With the publication of Law No. 7577 in the Official Gazette dated April 17, 2026 and numbered 33227, various amendments have been introduced in tax and social security legislation. These changes are of a nature that may directly impact the practical applications of employers and taxpayers.
Social Security Treatment of Meal Allowances
With the amendment made to Article 80 of Law No. 5510, it has been stipulated that, in cases where meals are not provided at the workplace or its annexes, the portion of the meal allowance provided to employees up to TRY 300 per day shall not be included in the social security premium base.
Any amount exceeding this threshold will be included in the premium base. The relevant amount will be increased annually in line with the revaluation rate.
Payments Excluded from the Social Security Premium Base
Under the same amendment, the following payments shall not be included in the social security premium base: in-kind benefits, death, birth and marriage allowances, travel allowances, mobile duty, severance, notice and cash compensation payments, termination payments or lump-sum payments in the nature of severance pay, survey fees, child and family allowances to be determined by the Institution, as well as private health insurance premiums and individual pension contributions up to 30% of the gross minimum wage.
Advertising Expenses Related to Betting and Gambling
With the amendments made to the Income Tax Law and Corporate Tax Law, advertising and promotion expenses related to all types of betting and gambling activities shall no longer be deductible for tax purposes.
Accordingly, such expenses will be treated as non-deductible and added back to the tax base.
Expansion of Tax Exemption in Free Zones
With the amendment made to the Free Zones Law, the scope of the exemption has been expanded to include not only sales to abroad, but also sales within free zones and to other free zones.
VAT Treatment in Expropriation Transactions
With the amendment made to the Value Added Tax Law, transfers of immovable properties to the State and public legal entities within the scope of the Expropriation Law have been exempted from VAT.
Unemployment Insurance – State Contribution
With the amendment made to Law No. 4447, the President has been authorized to increase or decrease the state contribution by up to 50%.
Amendments Regarding Higher Education Institutions
With the amendments made to the Higher Education Law and the VAT Law, the scope of certain tax exemptions applicable to foundation higher education institutions has been revised.
Special Consumption Tax (SCT) on Vehicles for Disabled Individuals
With the amendment made to the SCT Law, the exemption for vehicle purchases by disabled individuals has been restructured and a maximum price limit of TRY 2,873,900 has been introduced for vehicles eligible for the exemption.
Paid Military Service
With the amendment made to Law No. 7179, the indicator used in the calculation of the paid military service amount has been increased from 240,000 to 300,000.
Regulation for Earthquake-Affected Regions
With the amendment made to Law No. 7452, if housing and workplace debts in disaster areas are paid in full by December 31, 2026, discounts will be applied as follows:
- 74% for residential units
- 48% for workplaces
Other Amendments
Amendments have also been introduced regarding the privatization of public real estate under Law No. 4706, as well as a set-off and write-off mechanism specific to BOTAŞ under Law No. 4646.
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