The Law Amending Certain Laws No. 7582 (the “Law”), which includes significant tax incentives for earnings derived from international trade activities, was published in the Official Gazette dated June 4, 2026, and numbered 33270, and has entered into force. Within the scope of the amendments made to the Corporate Income Tax Law by the Law, new corporate income tax reductions have been envisaged for earnings derived from transit trade activities and from intermediating the purchase and sale of goods conducted abroad.
With the Law, a significant corporate income tax advantage has been introduced for earnings derived from the sale of goods purchased from abroad in other countries without being brought into Türkiye (transit trade) or from intermediating the purchase and sale of goods conducted abroad..
Düzenleme kapsamında, söz konusu faaliyetlerden elde edilen kazançların %95’i kurumlar vergisi matrahından indirilebilecektir. Böylece ilgili kazançların yalnızca %5’lik kısmı kurumlar vergisine tabi olacaktır. Yabancı yatırım yoğunluğu dikkate alınarak Cumhurbaşkanınca uygun bulunan endüstri bölgelerinde faaliyet gösteren kurumlar ile İstanbul Finans Merkezi’nde faaliyet gösteren kurumlar bakımından ise indirim oranı %100 olarak uygulanabilecek ve bu faaliyetlerden elde edilen kazançların tamamı kurumlar vergisinden istisna hale gelebilecektir.
To benefit from the aforementioned deduction;
- With respect to earnings derived from intermediary activities, it is required that both the seller and the buyer of the goods subject to the transaction are located outside of Türkiye.
- Aracılık faaliyetlerinden elde edilen kazançlar bakımından, işleme konu malların hem satıcısının hem de alıcısının Türkiye dışında bulunması şartı aranmaktadır.
The regulation provides a significant tax advantage, particularly for companies engaged in international trade, operating in transit trade activities, or intermediating purchase and sale transactions abroad. The President has been authorized to amend the aforementioned deduction rates.
The regulation shall apply to earnings regarding the taxation periods commencing as of January 1, 2026, and with respect to corporate income tax returns, it has entered into force starting from the returns that must be filed as of July 1, 2026.
