Law No. 7582 Amending Certain Laws (“the Law”), which includes significant tax incentives for earnings from international trade activities, entered into force upon its publication in the Official Gazette dated June 4, 2026, and numbered 33270. Within the scope of the amendments made to the Corporate Tax Law by this Law, new corporate tax deductions are foreseen for earnings from transit trade activities and acting as an intermediary in the buying and selling of goods carried out abroad;

The Law provides a significant corporate tax advantage for earnings obtained from selling goods purchased abroad in other countries without bringing them to Turkey (transit trade) or from acting as an intermediary in the buying and selling of goods carried out abroad.

Under this regulation, 95% of the earnings from these activities can be deducted from the corporate tax base. Thus, only 5% of the relevant earnings will be subject to corporate tax. For institutions operating in industrial zones approved by the President, taking into account the high concentration of foreign investment, and for institutions operating in the Istanbul Financial Center, the discount rate may be applied at 100%, and all profits from these activities may become exempt from corporate tax.

To benefit from this discount:

The profit earned must be transferred to Turkey by the deadline for filing the corporate tax return for the relevant accounting period.

For profits from brokerage activities, both the seller and the buyer of the goods involved in the transaction must be located outside of Turkey.

This regulation provides a significant tax advantage, particularly for companies engaged in international trade, transit trade, or brokering transactions abroad. The President is authorized to change these discount rates.

The regulation will apply to earnings for tax periods beginning on or after January 1, 2026, and for corporate tax returns, it will come into effect starting with the returns that are due to be filed from July 1, 2026.