Revaluation Rate Applicable for the Tax Period of Q1 2026

Revaluation Rate Applicable for the 1st Provisional Tax Period of 2026 Determined

With the Corporate Tax Circular No. KVK-72 dated 10.04.2026 published by the Revenue Administration, the revaluation rate to be applied for the first provisional tax period of 2026 has been determined as 4.19%.

As is known, within the scope of Article Repeated 298 of the Tax Procedure Law No. 213, the revaluation rate is a fundamental coefficient used in updating certain financial magnitudes by purifying them from the effects of inflation. Said rate is separately determined for provisional tax periods and is taken as a basis in the calculations related to the relevant period.

Within this scope, pursuant to Article 298/Ç of the Tax Procedure Law, it is possible for taxpayers keeping books on a balance sheet basis to revalue the depreciable economic assets included in their assets and the accumulated depreciation related thereto by taking into account the revaluation rate of the year in which the revaluation is made. The value increases arising from the revaluation process are monitored under equity in a special fund account.

Within this framework, it is important that the said rate and the revaluation application are evaluated together during the first provisional tax period studies of 2026.