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Türkiye × Tax & International Structuring

Tax & International Structuring in Türkiye

Tax and structuring for businesses, investments and deals that cross borders. In Türkiye, that means local law, local regulators and local practice, handled by a qualified professional who practises there.

Who handles this work

On request

WONE Global can find the right Tax & International Structuring professional in Türkiye for you.

No WONE Global Partner holds this yet. Send us your requirement: WONE Global confirms whether a vetted Associate firm can act, tells you who it is and checks for conflicts before any work begins.

Bring a requirement →
Türkiye at a glanceWider Middle East

Istanbul · Tuesday 3 November

23:00

Local time

Currency
TRY
Working week
Monday – Friday
Dialling code
+90
Region
Wider Middle East
Doing business in Türkiye →

What the rules say in Türkiye

Tax & International Structuring, the essentials

From the Türkiye market guide: the points that matter most for tax & international structuring, each with the source it was checked against.

Essentials guide · Source-checked research88% of statements checked against a source13 checked against an official source23 checked against a secondary sourceChecked 2026-10-195 held back until checked against an official source1 topic includes AI-written statements, not source-checkedNot yet professionally reviewed

  • The corporate income tax rate is 25% for non-financial companies and 30% for the financial sector.

    Article 32(1) Corporate Income Tax Law; reductions exist for exporters, manufacturers and listed companies.PwC Worldwide Tax Summaries · checked 2026-10-19
  • From 1 January 2025 companies pay the greater of corporate tax computed normally and a 10% domestic minimum corporate tax calculated before certain exemptions and deductions.

    Corporate income taxpayers; exceptions not reviewed.PwC Worldwide Tax Summaries · checked 2026-10-19
  • Türkiye has implemented Pillar Two, with the income inclusion rule and a 15% qualified domestic minimum top-up tax for tax years from 1 January 2024 and the undertaxed profits rule from 1 January 2025.

    Groups within the global minimum tax rules; first GloBE information return (for 2024) due June 2026 per the source.PwC Worldwide Tax Summaries · checked 2026-10-19
  • The general VAT rate is 20%, with rates ranging from 1% to 20%.

    Supplies of goods and services; reduced-rate lists not reviewed.PwC Worldwide Tax Summaries · checked 2026-10-19
  • Branch profits are taxed at 25% and profits transferred to the head office are subject to 10% dividend withholding tax, which a tax treaty may reduce.

    Branches of foreign companies (non-resident for tax).PwC Worldwide Tax Summaries · checked 2026-10-19
  • An annual transfer pricing report must be prepared by the corporate tax return deadline and provided to the tax authorities within 15 days of a request.

    Companies with related-party transactions; Master File and country-by-country report due by the end of the 12th month after year end for in-scope groups.PwC Worldwide Tax Summaries · checked 2026-10-19

Read the full guide: Tax, accounting and statutory reporting

Scope

What the service covers here

  1. 01Review the proposed cross-border structure
  2. 02Identify direct and indirect tax exposures
  3. 03Consider withholding, treaty and transfer-pricing issues
  4. 04Coordinate implementation across the relevant jurisdictions

Key questions

What we will work through with you

  • What needs to be decided before tax & international structuring work starts?
  • Who is professionally responsible in each country?
  • Which other work, such as tax or employment, must happen at the same time?
  • What information and decisions are needed from the business?

If your work involves another country or another area of expertise, WONE Global brings in the right professional and keeps all advisers informed.

WONE Global Intelligence

Ask about tax & international structuring in Türkiye

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