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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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Author Ümit Kır, Category Taxation Law
By Presidential Decree No. 2025/9903, the period of employer's share of social security contribution support / social security contribution support for holders of investment incentive certificates benefiting from the Region 6 incentives under the scope of the period of Council of Ministers' Decree No. 2012/3305, whose implementation period had expired, was extended until December 31, 2028.
The procedures and principles regarding the implementation of the said Decree, which regulates the contribution support based on investment and employment, have been established by the Social Security Institution through Circular No. 2025/13 dated August 25, 2025.
Author Ümit Kır, Category Social Security Law and Legislation
Following the judgment of the 10th Chamber of the Council of State dated June 15, 2023 and numbered E:2019/11351, K:2023/3625, which was definitively upheld by the decision of the Plenary Session of the Administrative Law Chambers of the Council of State dated March 3, 2025 and numbered E:2024/83, K:2025/485, the Social Security Institution has introduced amendments to its secondary regulations concerning the matter. Within this scope, by the Circular of the Social Security Institution dated August 25, 2025 and numbered 2015/12, an amendment has been made to Article 1.2 titled "Procedures to be Carried Out Regarding Debt Subject to Statute of Limitations" of the Circular on Employer Transactions numbered 2020/20.
With the amendment made on July 20, 2025 to Law No. 5746 on the Support of Research, Development and Design Activities and Law No. 4691 on Technology Development Zones, the amounts to be deducted from wages within the scope of the income tax withholding incentive, as well as the stamp tax exemption amount, have been limited to "forty times the gross minimum wage."
You may access our publication on the subject here.