Aura Mali Müşavirlik | Announcements

Vehicle Value Limits for Disability Exemption from SCT (ÖTV) Increased

As of 01/01/2026, the “all taxes included” vehicle price cap for benefiting from the SCT (ÖTV) exemption on the first acquisition has been increased from TRY 2,290,200 to TRY 2,873,900.

As of 1 January 2026, the International Departure Fee Increased to TRY 1,250

The international departure fee will be TRY 1,250 as of 01/01/2026. It was TRY 710 in 2025 and was raised to TRY 1,000 by Presidential Decision No. 10381 dated 09/09/2025. Stamps purchased at TRY 1,000 by 31/12/2025 can be used for departures until the end of 10/01/2026 without paying the difference. Payment can be made via the Digital Tax Office, GİB mobile apps, and authorized banks; refunds are available in eligible cases and can also be requested online.

Digital Services Tax Rate Reduced

With Presidential Decision No. 10767, the Digital Services Tax rate was reduced to 5% as of 01/01/2026 and to 2.5% as of 01/01/2027. The previous rate was 7.5%.

Minimum Wage and Social Security Contribution Base Amounts Effective as of 01/01/2026 Announced

As of 01/01/2026, the minimum wage was announced as gross daily TRY 1,101, monthly gross TRY 33,030, and net TRY 28,075.50. For 01/01/2026–31/12/2026, the lower/upper limits for contribution bases and related premiums/employer costs were determined.

Extension of the Incentive under Law No. 6111

The implementation period of the incentive provided under Temporary Article 10 of Law No. 4447 (added by Law No. 6111) has been extended until 31 December 2026 by Presidential Decision No. 10769.

Inflation adjustment will not be applied in 2025, 2026, and 2027.

Inflation adjustment will not be applied in 2025, 2026, and 2027 (including 2025 provisional tax periods). During these periods, revaluation under Repeating Article 298/Ç may be applied; businesses dealing exclusively and continuously in processed gold/silver trading and manufacturing are excluded.