Türkiye: Introduction of tax debt deferral, income tax exemption, and reduced corporate tax rate measures
Introduction of tax measures
The tax administration on June 4, 2026, announced that Law No. 7582 amending certain tax and regulatory laws was published in the official gazette.
The law introduces extended tax debt deferral terms, income tax exemptions for certain foreign-source income, and a reduced corporate tax rate for manufacturing and agricultural production income.
Additionally, the tax administration issued Draft General Communiqué No. 26, which provides guidance on corporate tax changes introduced by Laws No. 7577 and 7582. The proposed guidance would cover rules for free zones, qualifying service centres, transit trade incentives, foundation university health institutions, and related corporate tax deductions.
For more information, contact a KPMG tax professional in Türkiye:
Şaban Atuçuran | satucuran@kpmg.com