Legislative Proposal Envisioning Significant Changes to Tax Laws Has Been Submitted to the Turkish Grand National Assembly 07.05.2026

7 Mayıs 2026 (Yayın Dönemi "07.05.2026")

The Draft Law submitted to the Grand National Assembly of Türkiye on 5 May 2026 sets forth the following legislative amendments:

Turkey-Before challenge the Embedded Royalty in Transfer Prices of tangible products, that is why it is needed to think twice! 27.04.2026

27 Nisan 2026 (Yayın Dönemi "27.04.2026")

In recent audits, Turkish tax authorities have increasingly argued that: • The transfer price of imported goods (or intra group services) includes an “embedded IP royalty” (e.g. for trademarks/brands), and therefore • Part of the payment for goods/services should be re characterised as a royalty subject to Turkish withholding tax (WHT) under: o Corporate Tax Law, o Income Tax Law (Articles on royalties), and o Applicable Double Tax Treaties (royalty articles).

Draft Returns and Notification Forms Published under the Global Minimum Top-up Corporate Tax Regime in Türkiye 09.04.2026

9 Nisan 2026 (Yayın Dönemi "09.04.2026")

Under the amendments introduced to the Corporate Income Tax Law No. 5520, the Global Minimum Top-up Tax is determined in line with the Income Inclusion Rule (IIR) and the Undertaxed Payments Rule (UTPR).

Domestic Minimum Top-up Corporate Income Tax Return (QDMTT) Declaration Deadline Extended 13.01.2026

13 Ocak 2026 (Yayın Dönemi "13.01.2026")

The filing and payment deadlines for the Qualified Domestic Minimum Top-up Tax (QDMTT) returns relating to the 2024 accounting period, which were initially due by 31 December 2025 and subsequently extended to 15 January 2026 pursuant to Circular No. VUK-193/2025-14 dated 1 December 2025, have been further extended.

Domestic Minimum Top-up Corporate Income Tax Return (QDMTT) Now Available on the e Declaration System 08.01.2026

8 Ocak 2026 (Yayın Dönemi "08.01.2026")

With the enactment of Law No. 7524, which introduced Part Five into the Corporate Income Tax Law No. 5520, the Domestic and Global Minimum Top-up Corporate Income Tax regime has entered into force in Türkiye.