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Key laws and regulations

The laws most often used in tax, social security, labour and company law; each linked directly to its official consolidated text.

Last updated: 21 October 2026

Clicking a law opens its current consolidated text in the Presidency's Legislation Information System (mevzuat.gov.tr; Turkish). The "On this site" column leads to the related calculator or page.

Tax

No. Law Covers On this site
213 Tax Procedure Law Books, documents, returns, notification, valuation, penalties Tax penalties · Depreciation
193 Income Tax Law Individuals' income, wages, withholding, exemptions Income tax brackets · Withholding rates
5520 Corporate Tax Law Company profits, exemptions, dividends, minimum tax Corporate tax · Dividends
3065 VAT Law VAT, withholding, exemptions, refunds VAT calculator · VAT withholding rates
488 Stamp Duty Law Contracts, payroll, balance sheets, returns Stamp duty
492 Law on Fees Trade registry, land registry, notary and court fees Trade registry fees
197 Motor Vehicles Tax Law Vehicle tax Company car expense limits
4760 Special Consumption Tax Law Fuel, cars, alcohol, tobacco etc. VAT and SCT
6183 Law on Collection of Public Receivables Late payment interest, attachment, deferral, shareholders' liability Late payment interest
1319 Property Tax Law Buildings, plots and land Property tax

Social security and employment

No. Law Covers On this site
5510 Social Insurance and General Health Insurance Law Insurance, premiums, incentives, benefits, fines Premium rates · Bağ-Kur
4447 Unemployment Insurance Law Unemployment benefit, short-time work Unemployment benefit · Short-time work
4857 Labour Law Contracts, termination, wages, working time, leave Annual leave · Overtime
1475 (Former) Labour Law Severance pay still follows its art. 14 Severance, notice and leave
6331 Occupational Health and Safety Law OHS services, risk assessment
6356 Trade Unions and Collective Labour Agreements Law Unions, collective agreements
6735 International Labour Force Law Work permits for foreigners Work permits
6458 Law on Foreigners and International Protection Residence permits Residence permits

Companies and trade

No. Law Covers On this site
6102 Turkish Commercial Code Company types, capital, organs, books, mergers, conversions Trade registry procedures
6098 Turkish Code of Obligations Contracts, leases, service contracts Rent increase
1163 Cooperatives Law Formation and operation of cooperatives Other company types
5174 Law on Chambers and Commodity Exchanges Chamber registration, dues, occupational groups Trade registry fees
4054 Law on Protection of Competition Competition Authority share (art. 39) Company formation cost
4875 Foreign Direct Investment Law Investor rights Foreign investors
6563 Law on Regulation of Electronic Commerce e-Commerce, ETBİS Marketplace withholding
6698 Personal Data Protection Law KVKK obligations
3568 Law on Certified Public Accountancy Professionals' powers and liabilities

Key regulations and communiqués

Regulations and communiqués change often; find their current texts by name in the Legislation Information System or on the issuing body's site:

  • VAT General Implementation Communiqué (withholding, exemptions, refunds) · Revenue Administration
  • Tax Procedure Law General Communiqués (e-Invoice, e-Ledger: No. 509 and amendments; annual penalty and threshold communiqué, No. 588 for 2026)
  • Social Insurance Procedures Regulation (notifications, premiums) · SGK
  • Working Time, Overtime and Annual Paid Leave Regulations · Ministry of Labour
  • Regulation on Workplace Opening and Operating Licences: Licences and permits
  • Trade Registry Regulation, Communiqué on Trade Names, MERSİS · Ministry of Trade; examples at ITO trade registry practice
  • Daily changes: Daily legislation digest