No Inflation Adjustment Will Apply for FY 2025, 2026, and 2027 26.12.2025

26 Aralık 2025 (Yayın Dönemi "26.12.2025")

Law No. 7571 on Amendments to the Turkish Criminal Code and Certain Laws and to Decree Law No. 631 (“Law No. 7571”), published in the Official Gazette dated 25 December 2025 and numbered 33118, introduces a significant change to the inflation adjustment. With this law, a new provisional Article 37 has been added to the Tax Procedural Law No. 213.

TURKISH QDMTT RETURN FOR FY2024 HAS BEEN OPENED TO TAYPAYERS IN A TEST MODULE 02.12.2025

2 Aralık 2025 (Yayın Dönemi "02.12.2025")

With Law No. 7524, the Fifth Section was added to the Turkish Corporate Tax Law No. 5520, introducing Local and Global Minimum Top-Up Tax.

Draft Turkish Communique on the Implementation of Local and Global Minimum Top-Up Tax (Pillar 2) Has Been Published 06.10.2025

6 Ekim 2025 (Yayın Dönemi "06.10.2025")

In connection with the Domestic and Global Minimum Top-Up Tax (Pillar 2) provisions introduced by Law No. 7524 as Part V of the Corporate Income Tax Law, the Revenue Administration has published, a Draft Communiqué on the implementation of Pillar 2 rules and the template of the Global Minimum Top-Up Tax Information Return (“GIR”) on its official website.

Upcoming Turkish QDMTT return deadline – 31 December 2025 25.09.2025

25 Eylül 2025 (Yayın Dönemi "25.09.2025")

On 2 August 2024, 13 articles related to the Global Minimum Top-Up Corporate Tax (Pillar Two) was added to Turkish Corporate Income Tax Law. Accordingly, Turkey implemented the "Income Inclusion Rule" (“IRR”) in 2024 and "Undertaxed Payment Rule" (“UTPR”) in 2025, similar to many OECD member jurisdiction. The Law also included the "Domestic Minimum Top Up Tax" (“DMTT”) applicable for the fiscal years started on or after 1 January 2024, and general explanations regarding the taxation period, declaration, assessment and payment of the DMTT.

Türkiye announced not to apply Amount B 10.03.2025

10 Mart 2025 (Yayın Dönemi "10.03.2025")

Turkish Revenue Administration has announced that Türkiye will not adopt Amount B which is a part of Two-Pillar Approach developed by the Inclusive Framework within the scope of the OECD (Organization for Economic Co-operation and Development)/G20 BEPS (Inclusive Framework) Project.