Pursuant to Additional Article 3 of Law No. 4691 on Technology Development Zones and Article 3/14 of Law No. 5746 on Supporting Research, Development and Design Activities, taxpayers benefiting from Technopark income exemptions or R&D/Design deductions above certain thresholds are required to make venture capital investments.

Under Presidential Decree No. 10803, published in the Official Gazette dated December 31, 2025 and numbered 33124 (5th Repeated Issue), the minimum threshold triggering this obligation was increased from TRY 2,000,000 to TRY 5,000,000, effective as of January 1, 2026. The 3% allocation rate and the annual cap of TRY 100,000,000 remain unchanged.

In the general letter published by the Social Security Institution, explanations are provided regarding the implementation principles for the assessment of insured employee notifications relating to periods after the completion date of work in temporary workplace files within the scope of fictitious insurance, as well as ensuring consistency in practice.

Pursuant to the first paragraph of Article 112 of the Regulation on Social Insurance Procedures, it is stipulated that, for contracted works, the amount of labour notified to the Institution up to the date on which the final acceptance or provisional acceptance is completed without deficiencies, and for private construction workplaces, up to the date on which the construction is completed, shall be taken into consideration.

On October 1, 2026, the Personal Data Protection Authority ("Authority") published the "Public Announcement on the Notification Procedure for Responses to Be Given to Data Subject Requests." The announcement addresses an issue frequently encountered in practice and clarifies the procedure by which the response given to a data subject request must be notified.

The starting point of the announcement is the finding, established in the examinations conducted within the scope of the complaints submitted to the Authority, that certain data controllers respond to requests solely by oral methods. The Authority has clearly stated that such a practice is not accepted as a response complying with the legislation.

Law No. 7582, published in the Official Gazette dated June 4, 2026 and numbered 33270, introduced a significant amendment to Article 32 of Corporate Income Tax Law No. 5520.

Pursuant to this amendment, for the 2027 fiscal year and subsequent taxation periods, a 12.5% corporate income tax rate will apply to income derived exclusively from manufacturing activities by companies that hold an Industrial Registry Certificate and are actively engaged in manufacturing activities.