Guide
SME Tax Guide
Annual tax calendar, e-commerce special regime, reverse-charge VAT (KDV-2), provisional tax periods for small and medium-sized enterprises. A practical yearly roadmap.
Articles in this guide (6)
- Crypto Tax in Turkey 2026: The Gap Between What's 'Arrived' and What's Actually in Force
As of July 2026 Turkey has no crypto-specific tax law in force — the bill's crypto articles were withdrawn in the General Assembly on 27.03.2026. But that is not 'tax-free': general Income Tax provisions, GİB rulings and CARF visibility already bind the taxpayer today.
- Turkey's 2026 Wealth Amnesty Q&A: The Real Temporal Limit of the Protection
What period does the Law No. 7582 wealth-amnesty protection actually cover? A Q&A: the test is a single question — at the moment of declaration, has that period's filing deadline already passed?
- Director's Fee 2026: The Legal Way a Partner Draws Up to TRY 33,030 a Month From the Company Almost Tax-Free — and Its Limit
Dividends arrive with a 36.25% burden, but a director's fee (huzur hakkı) paid to a managing partner is both deductible for the company and almost untaxed on the first TRY 33,030/month. The optimum amount and the arm's-length limit for 2026.
- Sole Proprietorship or Limited Company? The Two Numbers That Changed the 2026 Equation for New Entrepreneurs in Türkiye
In 2026 the young-entrepreneur Bağ-Kur premium support ended and tax brackets rose. Should a new entrepreneur set up as a sole proprietor or a limited company? The break-even, in numbers.
- In e-Notification the Clock Runs Against You: the Council of State Already Started Counting Day 5
An e-notification is deemed served at the end of the 5th day after it reaches your address; the Council of State says it is valid even if no SMS/e-mail alert arrives. The Constitutional Court's 2026 annulment shakes this ground, but it takes effect on 3 January 2027. The taxpayer's only defence is a disciplined checking routine.
- How One Missed e-Notification During a Leave Period Wiped Out a 30-Day Right to Appeal
From a file we recently took over: during a staff leave period, a single notice slipped through a control gap and — under the 5-day rule — closed the right to appeal. The fix: 24/7 mobile monitoring plus a dual-verification protocol.