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With the General Communiqué on the Property Tax Law (Serial No. 86) published in the Official Gazette (2nd Duplicate) on December 30, 2024: Explanations have been provided regarding the following for the year 2025:  The property tax values for buildings, land, and plots,  The minimum per-square-meter unit values of land and plots to be used in calculating the property tax values of taxpayers in 2025,  The lower and upper limits of property values for residential properties subject to the valuable housing tax, and  The applicable tax rates for the valuable housing tax.

With the Communiqué Amending the General Communiqué on the Implementation of the SCT (List IV) (Serial No. 4), published in the Official Gazette (2nd Duplicate) on December 30, 2024: The tax amount specified in the Provisional Article 6 of the SCT Law has been set at 364 Turkish Liras as of January 1, 2025. Accordingly, until December 31, 2033, ad valorem tax will be applied to the goods listed under the item "8517.12.00.00.11 Portable receiver devices with transmitters (cellular radios and telephones)" of the aforementioned list, provided that it is not less than the specified amount (364 TL for 2025) in accordance with the Provisional Article 6 of the Law.

With the Communiqué Amending the General Communiqué on the Implementation of the SCT (List II) (Serial No. 13), published in the Official Gazette (2nd Duplicate) on December 30, 2024: Effective from January 1, 2025, the upper limit for the value of vehicles eligible for the exemption under the SCT exemption for people with disabilities has been set at 2,290,200 TL.

With the Tax Procedure Law General Communiqué (No. 578) published in the Official Gazette dated 31/12/2024: Explanations have been provided regarding the procedures and principles for implementing participation fees to be collected in exchange for sharing information available in the Revenue Administration’s systems, which can be shared with third parties under Article 5 of the Tax Procedure Law. These fees apply when sharing such information with public institutions and organizations and legal entities outside the scope of public administrations within the general governance framework. Within the scope of the communiqué, participation fees will be collected in exchange for sharing information with public institutions and organizations and legal entities outside the general governance framework, in accordance with the provisions of the aforementioned article. Information not considered tax secrecy under the provisions of Article 5 of Law No. 213 and the regulations in the Tax Procedure Law General Communiqué No. 408, as well as information subject to tax secrecy but for which individuals have consented to or approved sharing, may be subject to sharing.   Consent or approval regarding the sharing of information by individuals can be obtained via wet signature, electronic signature, electronic seal, or through the Digital Tax Office. It can also be obtained in accordance with the procedures and principles set forth by the Banking Law No. 5411 dated 19/10/2005 and related regulations.

With Presidential Decree No. 9380, published in the Official Gazette on 31/12/2024: Effective as of December 31, 2025, the specific SCT (Special Consumption Tax) amounts for fuel and non-fuel petroleum products listed in Schedule I of the SCT Law have been revised.

With the Fees Law General Communiqué (Serial No. 97) published in the Official Gazette (2nd Duplicate) on December 30, 2024: Effective from January 1, 2025, the USD exchange rate to be used for calculating consular fees, as well as the fees for all transactions carried out by the Resident and Honorary Consulates of the Republic of Turkey, has been announced. Additionally, the reference figures to be applied to these transactions, either separately or collectively with related tariffs, have been specified.   Get the Details