This publication “Investment in Turkey - 2017”, compiled by KPMG Turkey’s Tax Practice, aims to provide general outline of the Turkish tax environment in which foreign investors consider investing and doing business in Turkey.

The set of information contained in this publication is an introduction for the foreign investors that plan to take a look into tax and business environment in Turkey. It reflects developments to March 2017 and the information herein is not exhaustive and should be read as a frame. Therefore, the information should not be perceived as the sole basis for investment decisions in Turkey. Detailed advice in tax, accounting, legal and other matters should be sought from professional advisers.