DENGE kurumsal yapısını oluşturan zinde ve iyi yetişmiş çalışanlarıyla, hızla akan bilgi deryasından sizler için özümsediği fonksiyonel bilgileri engin deneyimiyle yoğurarak hizmetinize sunmaktadır.

Galeri

İletişim

0232 421 26 00

1456 Sok. No:10/1 K:13 Punta İş Merkezi Alsancak / İZMİR

Tax Legislation

Practical Information

Period of Implementation

Monthly Rate

As of 14.11.2023

3,5%

21.07.2022 — 13.11.2023

2,5%

30.12.2019 — 20.07.2022

1,6%

02.10.2019 — 29.12.2019

2%

01.07.2019 — 01.10.2019

2,5%

05.09.2018 — 30.06.2019

2%

Years

Total Assets

Total Net Sales

2023

133,179,000 TL

295,963,000 TL

2022

84,051,300 TL

186,779,000 TL

2021

37,703,000 TL

83,783,700 TL

2020

27,682,100 TL

61,515,200 TL

2019

25,370,800 TL

56,379,100 TL

Years

Amount of Annual Purchases (TL)

Amount of Annual Sales (TL)

Gross Business Revenue (TL)

Sum of Five Times the Business Revenue and the Annual Sales Revenue (TL)

2024

1.400.000

2.000.000

690.000

1.400.000

2023

890.000

1.270.000

440.000

890.000

2022

400.000

570.000

200.000

400.000

2021

300.000

420.000

150.000

300.000

2020

280.000

390.000

140.000

280.000

Obligation to Sign a Declaration

Total Assets in 2023

63,786,000 TL

Total Net Sales

127,540,000 TL

Years

Amount

2024

6,900.00 TL

2023

4,400.00 TL

2022

2,000.00 TL

2021

1,500.00 TL

Years

Amount

20246.900,000 TL

2023

4.400,00 TL

2022

2.000,00 TL

2021

1.500,00 TL

Taxpayer Groups

First Degree Irregularities (TL)

Second Degree Irregularities (TL)

Capital Companies

1.100

580

First Class Merchant and Self-Employed

660

330

Second-Class Traders

330

150

Those Other Than The Above And Subject To Income Tax With Declaration

150

87

Those whose earnings are determined in a simple procedure

87

40

Income Tax Exempt Tradesmen

40

23

Special Acts of Irregularities

Applicable Rate (%)-Amount (TL)

Failure to give or receive invoices, expense slips, producer receipts, self-employment receipts, including those that need to be issued as electronic documents (for each type of document) Not less than 2.200.-TL and not more than 1.100.000.-TL in total in a calendar year, the amount that must be written on these documents.

10%

In the event that the Retail Sales Receipt, Payment Recording Receipt, Entry and Passenger Transport Ticket, Shipment Note, Transport Waybill, Passenger List, Daily Customer List and documents that are required to be issued by the Ministry of Treasury and Finance, including those that need to be issued as electronic documents, are not issued, used, kept in different amounts in the original and in the original, or if these documents do not reflect the truth; for each document(The amount of the penalty is 170,000 TL for each document and 1,700,000 TL during the year)

3.400

Those Who Do Not Keep the Self-Employment Earnings Book, Do Not Record on a Day-to-Day Basis and Do Not Submit to the Authorities

1.700

Those who do not have and do not hang the Tax Plate

1.700

Those who do not comply with the procedures and principles regarding the Uniform Chart of Accounts and Financial Statements

40.000

Those Who Make Transactions Without Using the Tax Number in Transactions That Are Required to Be Used (For Each Transaction)

2.000

Printing house operators who do not fully or partially fulfill the notification duty regarding the printing of documents (The amount of the penalty cannot exceed 1,300,000 TL in a calendar year.)

6.600

Pursuant to Law No. 4358, businesses are obliged to have a Tax Identification Number from institutions and organizations that do not fulfill the notifications regarding their transactions

8.700

Pursuant to Article 127/d of the VUK, on behalf of the owner of the vehicle who does not stop despite the warning of the specially marked officer of the Ministry of Finance

6.600

In Stamp Duty, the special irregularity penalty to be levied for each paper is at least

(50% for fixed taxes, 10% for relative taxes)

14,00

Punishment for those who refrain from providing information and those who do not comply with the provisions of Articles 256, 257 and 257

 

  1. About first-class traders and the self-employed

11.800

  1. About second-class merchants, book-keeping farmers, and those whose earnings are determined by a simple procedure

5.800

  1. About those other than those written in the above paragraphs

3.000

The total special irregularity penalty to be levied within a calendar year cannot exceed 5,500,000 TL for those who do not comply with the obligation to prove their collections and payments with documents issued by banks, similar financial institutions or postal administrations.

 

Years

Amount

202433.000,00 TL

2023

21.000,00 TL

2022

9.500,00 TL

2021

7.000,00 TL

Years

Excludes VAT

2024170,00 TL

2023

110,00 TL

2022

51,00 TL

2021

25,00 TL

I. Domestic Allowances (01.01.2024-30.06.2024)

Daily Amount (TL)

480,00

Countries

Per day for the first 10 days of travel (50% increase)

Per day for the 11th and subsequent days of travel

U.S.A. (USD)

273,00

182,00

Germany (Euro)

246,00

164,00

Australia (AustraliaDol.)

424,50

283,00

Austria (Euro)

249,00

166,00

Belgium (Euro)

241,50

161,00

Denmark(Dan. Krone)

1.857,00

1.238,00

Finland (Euro)

222,00

148,00

France (Euro)

240,00

160,00

Netherlands (Euro)

234,00

156,00

  1. (Pound Sterling)

172,50

115,00

Ireland (Euro)

232,50

155,00

Spain(Euro)

237,00

158,00

Sweden (Swedish Krona)

2.038,50

1.359,00

Switzerland (Swiss Franc)

424,50

283,00

Italy (Euro)

228,00

152,00

Japan (Yen)

47.107,50

31.405,00

Canada (Canadian Dollar)

366,00

244,00

Kuwait (Kuwaiti Dinar)

75,00

50,00

Kosovo (Euro)

184,50

123,00

Luxembourg (Euro)

241,50

161,00

Norway (Norwegian Krone)

1.789,50

1.193,00

Portugal (Euro)

232,50

155,00

Saudi Arabia (S.A.Riyal)

925,50

617,00

Greece (Euro)

237,00

158,00

Other EU Countries (Euro)

190,50

127,00

Other Countries (USD)

235,50

157,00

In terms of rental income-in metropolitan cities

Amount

2024

55.000,00 TL

2023

35.000,00 TL

2022

16,000.00 TL

2021

12.000,00 TL

2020

11,000.00 TL

2019

9.000,00 TL

 

In terms of rental income-in other regions

Amount

2024

34,000.00 TL

2023

22.000,00 TL

2022

10.000,00 TL

2021

7,600.00 TL

2020

7.000,00 TL

2019

6.000,00 TL

 

Years

Exception Amounts

202487.000 TL

2023

55.000 TL

2022

25.000 TL

2021

19.000 TL

2020

18.000 TL

2019

14.800 TL

Years

Exception Amounts

2024200.000 TL

2023

129.000 TL

2022

58.000 TL

2021

43.000 TL

2020

40.000 TL

2019

33.000 TL

Years

Exception Amounts

2024230.000 TL

2023

150.000 TL

2022

70.000 TL

2021

53.000 TL

2020

49.000 TL

2019

40.000 TL

Exception Type

Year 2021

Year 2022

Year 2023

Year 2024

Deliveries within the Scope of Export Exception, Export Registered Delivery and Other Full Exception (11/1-a, 11/1-c, 13/a, 13/d, 14, 15/b, 9)

930.000

1.266.000

1.300.000

1.300.000

Discounted Rate (29/2)

1.860.000

2.533.000

2.600.000

2.600.000

11/1-b (Regardless of Whether or Not There is a Full Attestation Agreement)

244.000

332.000

350.000

350.000

Years

Exception Amounts

202413.000,00 TL

2023

8.400,00 TL

2022

3.800,00 TL

2021

2.800,00 TL

2020

2.600,00 TL

2019

2.200,00 TL

Type of Payment

Ratio

Royalty Payments (for Article 18 of the GDPR) (94/2-a)

17%

Other (Self-Employment Payments) (94/2-b)

20%

Rent Payments (including Foundations and Cooperatives) (94/5-b,c)

20%

From the interest on Government bonds and Treasury bills issued before 1.01.2006 and the income from the securities issued by TOKI, KOD, ÖI

0%

TL Deposit Interest (according to Late.67/4);

 

a) Current and notice accounts and accounts with a maturity of up to 6 months (including 6 months)

5%

b) In accounts with a maturity of up to 1 year (including 1 year)

3%

c) For accounts with a maturity of more than 1 year

0%

d) In accounts with a maturity of more than 1 year, where an interest rate varying depending on the inflation rate is applied,

0%

e) Deposit accounts converted from currency-protected time deposit accounts and foreign currency deposit accounts into Turkish lira at the conversion rate

0%

f) Deposit accounts converted from gold-denominated deposit accounts to Turkish lira at the conversion price

0%

From the dividends paid by participation banks in return for the participation account

 

Current accounts, notice and special current accounts and accounts with a maturity of up to 6 months (including 6 months)

5%

On accounts with a maturity of up to 1 year (including 1 year)

3%

For accounts with a maturity of more than 1 year

0%

In participation accounts that are converted into Turkish lira at the conversion rate from exchange rate-protected time participation accounts and participation fund accounts in foreign currency

0%

In participation accounts converted from gold-denominated participation fund accounts to Turkish lira at the conversion price

0%

Repo Earnings (according to Late.67/4)

15%

Procurement of Agricultural Crops and Services (Art.94/11)

 

a) Animals and Crops, (Registered on the Stock Exchange)

1%

b) For Outsiders

2%

In Other Agricultural Crop Purchases

 

a) For Those Registered on the Stock Exchange

2%

b) For Outsiders

4%

From the Services Performed within the Scope of Agricultural Activity

 

a) Forest Afforestation, Maintenance, Collection, Transportation of Products and similar Service Payments made to the Forest Administration or Institutions Committed to the Forest Administration

2%

b) In others

4%

 

Income Brackets

Tax Rate

Up to 110,000 TL

15%

16,500 TL for 110,000 TL of 230,000 TL, more

20%

40,500 TL for 230,000 TL of 8700,000 TL, more

27%

213,300 TL for 870,000 TL of 3,000,000 TL, more

35%

958,800 TL for 3,000,000 TL of more than 3,000,000 TL, more

40%

Income Brackets

Tax Rate

Up to 110,000 TL

15%

16,500 TL for 110,000 TL of 230,000 TL, more

20%

40,500 TL for 230,000 TL of 580,000 TL, more

27%

135,000 TL for 580,000 TL of 3,000,000 TL, more

35%

982,000 TL for 3,000,000 TL of more than 3,000,000 TL, more

40%

 

Year

Corporate Taxpayers

Income Taxpayers

2024

%20

%15

 

Years

Ratio

2024% 58,46

2023

% 122,93

2022

%36,20

2021

%9,11

2020

% 22,58

Articles 15 and Temporary 1/4 of the Corporate Tax Law No. 5520 and Temporary Article 67 of the GVK and 2009/14594 S.BKK. Applicable Deduction Rates for Payments to Fully Taxed Institutions

 

Related Article

Explanation

Ratio

 

KVK 15/1-a

According to the principles specified in the Income Tax Law, the progress payment made to the institutions engaged in construction and repair works spread over more than one calendar year in relation to these works; Payments

5%

 

KVK15/l-b KVK -Pass.1/4

Rental payments made to cooperatives in return for leasing immovable properties

20%

 

GVK Late. 67/1

Interest on all kinds of bonds and Treasury bills issued after 1.1.2006 and income from securities issued by the Housing Development Administration and Privatization Administration (except for Eurobonds)

0%

 

GVK Late. 67/4

Interest on deposits – from interest on foreign currency deposit accounts (according to their maturity)

18%, 20%

 

Interest on deposits – From interest carried out on deposit accounts (according to their maturity)

0%,

3%,

5%

 

 

For accounts with a maturity of more than 1 year, where an interest rate that varies depending on the inflation rate is applied

%0

 

 

Currency protected time deposit accounts and deposit accounts converted from foreign currency deposit accounts to Turkish lira at the conversion rate

%0

 

 

In deposit accounts converted from gold-denominated deposit accounts to Turkish lira at the conversion price

%0

 

GVK Late. 67/4

Dividends paid by participation banks against participation accounts – Dividends paid by participation banks to foreign exchange participation accounts (according to their maturity)

18%

20%

 

Dividends paid by participation banks against participation accounts – Dividends paid by participation banks against participation accounts (according to their maturity)

0%,

3%,

5%

 

GVK Late. 67/4

Dividends paid against profit and loss partnership certificate

15%

 

GVK Late. 67/4

Benefits (Repo Income) provided in return for the acquisition or disposal of securities through a reverse repo or sale (repo) commitment (excluding those obtained by securities, investment funds and partnerships)

15%

 

GVK Late.67/8

Portfolio management earnings of securities investment funds (including exchange-traded funds, housing finance funds and asset finance funds) and securities investment trusts established in accordance with the Capital Markets Law

0%

 

KVK 15/2

On the dividends in subparagraphs (1), (2) and (3) of the second paragraph of Article 75 of the Income Tax Law, which are distributed to tax-exempt institutions (the addition of profit to the capital is not considered as a profit distribution),

10%

 

 

GVKGew.61 and Late. 69

The portion entitled to the investment allowance (deducted on the KV declaration) due to the expenditures made within the scope of the investment incentive certificates obtained on the basis of applications before 24.04.2003

19,80%

 

GVK Late. 67/1

Earnings from the disposal of shares of publicly traded companies acquired after 1.1.2006 and held for less than 1 year through banks or intermediary institutions operating in Turkey (including the sale of shares of real estate and securities investment trusts)

0%

 

GVK Late. 67/1

Dividends of securities investment fund participation certificates (i.e. income from their return to the relevant fund)

10%

 

GVK Late. 67/1

Earnings from the disposal of all types of bonds and Treasury bills (except eurobonds) issued after 1.1.2006 through banks or intermediary institutions operating in Turkey

0%

 

GVT Late.67/1

Income from futures and options contracts – From Trades Based on Stocks or Stock Indices

0%

 

Income from futures and options contracts – From others

10%

 

GVK Late 67 1,2,3,4

On the revenues of securities investment funds and securities investment trusts established in accordance with the Capital Markets Law as specified in paragraphs 1, 2, 3 and 4 of the Provisional Article 67 of the GVK,

 

 

 

Articles 30 and Temporary 1/4 of the Corporate Tax Law No. 5520 and Temporary 67 of the GVK and 2009/14593 p.BKK. Applicable Deduction Rates for Payments to Taxpayer Institutions

Related Article

Explanation

Ratio

KVK 30/1-a

According to the principles specified in the Income Tax Law, progress payments made to institutions engaged in construction and repair works spread over more than one calendar year in relation to these works

5%

KVK 30/1-b

Self-employment earnings payments for oil exploration activities

5%

KVK 30/1-b

Other self-employment earnings payments

20%

(Fee payments included)

KVK 30/1-c

Financial lease payments

1%

KVK 30/1-c

Other real estate capital income

20%

GVK Late. 67/1,2

Any type of property issued after 1.1.2006

0%

Aggregate with interest on bonds and Treasury bills

Income from securities issued by the Housing Administration and the Privatization Administration

GVK Late. 67/4

Interest on deposits – from interest on foreign currency deposit accounts (according to their maturity)

18%, 20%

Interest on deposits – From interest carried out on deposit accounts (according to their maturity)

5%

3%

0%

 

For accounts with a maturity of more than 1 year, where an interest rate that varies depending on the inflation rate is applied

0%

Late. 67/4

Dividends paid against profit and loss partnership certificate

15%

KVK 30/1-ç

Interest on all kinds of receivables;

 

Interest Payable on All Kinds of Loans Obtained from Foreign States, International Institutions or Foreign Banks and Institutions

0%

From the interest payable on the secondary subordinated loans of banks approved pursuant to the Banking Law No. 5411 and on the loans obtained by banks and other institutions abroad through securitization based on a current or asset portfolio

1%

Excluding the dividends paid by participation banks, over the maturity differences arising from the supply of goods

5%

KVK 30/1-ç

Securities written in Article 75/10 of the GDPR

10%

capital revenues (discount fees received for discounting all kinds of bills-interest paid to factoring institutions abroad)

KVK 30/2

On the amounts paid or accrued in cash or on account in return for the sale, transfer and assignment of copyrights, privileges, liens, businesses, trade names, trademarks and similar intangible rights, regardless of whether they are included in commercial or agricultural gain

20%

KVK 30/3

Dividends distributed by fully taxed institutions to narrow taxpayer institutions or to narrow taxpayers who are exempt from corporate tax, except for those who receive dividends through a workplace or permanent representative in Turkey (adding the profit to the capital is not considered as a profit distribution) and listed in subparagraphs (1), (2) and (3) of the second paragraph of Article 75 of the Income Tax Law

15%

KVK 30/5

On the earnings of taxpayers who do not have a workplace and permanent representative in Turkey, from their commercial activities in exhibitions and fairs opened with the permission of the competent authorities

0%

KVK 30/6

On the amount transferred to the head office by the small taxpayer institutions that file annual or special returns, from the corporate income before deducting the deductions and exemptions, from the remaining part after deducting the calculated corporate tax

10%

GVK Late. 67/1

Earnings from the disposal of shares of publicly traded companies acquired after 1.1.2006 and held for less than 1 year through banks or intermediary institutions operating in Turkey (including the sale of shares of real estate and securities investment trusts)

0%

GVK Late. 67/1

Dividends of securities investment fund participation certificates (i.e. income from their return to the relevant fund)

0%

GVK Late. 67/1

Earnings from the disposal of all types of bonds (State-private sector) and Treasury bills issued after 1.1.2006 through banks or intermediary institutions operating in Turkey

0%

GVK Late. 67/1

Income from futures and options contracts – From Trades Based on Stocks or Stock Indices

0%

Income from futures and options contracts – From others

10%

KVK 30/7

Taking into account the issue of whether the tax system of the country where the income is obtained provides the same level of taxation opportunity as the taxation capacity created by the Turkish tax system, the Council of Ministers shall make any payments made or accrued in cash or on account to institutions residing or operating in the countries mentioned by the Council of Ministers (including the workplaces of fully taxed institutions located in such countries),  regardless of whether these payments fall within the subject of the tax or whether the institution to which the payment is made is a taxpayer

 

 

Contents

Rate / Amount

On fees

(7.59 per thousand)

In Lease Agreements

(1.89 per thousand)

Contracts, undertakings and assignments

(9.48 per thousand)

Annual Income Tax Return

467,20

Corporate Tax Return

624,10

Withholding and VAT Declarations

308,30

Other Declarations (except Stamp Duty Declaration)

308,30

Income statements

171,90

Business Account Summary(s)

171,90

Balance sheets

360,10

Insurance Premium Declarations Given to SSI

228,80

Declarations Created by Combining Monthly Premium and Service Certificate and Concise Declarations

365,50

Declarations Submitted to Customs Administrations

624,10

 

Base

Tax Rate on Inheritance (%)

Tax Rate on Non-Voluntary Transfers (%)

For the first 1,700,000 TL

1

10

For the next 4,000,000 TL

3

15

For the next 8,700,000 TL

5

20

For the next 17,000,000 TL

7

25

For the part of the base exceeding 31,400,000 TL

10

30

 

Inheritance and Gift Tax Exemption Amounts (V.I.V.K. Art: 4-b, d, e)

In the inheritance shares that hit each of the spouses, including adoptions,

1,609,552 TL

In the absence of a furug, in the share of inheritance that hits the spouse

3,221,082 TL

In transfers that occur involuntarily

37,059 TL

In the jackpots won in competitions and sweepstakes organized on money and goods

37,059 TL

(*) In the case of non-voluntary transfer of property to a person from his parents, spouse and children (except for non-voluntary transfers from adoption to adopters), the tax is calculated by applying half of the rates in the tariff for non-voluntary transfers.

 

 

Dwelling

Office

Plot

Terrain

Normal Regions

1 in a thousand

2 per thousand

3 per thousand

1 in a thousand

Within the Metropolitan Boundaries and Protected Areas

2 per thousand

4 per thousand

6 per thousand

2 per thousand