The Draft Bill on Amendments to Certain Laws, which was submitted to the Grand National Assembly of Türkiye on 05.05.2026 and was previously covered in our bulletin, has been adopted by the Grand National Assembly of Türkiye and published in the Official Gazette dated 04.06.2026 as Law No. 7582 on Amendments to Certain Laws (the “Law”).
The Law broadens the scope of certain tax incentives applicable within the Istanbul Finance Center (“IFC”) and extends their duration. It also establishes a new framework for qualified service centers.
The IFC-focused regulations previously covered in our bulletin appear to have been generally preserved in the Law. However, certain additions have been made to the enacted text compared to the draft bill.
Key points to note in the enacted text:
- An additional clarification has been introduced with respect to legal consultancy services, which are among the services that may be provided by qualified service centers. Accordingly, legal consultancy services relating to domestic activities or Turkish law must be obtained from attorneys or attorney partnerships authorized to provide services under Attorneyship Law No. 1136.
- The Law also refers to certain industrial zones deemed appropriate by the President in respect of certain regulations. In this respect, certain regulations that had been envisaged for the IFC at the draft bill stage are also addressed in the final text with respect to certain industrial zones.
Pursuant to the entry into force provision of the Law, certain provisions that are significant for the IFC will apply to corporate income relating to tax periods commencing as of 01.01.2026 and starting with tax returns to be filed as of 01.07.2026. The other relevant provisions are, as a rule, envisaged to enter into force on the date of publication.
Secondary regulations and implementation principles regarding the application of the Law should also be monitored.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
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