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Turkey: Guide on taxation of non-profit entities

Covering all aspects of taxation of non-profit entities such as associations and foundations

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january 6, 2026

The revenue administration issued a guide detailing the tax obligations and exemptions for non-profit entities such as associations and foundations under various tax laws.

The guide covers:

  • When these entities may be taxpayers, the taxation of their economic activities, and the withholding duties required
  • Exemptions for donations, value added tax (VAT), inheritance, transfer tax, stamp duty, and the process for obtaining tax-exempt status
  • Administrative, bookkeeping, and reporting requirements
     

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

Şaban Atuçuran | satucuran@kpmg.com

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