Corporate Tax Incentive for Profits Derived from Transit Trade and Service Export Activities

The Law No. 7582 on Amendments to Certain Laws (“Law”), which includes significant tax incentives regarding 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 made to the Corporate Tax Law by the Law, new corporate tax reductions have been introduced for profits 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 profits obtained from the sale of goods purchased from abroad to other countries without bringing such goods into Türkiye (transit trade) or from intermediary activities in relation to the purchase and sale of goods conducted abroad.

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

For companies operating in industrial zones deemed appropriate by the President of the Republic, taking into consideration foreign investment intensity, and for companies operating within the Istanbul Financial Center, the deduction rate may be applied at 100%. In this case, the entire income derived from such activities may become exempt from corporate tax.

In order to benefit from this deduction:

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

b. For profits derived from intermediary activities, it is required that both the seller and the purchaser of the goods subject to the transaction are located outside Türkiye.

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

The regulation will apply to profits relating to taxation periods beginning on or after 1 January 2026. In terms of corporate tax returns, it will become applicable starting from the returns required to be submitted as of 1 July 2026.