The "Draft Law on Amendments to the Tax Laws, Certain Other Laws, and Decree Law No. 631" was submitted to the Turkish Grand National Assembly on October 17, 2025.

Commonly referred to by the public as the "Draft Omnibus Bill," the proposal includes several significant amendments to social security legislation that directly affect both employees and employers.

The main changes proposed in the field of social security and their effective dates are detailed below:

The 2026–2028 Medium-Term Program (MTP), published in the 1st Duplicate Official Gazette dated September 7, 2025 and numbered 33010, is the main strategic document that outlines Türkiye's macroeconomic policy framework for the next three years. The program sets out in detail the macroeconomic targets for the 2026–2028 period as well as the policies to be pursued in economic and social fields.

This study explains the objectives and planned regulations in the MTP regarding labor relations, employment, and industrial relations.

With Presidential Decree No. 10364 published in the Official Gazette dated September 6, 2025, stamp taxes on tax returns have been increased.

This amendment will enter into force as of October 1, 2025. The increased fixed stamp tax amounts are listed below:

On July 20, 2025, with the amendment made to Law No. 5746 on Supporting Research, Development and Design Activities and Law No. 4691 on Technology Development Zones, the amounts to be cancelled (through offset) from wages under the income tax withholding incentive, as well as the stamp tax exemption amount, have been limited to "forty times the gross minimum wage.".

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