Following the recent announcement of Türkiye’s proposed tax and investment reform package, a new Presidential Decree published in the Official Gazette has introduced additional amendments relating to corporate tax incentives and investment structures.
This development appears to form part of Türkiye’s broader strategy to strengthen its position as a regional investment, finance, and business hub amid an increasingly competitive and uncertain global economic environment.
For our earlier overview of the wider proposed reform package, see our article of Turkey’s New Tax & Investment Regime: A Strategic Shift for Expats and Global Businesses in 2026
What Does the New Presidential Decree Introduce?
The newly published decision primarily focuses on amendments connected to investment incentive mechanisms and corporate tax reductions.
Among the key points highlighted in the decree:
- Certain tax advantages may now be linked to minimum paid-in capital requirements
- Companies meeting specified capital thresholds may benefit from enhanced corporate tax reductions
- In some investment scenarios, tax reduction rates may reach up to 100%
- The amendments are expected to apply to taxation periods starting from 1 January 2026
The measures appear aimed at encouraging:
- Stronger corporate capital structures
- Long-term investment planning
- Higher-value production and export activity
- Increased utilisation of Türkiye’s investment incentive framework
Part of a Broader Economic Positioning Strategy
The decree follows a series of recent announcements concerning:
- Export-focused corporate tax reductions
- Incentives linked to the Istanbul Finance Centre (IFM)
- Potential long-term tax advantages for new residents and returning expatriates
- Measures designed to attract regional headquarters and international capital
Taken together, these developments indicate an ongoing effort to position Türkiye as a more competitive jurisdiction for international business operations, regional management structures, and strategic investment activity.
For additional background on the Istanbul Finance Centre you can see our article in the link.
As with all major tax and investment reforms, the practical impact of these measures will depend on secondary legislation, implementation guidance, and how the incentive mechanisms operate in practice.
CCS Law closely observes these developments and will continue to share further updates as additional details become available.
Update as of 4 June 2026: Law No. 7582 has now entered into force, introducing major tax and investment incentives in Türkiye. You can read our latest analysis here: Türkiye Tax Incentives 2026: New Law for Investors, Expats and Global Businesses
Disclaimer: This article is intended for informational purposes only and does not constitute legal or tax advice.