With the Communiqué on the Amendment of the General VAT Implementation Communiqué (Serial No. 57) published by the Ministry of Treasury and Finance, various regulations and amendments have been introduced to the General VAT Implementation Communiqué. The said Communiqué entered into force upon its publication in the Official Gazette.

With regard to the financial and social rights to be applied in the first half of 2026, the Circular dated January 6, 2026 and numbered 27998389-010.06.02-4481518, issued by the General Directorate of Public Financial Management and Transformation of the Ministry of Treasury and Finance, has been published.

Within the framework of Decision No. 10928, titled ‘Decision on Per Diem Allowances for Travel to the Turkish Republic of Northern Cyprus and on Overseas Per Diem Allowances’, published in the Official Gazette dated January 31, 2026 and numbered 33154, the overseas per diem rates applicable as of January 1, 2026 have been determined.

Pursuant to the authority granted under Repeated Article 28 of the Tax Procedure Law No. 213, a circular dated January 13, 2026 and numbered VUK-195/2026-1 has been published regarding the extension of the filing deadlines for the Local Minimum Top-Up Corporate Tax Returns relating to the 2024 accounting period, which were required to be submitted by the end of January 15, 2026, as well as the payment deadlines for the taxes assessed based on these returns.

• Income Tax-Exempt Meal Allowance
• Income Tax-Exempt Transportation Allowance
• Disability Tax Allowance
• 2026 Income Tax Rates

Income Tax-Exempt Meal Allowance

The income tax-exempt meal allowance amount applicable as of 1 January 2026 was announced in Income Tax General Communiqué No. 332, published in the Official Gazette dated 31 December 2025 (No. 33124, 5th Supplement). According to this Communiqué, the income tax exemption amount for meal benefits provided by employers outside the workplace and its annexes, as defined under subparagraph (8) of Article 23 of the Income Tax Law, has been set at TRY 300.00 for application in the 2026 calendar year.