Pursuant to duplicated Article 298 of Tax Procedure Law, the revaluation rate has been published in the Official Gazette numbered 33090 and dated November 27, 2025. Revaluation rate announced in the rate of 25.49% (twenty five comma forty nine) for 2026.

With the Tax Procedure Law (TPL) General Communiqué (Serial No: 585) published in the Official Gazette dated November 27, 2025 and numbered 33090, the revaluation rate to be applied for 2025 has been set at 25.49%.

With Presidential Decision No. 10602 ("Decision"), published in the Official Gazette dated November 21, 2025 and numbered 33084, the general health insurance premium rate has been redefined through an amendment to the relevant provisions of the Social Insurance and General Health Insurance Law No. 5510. The relevant decision is provided below.

The 2026 Presidential Annual Program, published in the Official Gazette no. 33062 (1st duplicate issue), dated October 30, 2025, was prepared by the Ministry of Treasury and Finance together with the Presidency of Strategy and Budget. The program outlines the macroeconomic, fiscal, and sectoral policy priorities for the year, the measures and performance indicators associated with these policies, and the framework for their implementation. Within this scope, the 2026 targets concerning the Automatic Enrollment System (OKS) and the Complementary Pension System (TES), both directly affecting employees and employers, have been determined.