Technopark and Tekmer Companies 3% Investment Obligation, Omnibus Tax Law

3% investment obligation for companies located in Technoparks and Tekmers

There is a 3% investment obligation for companies operating in these zones if the exempted earnings utilized or R&D expenditures claimed in their 2024 corporate tax returns exceed 2,000,000 TRY. This investment must be made by December 31, 2025. Eligible avenues for making this investment include:

• Purchasing shares of Venture Capital Investment Funds (VCF),

• Capital contributions to Venture Capital Investment Trusts (VCIT), or

• Capital contributions to other entrepreneurs operating in the incubation centers of Technoparks.

https://www.resmigazete.gov.tr/eskiler/2021/02/20210203-11.htm

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Omnibus tax law is in Parliament

Discussions are ongoing and some of the articles have been adopted.

We will share more detailed information once it is enacted into law.

- The 4th-quarter provisional tax seems to be returning to our lives

- Inflation accounting may be eliminated (3-year postponement)

- The rent exemption utilized in personal income tax returns may be eliminated

- The SSI earnings ceiling is increasing to 9 times the minimum wage

- The young entrepreneur Bağ-kur (social security) support is being abolished

- The SSI premium is increasing by 1 point

- The fee amounts for second-hand vehicle transactions are being re-determined

- The penalty for title deed transactions is being increased from 25% to 100%

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Late payment interest and surcharge rates reduced.

The late payment interest rate applied for public receivables has been reduced from 4.5% to 3.7%.

It will be applied as 3.7% separately for each month.

https://cdn.gib.gov.tr/api/gibportal-file/file/getFile?objectKey=MEVZUAT_CBK/UNIVERSAL/2025/CK10556.pdf

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Foster II – Employment-Committed SME Support Program

With the financial support of the European Union and KfW Development Bank, the new call for the FOSTER II Project, coordinated by KOSGEB, has been launched!

Purpose and Objective of the Program: Enabling SMEs in provinces most affected by cross-border migration to create registered employment for Turkish citizens and Syrians Under Temporary Protection (SUTP) or Persons Provided International Protection (PPIP)

Support Details Provided: Non-repayable (grant) support to SMEs

Support Duration: 4 Payment Periods (4 months per period)

Support Upper Limit: Total of 22,000 Euros

Details --> https://foster2.fostersmes.com/programlar/kobi-destek-programi/

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The Revenue Administration has published the “Guide on the Use of New Generation Cash Registers (NG CR)”

Subjects included in the said Guide;

• NG CR types,

• Where and how to obtain NG CRs,

• Those who are obliged to use NG CRs,

• NG CR obligation for sales made via the internet,

• Penalties to be applied in case of non-compliance with the obligation to use NG CRs and accept payments via bank cards,

• Cash Register Receipts,

• Actions to be taken regarding incorrectly issued cash register receipts,

• NG CR usage for taxpayers included in the e-Invoice and e-Archive invoice applications,

• Reporting of financial information pertaining to Z-Reports issued from NG CRs,

• Usage periods of NG CRs and scrapping procedures,

https://cdn.gib.gov.tr/api/gibportal-file/file/getFile?objectKey=DUYURU/UNIVERSAL/2025/ynokc2025.pdf

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Conditions for being subject to independent audit

Query screen --> https://dtsorgu.kgk.gov.tr/giris.aspx,

Companies that exceed the threshold values of at least two of the following three criteria in two consecutive accounting periods are subject to independent audit.

- Total assets of 300 million Turkish Liras.

- Annual net sales revenue of 600 million Turkish Liras.

- Number of employees of 150 people.

Examples --> https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/Mevzuat/Bakanlar%20Kurulu%20Karalari/Bak_Us_Es%20(6).pdf.

In brief

The Revaluation Rate is 25.49%. In the new year, certain taxes or tax calculation thresholds will be increased by this rate.

General Health Insurance (GHI) premiums have been increased from 3% to 6%.

The majority of taxpayers whose earnings are determined under the simple method will be taxed under the real method starting from January 1, 2026.

The foreign currency conversion support (3%) and export foreign currency sale (35%) obligations will continue until the end of April 2026.

With the Implementation Regulation on Value Increase Share Regarding Zoning Plan Amendments, it has been decided that 90% of the value increase occurring in the real estate as a result of a zoning implementation plan amendment will be gained for the public as a value increase share.

The "Attorneys' Minimum Wage Tariff" has been published in the Official Gazette.

Paper invoices are being completely abolished in 2026; all invoices will be issued electronically

The camera obligation for commercial vehicles starts on January 1, 2026

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