{"id":32350,"date":"2026-09-07T12:20:00","date_gmt":"2026-09-07T09:20:00","guid":{"rendered":"https:\/\/denklemymm.com.tr\/?p=32350"},"modified":"2026-09-12T18:48:43","modified_gmt":"2026-09-12T15:48:43","slug":"2026-corporate-tax-measures-and-economic-outlook","status":"publish","type":"post","link":"https:\/\/denklemymm.com.tr\/en\/2026-corporate-tax-measures-and-economic-outlook\/","title":{"rendered":"2026 Corporate Tax Measures and Economic Outlook"},"content":{"rendered":"<h1 style=\"margin:0 0 18px;line-height:1.25\">2026 Corporate Tax Measures and Economic Outlook<\/h1>\n<p style=\"font-size:13px;line-height:1.6;color:#4a4a4a;border-left:3px solid #14CAF4;padding:10px 14px;background:#f6fbfd;margin:0 0 26px\"><strong>Information Note EN-2026\/15 \u2014 published 7 September 2026.<\/strong> This note reflects the legislation in force on the date of publication. Thresholds, rates and deadlines change over time. It is general information and does not constitute professional advice; please contact us regarding your specific circumstances.<\/p>\n<p>Set out below are the principal points of our briefing on the corporate income tax measures that took effect during 2026, together with the current economic outlook.<\/p>\n<div style=\"border:1px solid #d8e6ee;border-radius:6px;padding:18px 20px;margin:26px 0;background:#fbfdfe\">\n<div style=\"font-weight:600;margin-bottom:4px\">Full deck \u2014 Turkey: Tax Reform &amp; Economic Outlook<\/div>\n<div style=\"font-size:13px;color:#666;margin-bottom:14px\">25 slides \u00b7 PDF \u00b7 636 KB \u00b7 September 2026. All legal references in the deck were verified against the statutory text on 6 September 2026.<\/div>\n<p><a href=\"https:\/\/denklemymm.com.tr\/wp-content\/uploads\/2026\/09\/Turkey_Tax_Update_2026_Client_Briefing_v2.pdf\" target=\"_blank\" rel=\"noopener\" style=\"display:inline-block;background:#045BA8;color:#fff;text-decoration:none;padding:10px 20px;border-radius:4px;font-size:14px\">Download the briefing (PDF)<\/a><\/div>\n<ul>\n<li>The deduction for services rendered to non-residents was raised from 80% to 100% (CITL Art. 10\/1-\u011f; Presidential Decision no. 11257).<\/li>\n<li>A qualified service centre regime was introduced \u2014 95% of income earned from abroad, for twenty accounting periods (CITL Art. 10\/1-j; Law no. 4875, Additional Art. 1).<\/li>\n<li>The transit trade deduction was rewritten at 95% and is no longer confined to Istanbul Finance Centre participants (CITL Art. 10\/1-i).<\/li>\n<li>The rate on production earnings was set at 12.5% (CITL Art. 32\/8).<\/li>\n<\/ul>\n<p><strong>Please note:<\/strong> the 12.5% production rate does not apply in 2026. It applies to earnings of the 2027 tax period and subsequent periods. For the 2026 advance and annual returns, production earnings continue to be taxed at 24% under the one-percentage-point reduction.<\/p>\n<p>The domestic minimum corporate tax (CITL Art. 32\/C) reduces the base for some of these deductions but not for others. Companies belonging to an international group should also consider the global minimum top-up tax (CITL Additional Arts. 1 and 6).<\/p>\n<p>Our team is at your disposal to assess the implications specific to your company.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Corporate income tax measures that took effect during 2026, with the current economic outlook.<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[136],"tags":[],"class_list":["post-32350","post","type-post","status-publish","format-standard","hentry","category-information-notes"],"_links":{"self":[{"href":"https:\/\/denklemymm.com.tr\/en\/wp-json\/wp\/v2\/posts\/32350","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/denklemymm.com.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/denklemymm.com.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/denklemymm.com.tr\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/denklemymm.com.tr\/en\/wp-json\/wp\/v2\/comments?post=32350"}],"version-history":[{"count":3,"href":"https:\/\/denklemymm.com.tr\/en\/wp-json\/wp\/v2\/posts\/32350\/revisions"}],"predecessor-version":[{"id":32362,"href":"https:\/\/denklemymm.com.tr\/en\/wp-json\/wp\/v2\/posts\/32350\/revisions\/32362"}],"wp:attachment":[{"href":"https:\/\/denklemymm.com.tr\/en\/wp-json\/wp\/v2\/media?parent=32350"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/denklemymm.com.tr\/en\/wp-json\/wp\/v2\/categories?post=32350"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/denklemymm.com.tr\/en\/wp-json\/wp\/v2\/tags?post=32350"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}