Guide startup-danismanligi Articles in this guide (1) Turkey's 2026 ESOP Turning Point: The Employee Share Exemption Cap Doubles June 13, 2026 · authority Law No. 7582 doubles the income-tax exemption cap on shares granted to tech-startup employees from one to two times annual gross salary; the real risk is that non-qualifying joint-stock companies tax the share as full salary under Income Tax Code Art. 61.