Turkey: Guide on tax treatment of donations

For individual and corporate income tax and VAT purposes

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April 16, 2025

The Ministry of Treasury and Finance issued an updated guide on the tax treatment of donations under the individual income tax, corporate income tax, and value added tax (VAT) laws. The guide details eligible donations for deductions, tax exemptions, and documentation requirements.

Donations to public institutions, NGOs, and recognized charities are deductible up to 5% of taxable income, with a 10% limit for priority development regions. Certain donations, like those to disaster relief and specific charities, qualify for full deductibility. VAT exemptions apply to in-kind donations meeting statutory requirements.


For more information, contact a KPMG tax professional in Turkey:

Erdem Erdem | erdemerdem@kpmg.com

Beyza Özsoy | boszoy@kpmg.com

Celal Küpeli | ckupeli@kpmg.com

Yavuz Öner | yoner@kpmg.com

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