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Turkey: Limited scope of simple method under individual income tax

Presidential Decision No. 10380

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december 16, 2025

Presidential Decision No. 10380 limits the scope of the simple method (basit usül) under individual income tax, requiring specific business activities in metropolitan provinces to adopt the real method. Excluded groups include manufacturers, traders (except itinerant sellers), construction firms, vehicle service providers, restaurants, entertainment venues, and urban transport operators.


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

Erdem Erdem | erdemerdem@kpmg.com

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