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Turkey: Extended application period for VAT exemption for construction work under investment incentive certificates

Extension from December 31, 2025, to December 31, 2028

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May 7, 2025

Presidential Decision No. 9770 extended the application period for the value added tax (VAT) exemption for construction work related to investments made within the scope of an investment incentive certificate for the manufacturing industry and tourism sector from December 31, 2025, to December 31, 2028.


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

Vasif Ulusoy | vulusoy@kpmg.com

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