Hukuki Makaleler ve Blog

Non-resident property owners face annual property tax, CGT on sale and inheritance tax. Annual Property Tax 0.1-0.6% based on type…

Turkish Free Zones offer VAT-customs exemption and partial income tax exemption for export-oriented operations. Benefits VAT/customs exemption, partial income tax.

Turkish customs follows EU CN nomenclature; classification disputes resolved via Binding Tariff Information. Classification HS-CN nomenclature. BTI Pre-clearance binding ruling.

Turkish ÖTV is the largest indirect tax after VAT; rates vary by category. Categories Vehicles, fuel, alcohol, tobacco. EV Exemption

Turkish stamp duty applies to contracts at varying rates; foreign-executed contracts exempt unless registered. Rate 0.948% on contract value (capped).

Turkey has 90+ DTAA agreements; principal purpose tests now apply post-MLI. Coverage Most major economies covered. MLI Impact Principal Purpose

PE triggers in Turkey arise from physical presence, dependent agents and digital nexus per recent expansion. Physical PE Office, branch,

Turkish corporate tax rate for 2026 is 25%; banking and finance 30%; sectoral incentives apply. Standard Rate 25% general; 30%

Turkey periodically enacts tax amnesty laws allowing restructuring of overdue taxes with reduced penalties. Typical Provisions Reduced penalties, installment payment.

Foreign investors access Turkish YTB benefits including customs/VAT exemption, corporate tax discount. Categories General, regional, large-scale, strategic. Benefits Customs duty