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.

With the Presidential Decree No. 9284, the Withholding Tax Rate to be applied in Electronic Commerce was set as 1% 27.12.2024

27 Aralık 2024 (Yayın Dönemi "27.12.2024")

As you remember, with the amendment made to Article 94 of the Income Tax Law and Articles 15 and 30 of the Corporate Tax Law by Law No. 7524, the payments made by intermediary service providers and electronic commerce intermediary service providers to service providers and electronic commerce service providers due to their activities within the scope of the Law were included within the scope of income/corporate tax withholding in accordance with the provisions of the Law No. 6563 on the Regulation of Electronic Commerce.

With the Presidential Decree No. 9286, Dividend Withholding Tax Rate Increased to 15% 27.12.2024

27 Aralık 2024 (Yayın Dönemi "27.12.2024")

With the changes made with the Decree Annexed to the Presidential Decree No. 9286 published in the Official Gazette dated 22/12/2024 and numbered 32760;