Publications
Professional publications and guides
Legislative changes, application guides and calculation notes.
Why does net pay fall during the year?
Gross pay stays the same, yet the amount reaching the employee falls in the second half of the year. The cause is not a missing raise: income tax is calculated on a cumulative base.
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Calculating severance and notice pay
Both depend on termination of the employment contract, but their conditions, ceilings and taxation differ. Confusing them creates both underpayment and penalty risk.
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The abolition of Ba-Bs forms: what changed?
The forms prepared at the end of every month for years are no longer filed. The obligation is gone; the audit logic behind it is not — it has been strengthened.
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Sole trader, limited or joint-stock?
Entity type is not a preference but a computable question. The right answer differs from business to business; what decides it is expected profit, number of shareholders, liability preference and whether profit stays in the business.
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Inflation accounting suspended until 2027
Provisional Article 37, added to the Tax Procedure Law by Law No. 7571, provides that financial statements will not be subject to inflation accounting for the 2025, 2026 and 2027 periods, regardless of whether the conditions are met.
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E-ledger certification: deadlines and the annual election
The certificate (berat) is the seal proving that an electronic ledger has not been altered. Failing to upload it in time can lead to the ledger being treated as uncertified.
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Who is liable under VAT withholding?
Withholding shifts part of the tax from the seller to the buyer for declaration and payment. Applied incorrectly it causes problems on both sides: liability for the buyer, a lost refund for the seller.
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Who is responsible in AI-assisted accounting?
Automation speeds up recording, lowers error rates and simplifies reconciliation. But the consequence of a wrong classification is borne by the professional; that is the one thing technology has not changed.
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Transfer pricing documentation
The burden of proving that prices with related parties are at arm's length rests with the taxpayer. A gap in documentation costs evidential strength before any assessment is even made.
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Accounting and tax during liquidation
Liquidation is not simply closing a company; it is the process of paying debts, collecting receivables and distributing what remains to shareholders. It has its own accounting and tax rules.
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The investment incentive certificate: process and monitoring
An incentive certificate is not a permission but an undertaking. In return for the support it provides, the investment must be completed as set out in the certificate; monitoring therefore matters as much as the application.
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Depreciation and the renewal fund
Depreciation converts the value of a fixed asset into expense over its useful life. The renewal fund defers taxation of the gain on disposal, provided a replacement is acquired.
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TSRS: the assurance period in sustainability reporting
Sustainability reporting is no longer a voluntary communications exercise; for businesses above defined thresholds it is a standards-based obligation subject to assurance.
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Provisions for doubtful debts and worthless receivables
An uncollectable receivable does not become an expense by itself. Both making a provision and writing off a receivable have statutory conditions; an entry made before they are met invites challenge.
Read the articleService exports: income deduction and VAT exemption
In preparationTax and reporting duties in e-commerce
In preparationAnnual leave, overtime and weekly rest pay
In preparationExpense and depreciation limits on passenger cars
In preparationTaxpayer rights during a tax audit
In preparationKey Figures
Core parameters for 2026
Effective for 2026. Provided for information; please verify before acting.- Minimum wage — gross
- 0.00TRY / month
- Minimum wage — net
- 0.00TRY / month
- Social security ceiling
- 0.00TRY / month
- First income tax bracket
- 0TRY · 15%
- Stamp duty (wages)
- 0.000%
- Employer cost of minimum wage
- 0.00TRY / month · no incentive
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