Laws No. 7587 and 7590, which entered into force in July 2026, make various changes to tax and social security legislation. The main provisions affecting businesses are summarised below.

1. Law No. 7587

Electronic notification: Article 107/A of the Tax Procedure Law has been rewritten. The basic principles of electronic notification, the persons who can be notified electronically, and the rules on when the obligation to join and leave the system starts and ends are now set at the level of the Law. Monitoring electronic notification addresses regularly has become even more important.

Taxi, minibus and shuttle plates: Gains from disposing of commercial plates for taxis, dolmuş, minibuses and general shuttle vehicles are exempt from income tax, and the delivery of these plates is exempt from VAT. Taxpayers required to use a taxi fiscal device can now use revenue-based income determination.

Entertainment tax: Tickets issued to under-18s and to students under 25 for venues entered by ticket have been taken out of the scope of entertainment tax.

Fuel and LPG guarantees: The Ministry's power to require guarantees from taxpayers operating in licensed markets has been extended.

Earthquake region VAT exemption: The VAT exemption for the construction of housing and public service buildings to be donated by foreign state bodies in the region affected by the 06.02.2023 earthquakes has been extended to 31.12.2028.

2. Law No. 7590

Minimum pension: The minimum pension in Additional Article 19 of Law No. 5510 has been updated to TRY 23,552.

Tourism sector premium support: The period of the employer-share premium support for employers in the tourism sector has been extended with the existing conditions unchanged.

Special consumption tax (ÖTV) on passenger cars: The drive system has been added as a criterion for differentiating ÖTV rates on passenger cars, and a minimum fixed tax has been introduced for certain vehicles.

Nuclear power plant investments: Special incentive provisions on thin capitalisation, stamp duty and VAT refunds have been introduced for nuclear power plant investments, to apply until 2045.

3. Assessment

We recommend that:

• all taxpayers check their electronic notification inbox at least weekly,
• employers in the tourism sector reflect the new period of premium support in their payroll planning,
• companies planning to buy passenger cars in the second half of 2026 take the ÖTV changes into account in their purchase decisions.

This circular is for general information only. Please contact us about your specific situation. The Turkish original is available here.

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