Turkey: Tax Authorities

The 2026/September issue "BDO Denet Monthly Report " where we bring together the publications prepared by BDO Turkey’s experienced team has been published!

5.9.2026 tarihli ve 33361 sayılı Resmî Gazete ’de yayımlanan 11723 sayılı Cumhurbaşkanı Kararı ile İhracat, Transit Ticaret, İhracat Sayılan Satış ve Teslimler ile Döviz Kazandırıcı Hizmet ve Faaliyetlerde Vergi, Resim ve Harç İstisnası Hakkında Kararda değişiklik yapılmıştır.

Turkey has introduced a significant 20-year income tax exemption for foreign-sourced earnings of individuals who establish residency in the country. This comprehensive guide examines the eligibility requirements, application procedures, and critical conditions that must be met to benefit from this tax incentive designed to attract wealthy individuals and skilled professionals to Turkey.

In our country, Türkiye, where production costs, especially raw materials and intermediate goods, are overwhelmingly indexed to exchange rates, fluctuations in exchange rates have created an environment of dollarization and then high interest rates in our economy.

Vergi ve ceza ihbarnamesi tebliğ alan mükellefler, 30 günlük yasal süre içinde dava açma, uzlaşma veya cezalarda indirim haklarını kullanabilirler. Bu hakların doğru kullanılması, ödenecek vergi ve ceza yükünü doğrudan etkilemekte ve tarhiyatın kesinleşme sürecini belirlemektedir. İhbarname sonrası süreçte mükellefin atacağı adımlar, vergisel yüküml&

Turkey's 12th Judicial Package introduced a fundamental shift in how statutory interest is calculated, replacing the fixed-rate system with a dynamic model tied to the Central Bank's rediscount rate. How will this change affect long-term receivables, ongoing litigation, and the calculation of default interest in commercial transactions?

Bu soru artık sadece vergi tekniğinin değil, anayasa hukukunun da konusudur. Zira Anayasa Mahkemesinin KDV iadesine ilişkin iptal kararı, şimdi de indirim hakkına yönelik yetki tartışmasını gündeme taşıyor.

Turkey's latest asset amnesty program under Law No. 7582 offers individuals and corporations a final opportunity to declare undisclosed domestic and foreign assets—including cash, gold, foreign currency, securities, and capital market instruments—by July 31, 2027. By paying a 5% tax (or reduced rates of 0-4% with commitment terms), taxpayers can bring these assets into the formal economy while receiving immunity from tax audits and assessments on declared amounts.

Turkey has introduced a new asset repatriation regime valid until July 31, 2027, offering taxpayers a structured pathway to declare foreign-held or undeclared domestic assets.