The Law No. 7582 on Amendments to Certain Laws (“the Law”), introducing significant tax incentives for income derived from international trade activities, was published in the Official Gazette No. 33270 dated 4 June 2026 and entered into force.

Within the scope of the amendments introduced to the Corporate Income Tax Law under the Law, new corporate tax deductions have been provided for income derived from transit trade activities and from acting as an intermediary in the purchase and sale of goods carried out abroad.

Under the Law, a significant corporate tax advantage has been introduced for income generated from the sale of goods purchased from abroad in third countries without bringing such goods into Türkiye (transit trade), as well as income derived from intermediary activities relating to purchase and sale transactions conducted abroad.

Within the scope of the regulation, 95% of the income derived from such activities may be deducted from the corporate income tax base. Accordingly, only 5% of the relevant income will be subject to corporate income tax.

For companies operating in industrial zones approved by the President of the Republic, taking into consideration the level of foreign investment intensity, as well as companies operating within the Istanbul Finance Center, the deduction rate may be applied at 100%. In such cases, the entire income derived from these activities may be exempt from corporate income tax.

In order to benefit from this deduction:

a. The income obtained must be transferred to Türkiye until the deadline for filing the corporate income tax return for the relevant accounting period.

b. For income derived from intermediary activities, both the seller and the purchaser of the goods subject to the transaction must be located outside Türkiye.

The regulation provides a significant tax advantage, particularly for companies engaged in international trade, transit trade activities, or intermediary services for purchase and sale transactions carried out abroad. The President of the Republic has been authorized to amend the applicable deduction rates.

The regulation will apply to income derived from taxation periods beginning on or after 1 January 2026. With respect to corporate income tax returns, the regulation will become effective starting with returns required to be filed as of 1 July 2026.