Business rules in Türkiye included in your program
Bawabetna summaries of official publications, each linked to its source. The official text prevails.
VAT (KDV): rates
VAT rates on supplies of goods and services: 20% general rate for all taxable transactions except those in the annexed lists; 1% for the goods and services in list (I); 10% for those in list (II). The 20% and 10% rates apply from 10 July 2023.
Reference: Decision 2007/13033 on VAT rates, Article 1, as amended by Presidential Decision 7346.
Official source
Corporate tax: rates
Corporate tax is, as a rule, 25% of corporate profit. A 30% rate applies to banks, leasing, factoring and finance companies, electronic payment and money institutions, authorised exchange offices, asset management companies, capital market institutions, insurance, reinsurance and pension companies, and build-operate-transfer and public-private partnership project companies (for 2025 profits onwards). Advance (provisional) tax is paid at the current period's corporate tax rate.
Reference: Revenue Administration, guide on corporate tax rates (no. 605, March 2026).
Official source
Domestic minimum corporate tax
From 2025 profits onwards, the corporate tax computed may not be less than 10% of corporate profit before deductions and exemptions. This minimum is also computed in the advance-tax periods.
Reference: Revenue Administration, guide on corporate tax rates (no. 605, March 2026).
Official source