: https://www.resmigazete.gov.tr/eskiler/2025/12/20251226-6.pdf
- Net minimum wage: 28,075.50 TRY
- Gross minimum wage: 33,030.00 TRY
- Total cost to the employer:
* 40,874.63 TRY
* 39,223.13 TRY (with the 5-point premium reduction)
- Social Security Institution (SSI) earnings upper limit subject to premiums (gross): 297,270.00 TRY
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NACE code – VAT rate compliance obligation
Pursuant to the regulation of the Revenue Administration;
- As of January 1, 2026, businesses will be obliged to issue invoices with VAT rates matching their fields of activity (NACE – Activity Code).
- VAT rate limitations based on NACE codes will be implemented on Cash Register POS devices.
- Companies with a mismatch between their NACE code and VAT rate may encounter issues during the invoicing stage.
Companies are required to check their NACE codes via the Internet Tax Office (İVD) and must update them if there is no matching NACE code in the registry records.
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Inflation accounting abolished
Official Gazette: https://www.resmigazete.gov.tr/eskiler/2025/12/20251225-33.htm (Art. 34)
- Inflation accounting will not be applied in 2025, 2026, and 2027, even if technical conditions materialize.
- Companies may revalue their fixed assets through the revaluation application if they wish, and calculate depreciation over these values.
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4th period provisional tax reintroduced
Official Gazette: https://www.resmigazete.gov.tr/eskiler/2025/12/20251219-1.htm (Art. 2)
- The 4th period provisional tax application, which was abolished in 2022, has been re-enacted.
- 2025 4th period provisional tax return deadline: February 17, 2026
- 2025 corporate tax return deadline: April 30, 2026
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Technopark remote work practice extended until the end of 2026
Official Gazette: https://www.resmigazete.gov.tr/eskiler/2025/12/20251225-20.pdf
- Personnel assigned to projects in Technoparks:
* IT personnel: 100% remote work
* Other personnel: 75% remote work
- During periods when remote work is not applicable, the obligation for personnel to be physically present at the Technopark continues.
- The practice has been extended until the end of 2026.
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Conducting Cross-Examinations Online
Official Gazette: https://www.resmigazete.gov.tr/eskiler/2025/12/20251224-7.htm
- Cross-examinations will be conducted in an online environment.
- A 30-day response period has been introduced.
- Penal sanctions will be applied in case of failure to respond within the deadline or failure to respond at all.
- The report preparation service fee will be determined according to the SMMM (CPA) and SFA Minimum Wage Tariff.
Social Security Institution (SSI) No. 6111 incentive practice extended until the end of 2026.
Official Gazette: https://www.resmigazete.gov.tr/eskiler/2025/12/20251225-23.pdf
The application period of the incentive has been extended until December 31, 2026.
In summary, to be eligible:
- Timely submission of SSI declarations and absence of overdue SSI debts
- No unregistered personnel employment
- The insured person being within the scope of additional employment
- Being older than 18 years of age
- Being unemployed within the 6 months prior to employment
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Regulations Regarding SSI and İŞKUR Premiums
Official Gazette: https://www.resmigazete.gov.tr/eskiler/2025/12/20251219-1.htm (Arts. 20–24)
- Employer premium reduction in non-manufacturing sectors was reduced from 4 points to 2 points.
- The earnings upper limit subject to premiums was raised from 7.5 times to 9 times the minimum wage.
- The employer premium for long-term insurance branches was increased by 1 point.
- The premium rate for back-payments (excluding birth) was increased from 32% to 45%.
- The voluntary insurance premium rate was raised from 32% to 33%.
- The 1-year Bağkur premium support provided to young entrepreneurs was abolished.
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Briefly
- Motor Vehicle Tax (MVT): Increased by 18.95%. https://www.resmigazete.gov.tr/eskiler/2025/12/20251231-30.pdf
- The majority of taxpayers taxed under the simple procedure will transition to the real procedure in 2026. Furthermore, they are required to obtain an electronic notification address by February 2, 2026.
- Recovery Contribution (GEKAP) amounts were increased by 19%–24%. The plastic bag fee became 1 TRY. https://www.resmigazete.gov.tr/eskiler/2025/12/20251230-6.htm
- Rediscount and advance interest rates were lowered:
* Discount: 41.25% → 38.75%
* Advance: 42.25% → 39.75%
- The Domestic and Global Minimum Top-up Corporate Tax General Communiqué was published. https://www.resmigazete.gov.tr/eskiler/2025/12/20251226-9.pdf
- General Health Insurance (GHI) premium debts prior to January 1, 2016, were written off. https://www.resmigazete.gov.tr/eskiler/2025/12/20251225-33.htm (Art. 29)
- The withholding tax application on securities, deposit interest, and repo earnings was extended until December 31, 2030.
- The regulation regarding the exclusion of foreign exchange loss damages in capital loss / technical bankruptcy calculations was extended until January 1, 2027.
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