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Türkiye: Guidance on domestic minimum corporate tax, dividend distributions and exemptions for REITs, and fourth advance tax period

Corporate Tax General Communiqué Series No. 25

july 6, 2026

The Ministry of Treasury and Finance, Revenue Administration on May 24, 2026, issued Corporate Tax General Communiqué Series No. 25, amending Corporate Tax General Communiqué Series No. 1.

The communiqué clarifies the determination of investment contribution amounts deductible from domestic minimum corporate tax, dividend distribution conditions for Turkey-based funds and investment partnerships, including real estate investment partnerships, and profit and loss treatment for exemptions, and application of the fourth provisional tax period.
 

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

Beyza Özsoy | bozsoy@kpmg.com

Celal Küpeli | ckupeli@kpmg.com

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