"Facilitation for Taxpayers to be Taxed Under Actual Practice Starting from 2026"

Important Regulation from the Ministry of Treasury and Finance

The General Communiqué of the Tax Procedure Law prepared by the Revenue Administration of the Ministry of Treasury and Finance has been published in the Official Gazette and has come into effect. With this regulation, significant facilities will be provided to taxpayers who will be taxed under the real method starting from January 1, 2026.

Contents of the Facilities

According to information obtained by AA correspondent, with the Presidential Decision dated September 9, 2025, it is planned to tax taxpayers in major cities outside the districts with a population exceeding 30 thousand under the real taxation method in certain fields of activity. On December 11, 2025, it was stated that simple taxation would continue in villages and towns with a population under 2 thousand where the legal entity has been abolished.

Facilities Through the Bookkeeping-Declaration System

With the communiqué published today, the transactions of taxpayers who will be taxed under the real method, which are carried out through the Bookkeeping-Declaration System, can also be conducted by the professional chambers and associations they are affiliated with. However, for this application, there must be a sufficient number of Independent Accountant Financial Advisors and Certified Public Accountants in the professional chambers where the transaction will be made.

Targeted Taxpayer Groups

Starting from the new year, the following will be among the taxpayers who will transition from simple taxation to real taxation in 30 major cities:
- Those engaged in the manufacturing and trading of all kinds of goods
- Taxpayers in the construction sector
- Providers of motor vehicle maintenance and repair services
- Operators of restaurants and similar service businesses
- Operators of entertainment and recreation venues
- Those engaged in urban passenger transportation