Submission received
Your information has been recorded by WONE.
Sourced guides to doing business in each market, and the status of every service there. Partners are in place in 35 markets so far.
One WONE Global Partner for each service in each market. Start from what you need to do, or go straight to a service.
Describe what you need. WONE Global names the service and the professional before any work begins.
Bring a requirement →Licences, value chains and the questions businesses in each industry ask first, with the services that usually apply.
What one country changes for the other, worked journeys step by step, and who handles each side.
When cross-border business becomes a dispute, UNIONE™, also part of the UNBOUNDED™ Global Ecosystem, prevents it, resolves it, arbitrates it and plans enforcement. 334 Fellows in 58 countries.
41 jurisdictions, each with primary sources and the date last checked.
Named senior professionals, each admitted as the one firm for a service in their country, and the firms they lead.
One Partner per service, per jurisdiction, admitted by review against published criteria.
Every statement is labelled: source-checked, professionally reviewed or not yet checked, with its source and date where checked.
Answers cite WONE Global's sourced statements and show how each one was checked. Research, not advice.
Accomplished regional specialists and international cross-border intelligence, across 100 countries, with one contact and one published Standard.
Türkiye × Tax & International Structuring
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.
On request
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 →Istanbul · Tuesday 3 November
23:00
Local time
What the rules say in Türkiye
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 2026-10-19From 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 2026-10-19Türkiye 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 2026-10-19The 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 2026-10-19Branch 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 2026-10-19An 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 2026-10-19Read the full guide: Tax, accounting and statutory reporting
Scope
Key questions
If your work involves another country or another area of expertise, WONE Global brings in the right professional and keeps all advisers informed.
Also in Türkiye
Appointed services show their named professional. Open positions link directly to the Expression of Interest form.
Cases
The cases this service leads or joins, each with what is at stake, how WONE Global handles it and who handles it in Türkiye.
WONE Global Intelligence
Ask in your own words. Answers come from WONE Global's checked records, with every source shown, and end with the named Partner who can act. Go deeper on any point, or build a decision file.
Contact WONE Global
Save your questions, decisions and WONE activity in one account.
Forgot your password? Reset it securely.
Partner workspaces are for Partner firms. Explore partnership →