Türkiye: Expansion of electronic tax notification system and extension of temporary earthquake zone VAT relief; updated guidance on accommodation tax implementation
Law No. 7587 enacted on June 24, 2026
The Grand National Assembly on June 24, 2026, enacted Law No. 7587, which includes the following tax measures:
- Expansion of electronic tax notification system
- Introduction of turnover-based tax option for certain taxi operators
- Income tax exemption for gains from transfers of certain commercial transport plates
- Extension of temporary earthquake zone VAT relief until December 31, 2028
- Amendments to rules on municipal property sales, petroleum licensing, police education, and Central Bank personnel discipline
In addition, the Turkish Revenue Administration in June 2026 published the Accommodation Tax Guide, setting out implementation rules on the scope, taxable event, exemptions, tax base, invoicing, filing, and payment of accommodation tax.
The guide also reflects the temporary reduction of the accommodation tax rate from 2% to 1% for services provided from May 1, 2026, to December 31, 2026, under Presidential Decision No. 11263.
For more information, contact a KPMG tax professional in Türkiye:
Şaban Atuçuran | satucuran@kpmg.com