Quick answer
Current 2026 Turkey tax incentives after Decision 11257 and Law 7582: service exports, transit trade, qualified service centres and production income.
Presidential Decision No. 11257 increased specified service-export income deductions to 100% for tax periods beginning on or after 1 January 2026. The position then changed again: Law No. 7582, published on 4 June 2026, enacted additional rules for transit trade, qualified service centres, production income and qualifying individuals. These measures should no longer be described as a merely announced package.
Current status at 15 July 2026
| Measure | Current position | Key caution |
|---|---|---|
| Qualifying service-export income | 100% income deduction under the relevant income/corporate-tax provisions | Conditions, transfer to Turkey and domestic minimum-tax treatment must be checked |
| Foreign-to-foreign trading and intermediation | A statutory deduction route applies to qualifying income under Law No. 7582 | Seller, buyer, physical movement, transfer and documentation tests matter |
| Qualified service centres | 95% deduction, rising to 100% for specified approved industrial zones and Istanbul Financial Centre structures | Requires the statutory qualified-service-centre status and continuing conditions |
| Manufacturing and agricultural production income | 12.5% corporate-tax rate enacted for qualifying income from 2027 periods | Not a 9%/14% exporter rate and not effective for every 2026 profit |
| Qualifying individuals relocating to Turkey | A 20-year foreign-income exemption route was enacted | Residence history, income source and anti-abuse conditions require individual review |
Service-export deduction
Decision No. 11257 set the deduction rate at 100% for the service categories covered by the relevant statutory provisions. A headline “zero tax” statement is still unsafe. The company must satisfy the service, customer, use-abroad, invoice, collection and documentation conditions, and the domestic minimum corporate tax analysis can affect the final result.
Typical covered categories can include specified software, engineering, design, architecture, data-processing, call-centre and similar services. Eligibility follows the statutory wording, not the marketing label used on an invoice.
Transit trade and foreign-to-foreign transactions
Law No. 7582 expanded the deduction for qualifying income from goods purchased abroad and sold abroad without being brought into Turkey, and specified intermediation in foreign transactions. The law and Communiqué conditions must be tested against the actual purchase, sale, movement of goods, parties, accounting separation and transfer of income to Turkey.
Do not assume that every “transit trade” invoice receives a full exemption or that locating an ordinary trading company in the Istanbul Financial Centre automatically changes the rate.
Qualified service centres
The new qualified-service-centre regime is distinct from the general service-export deduction. The corporate deduction is generally 95% and can be 100% for structures operating under the specified approved industrial-zone or Istanbul Financial Centre conditions. The regime can apply for 20 accounting periods from commencement, subject to the statutory definition and continuing requirements.
Production income from 2027
Law No. 7582 set a 12.5% corporate-tax rate for qualifying income derived from actual manufacturing by companies holding an industrial registry certificate and for qualifying agricultural production income, effective for 2027 and later periods. This replaced the earlier discussion of proposed 9% and 14% exporter rates. Export income and manufacturing income must be separated under the applicable rules.
What companies should do now
- Separate qualifying and non-qualifying revenue and costs in the accounting system.
- Review contracts, invoice descriptions, customer location and use-abroad evidence.
- Test collection and transfer-to-Turkey conditions before the annual return.
- Model domestic minimum corporate tax and Pillar Two separately.
- Obtain a written eligibility memo before using a new service-centre or transit-trade structure.
Official sources
- Revenue Administration: Decision No. 11257 explanatory note
- Revenue Administration: Law No. 7582 explanatory note
- Revenue Administration: Corporate Tax General Communiqué No. 26 note
Celikel CPA reviews the eligibility conditions, accounting separation and annual-return treatment for these incentives. Contact us for a project-specific scope review.
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FAQ
Is Decision No. 11257 in force?
Yes. It set specified service-export deduction rates at 100% for tax periods beginning from 1 January 2026. The result still depends on satisfying the statutory conditions and on the domestic minimum-tax calculation.
Are the 9% and 14% exporter corporate-tax rates in force?
No. Those announced figures should not be used as current rates. Law No. 7582 instead enacted a 12.5% rate for qualifying manufacturing and agricultural production income from 2027 periods. The existing five-percentage-point reduction for qualifying export profit remains a separate rule.
Does a 100% service-export deduction always mean zero corporate tax?
No. It is an income deduction, not a universal zero-rate regime. The service must satisfy every statutory condition, and domestic minimum corporate tax or other limitations can affect the final liability.
Is the transit-trade incentive still pending?
No. Law No. 7582 and the subsequent corporate-tax communiqué introduced and explained the current rules. Eligibility depends on the actual foreign purchase and sale, movement of goods, parties, transfer and documentation conditions.
Can a foreign-owned Turkish company use these rules?
Shareholder nationality is not the decisive test. A Turkish taxpayer that meets the specific provision’s conditions can potentially use it. Sector licences, related-party pricing, permanent establishment and minimum-tax rules still require separate review.
Where can I verify the current rules?
Use the Revenue Administration’s explanatory notes for Decision No. 11257 and Law No. 7582, together with Corporate Tax General Communiqué No. 26 and the current statutory text.