With the Draft Law submitted to the Grand National Assembly of Türkiye, an important amendment is envisaged regarding meal allowances exempt from premium-based earnings under Article 80 of Law No. 5510 on Social Insurance and General Health Insurance.

According to the Draft Law, publicly referred to as the “Omnibus Law” and submitted to the Grand National Assembly of Türkiye on March 2, 2026:

If meals are not provided by the employer at the workplace or its annexes, the portion of the daily meal allowance corresponding to the days worked up to TRY 300 will not be subject to premium-based earnings.

Pursuant to Article 5 of the Industrial Registry Law No. 6948, industrial registry–registered enterprises are required to submit the "Annual Operating Statement", which contains information on their activities in the preceding year, within the first four months of each year.

Accordingly, enterprises holding an Industrial Registry Certificate must submit the Annual Operating Statement for the year 2025 electronically via the Industrial Registry Information System between January 1 and April 30, 2026, and no later than April 30, 2026.

Each year, the rental income earned by real persons are declared to the respective tax office with the Annual Income Declaration until the end of March. For 2025 income, the relevant declarations must be submitted unti March 31, 2026. The types of income that are within the scope of immoveable assets except the rental income, are stated in the Income Tax Law Number 70.

In order to declare the rent income, the lump sum expense method and actual expense method are implemented Taxpayers who choose the lump-sum expense method can deduct the lump-sum expense of 15% of the amount remaining after deducting the exemption amount from the rental income in return for actual expenses. Those who lease the rights cannot apply the lump sum expense method. In the below table, the related details are provided for rental income from residential and commercial properties. For further detailed information, please contact your customer representative or an expert.

To ensure production continuity in the manufacturing industry, facilitate access to financing for businesses, and contribute to the preservation of existing employment, the Credit Financing and Employment Protection Program for the Manufacturing Industry will be implemented.

The program will be implemented in collaboration with the Ministry of Industry and Technology, the Ministry of Labor and Social Security, KOSGEB, and the Turkish Employment Agency, and SMEs and large-scale businesses operating in the manufacturing sector will be eligible to benefit from the program.