Official Gazette / April 27 – May 3, 2026

With an amendment to the Regulation on Immovable Property Trade, the use of the Ministry's "Secure Payment System" in real estate sales has been made mandatory as of July 1, 2026. The regulation ensures that the entire sale price of the property is deposited by the buyer into an account determined by the Land Registry Office, and that the funds are transferred to the seller's account only after the transfer of the property is completed. However, the regulation also specifies that the sale price will be transferred after a service fee is deducted from the deposited amount.

Under Law No. 7578, the paid maternity leave for female workers and civil servants has been increased from 8 weeks to 14 weeks post-birth. Consequently, a total of 24 weeks of leave, consisting of 8 weeks before birth and 16 weeks after birth, has been enacted. It has been legislated that women and children staying in women's shelters will be provided with an allowance at the rate specified in the Law on the Protection of Family and Prevention of Violence Against Women. Individuals convicted of sexual assault, sexual abuse, drug or stimulant trafficking, drug-related offenses or obscenity, and intentional homicide will be prohibited from working in or operating businesses such as educational institutions, school transport services, canteens, dormitories, nurseries, care homes, children's clubs, internet cafes and salons, e-gaming venues, children's sports schools, and physical education and sports facilities in both the public and private sectors. Definitions for "game," "game distributor," "game developer," and "game platform" have been regulated in the Law on the Regulation of Publications Made on the Internet and Combating Crimes Committed Through These Publications. Social network providers will no longer be able to provide services to children under the age of 15, will be required to take all necessary age verification measures, and will also be obligated to ensure that parents can monitor their children's accounts. Social network providers with more than 10 million daily accesses from Turkey will be required to implement decisions immediately and within at most one hour.

The Regulation on Traditional and Complementary Medicine Practices (GETAT) has been renewed, simplifying the conditions for opening traditional and complementary medicine practice units and centers. Health institutions with a GETAT practice unit have been granted the right to offer this service in all rooms of the facility, rather than just a section. It has been made possible for GETAT practice centers that can serve high-risk patient groups to be opened in state hospitals and private hospitals with a capacity of 100 beds or more. It has also become possible to open GETAT practice units in family health centers, health professional service units, home health service units, and dental clinics.

For income and earnings starting from the taxation periods beginning on January 1, 2026, the 80 percent deduction applied to earnings obtained from services provided abroad—such as architecture, engineering, design, software, education, and health—has been increased to 100 percent, provided that the entire income is brought into Turkey.

Regarding earnings obtained from 2023 onwards, for institutions participating in the capital of foreign corporations that are not headquartered in Turkey, the exemption rate for participation earnings was previously regulated at 50 percent, provided that the company holding the participation share owned at least 50 percent of the paid-in capital of the foreign subsidiary and that the earnings were transferred to Turkey by the date the corporate tax return for the accounting period in which the earnings were obtained was due, without requiring other conditions specified in the relevant article of the Corporate Tax Law. With the amendment, applicable to 2026 earnings, the minimum participation rate for corporate tax payers in foreign earnings has been reduced from 50 percent to 20 percent. The exemption rate has been increased from 50 percent to 80 percent.

The Central Bank of the Republic of Turkey (TCMB) has decided to extend the duration of the support program provided for the conversion of firms' foreign-sourced foreign currency into Turkish Lira from April 30, 2026, to July 31, 2026.