AI Summary · Unofficial
Türkiye's Official Gazette, distilled into plain English daily

04.07.2026 Official Gazette Summary — Issue 33300

Today's Highlights
Foreign Trade & Customs · CB KARARI

Tariff Quota Regulation for Sunflower Seed and Oil Imports

A tariff quota application has been introduced for the import of sunflower seeds for crushing and crude sunflower oil, providing preferential customs duty rates for specific volumes. Between January 1, 2027, and May 31, 2027, a 0% customs duty will apply to 1,250,000 tons of sunflower seeds, and a 20% duty will apply to 500,000 tons of crude sunflower oil. These quotas will be allocated to industrial manufacturers who purchase domestic products between July 1, 2026, and November 30, 2026, and imports will be subject to a license issued by the Ministry of Trade.


Labor & Social Security · CB KARARI

Unemployment Insurance Fund Employment Allocation Rate Increased

The portion of the Unemployment Insurance Fund's annual premium revenues allocated for employment and labor market policy purposes under Law No. 4447 has been increased from 30% to 50% for the year 2026.


Health & Pharmaceuticals · CB KARARI

Free Treatment Provision for Smoking Cessation Medications

Patients undergoing smoking cessation treatment are granted access to specific medications (Nicotine Replacement Preparations, Bupropion HCl, Varenicline, and Cytisine) provided by the Ministry of Health free of charge, regardless of their social security status, subject to a limit of 1,000,000 patients. These medications are exempted from the fees mandated under Article 1 of Law No. 4736.


Finance & Taxation · Communiqué

Procedures for Repatriation and Registration of Certain Assets

This Communiqué sets out the procedures and principles for the repatriation of offshore assets and the registration of domestic assets currently outside of formal accounting records. Individuals and legal entities may report cash, gold, foreign currency, and capital market instruments to banks or brokerage firms until July 31, 2027. While a standard 5% tax rate applies to these assets, reduced rates ranging from 0% to 4% are available if the assets are kept in specific financial instruments for predetermined periods. Tax rates are increased by 0.5 percentage points for declarations made after January 1, 2027. The regulation provides tax immunity, audit protection, and specific accounting procedures for assets successfully registered under this framework.


Energy & Mining · KURUL KARARI

2026 July-December YEKDEM Costs Revised

The Energy Market Regulatory Authority (EMRA) has revised the projected YEKDEM (Renewable Energy Support Mechanism) unit costs for the period from July 2026 through the end of the year. Under the decision, the projected costs per MWh have been set at 423.99 TL for July, 450.45 TL for August, 581.14 TL for September, 526.39 TL for October, 488.86 TL for November, and 393.75 TL for December.

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Legislation

1

LawForeign Affairs & International

Turkey-Brazil Defense Industry Cooperation Agreement Ratified

Law No. 7586 formally ratifies the Defense Industry Cooperation Agreement signed between the governments of the Republic of Türkiye and the Federative Republic of Brazil on March 25, 2022, including its accompanying diplomatic notes. By enacting this legislation, the Turkish government legalizes the framework for bilateral cooperation in the defense sector, effective upon its publication in the Official Gazette and authorizing the President to execute its provisions.

Defense Industry · Brazil · International Agreement · Technology Transfer · Strategic Cooperation
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Executive & Administration

21

CircularJustice & Law

New 2026-2030 Strategy Document for AML/CFT Published

The Strategy Document for Increasing Effectiveness in Anti-Money Laundering, Combating the Financing of Terrorism, and Confiscation Practices (2026-2030) has been enacted. The document aims to strengthen inter-agency coordination, administrative processes, and national risk assessments in line with FATF standards. All public institutions and organizations are required to diligently implement the strategies coordinated by MASAK.

MASAK · Money laundering · Terrorist financing · Confiscation · Strategy document
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CircularBanking, Finance & Capital Markets

National Green Finance Strategy and Action Plan (2026-2029) Issued

Circular No. 2026/8 establishes the 'National Green Finance Strategy and Action Plan (2026-2029)' to align financial systems with climate change objectives. The initiative aims to channel capital toward sustainable and climate-friendly investments, facilitate the transition to a low-carbon economy, and enhance access to international green financing. All public institutions are mandated to provide the necessary support and cooperation for the implementation of this plan, which will be published on the Ministry of Treasury and Finance's official website.

Green Finance · Sustainability · Climate Change · Financial System · Action Plan
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CommuniquéFinance & Taxation

Procedures for Repatriation and Registration of Certain Assets

This Communiqué sets out the procedures and principles for the repatriation of offshore assets and the registration of domestic assets currently outside of formal accounting records. Individuals and legal entities may report cash, gold, foreign currency, and capital market instruments to banks or brokerage firms until July 31, 2027. While a standard 5% tax rate applies to these assets, reduced rates ranging from 0% to 4% are available if the assets are kept in specific financial instruments for predetermined periods. Tax rates are increased by 0.5 percentage points for declarations made after January 1, 2027. The regulation provides tax immunity, audit protection, and specific accounting procedures for assets successfully registered under this framework.

Asset Repatriation · Capital Markets · Corporate Tax · Revenue Administration · Economy
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CommuniquéFinance & Taxation

Corporate Tax General Communiqué Amendment on Tax Reductions and Exemptions

The amendment to the Corporate Tax General Communiqué terminates tax exemptions for the commercial enterprises of foundation universities and regulates exemptions and deductions for foreign-sourced earnings of institutions operating in free zones and the Istanbul Financial Center. Additionally, the corporate tax rate reduction for earnings from production and export activities has been updated to 12.5 percentage points for companies with an industrial registration certificate, with detailed implementation procedures provided.

Amended Legislation
Change:Comprehensive amendments were made to the provisions of the Corporate Tax General Communiqué (Serial No: 1) regarding foundation universities, free zone activities, foreign-sourced earnings, and tax rate reductions for production and export earnings.
Corporate Tax · Tax Deduction · Export Earnings · Free Zone · Foundation Universities
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CommuniquéFinance & Taxation

Twenty-Year Income Tax Exemption for Foreign-Sourced Earnings

A twenty-year income tax exemption has been introduced for income and earnings derived from abroad. Individuals considered residents in Turkey are exempt from income tax for twenty years on their foreign-sourced earnings, provided they did not have a residence or tax liability in Turkey during the three calendar years prior to becoming a resident. Taxpayers must apply to the tax office within specified periods to obtain an 'Exemption Certificate' to benefit from this provision. Such earnings are exempt from annual income tax declarations, and taxes paid abroad on these earnings cannot be credited against domestic income tax liabilities.

Income Tax · Foreign Earnings · Tax Exemption · Tax Residency
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CommuniquéFinance & Taxation

Income Tax Exemption for Wages in Qualified Service Centers

A new regulation introduced under the Income Tax Law provides an income tax exemption for the wages of personnel employed in qualified service centers. Wages up to three times the gross minimum wage are exempted from income tax. For qualified service centers operating in industrial zones approved by the President and those operating in the Istanbul Financial Center, this exemption threshold is raised to five times the gross minimum wage. Wages within the exemption limits are also exempt from stamp duty, while amounts exceeding these thresholds remain subject to standard taxation.

Income Tax · Qualified Service Center · Minimum Wage · Tax Exemption · Istanbul Financial Center
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CommuniquéFinance & Taxation

Tech-Startup Stock Exemption Updated

The scope of the income tax exemption for benefits provided to employees of tech-startups through stock options has been expanded. The exemption limit has been set at twice the employee's annual gross salary, and the tax exemption rates based on the holding period of the shares have been revised. Furthermore, calculation methods for the exemption and employer liability in case of non-compliance with the holding requirements have been clarified.

Amended Legislation
Change:The Income Tax General Communiqué (Serial No: 326) has been updated in accordance with Laws No. 7524 and 7582. The upper limit for the stock exemption has been increased to twice the annual gross salary, and holding periods along with their corresponding tax rates have been revised.
Tech-Startup · Income Tax · Stock Options · Salary Exemption · Tax Legislation
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CommuniquéForeign Trade & Customs

Amendments to the TIR Operations Communiqué

The regulations governing TIR operations have been updated, revising the limitations on the number of customs offices and clarifying procedures for the use of multiple TIR carnets. Additionally, administrative terminology has been updated to reflect current ministry titles, aiming to increase operational flexibility in transit transport.

Amended Legislation
Change:Amends the Communiqué on TIR Operations (Serial No: 1) by increasing certain numerical limits (from two to three), introducing risk-based assessment criteria for specific transport activities, redefining the maximum number and application methods of customs offices for TIR transit, and updating institutional terminology (Ministry names and regional directorate titles) to reflect current administrative structure.
TIR carnet · customs operations · transportation · customs offices · transit trade
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CommuniquéForeign Trade & Customs

Definitive Anti-Dumping Duty on CNC Milling Machines from China

Following the anti-dumping investigation conducted by the Ministry of Trade, a definitive anti-dumping duty has been imposed on imports of "CNC Milling Machines" (HS Code 9018.49.90.00.22) originating from the People's Republic of China. A definitive duty of 8,555 USD per unit will be applied to these imports. The regulation is effective as of its publication date and will remain in force for five years.

Anti-dumping · Import · CNC Milling Machines · China · Ministry of Trade
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CommuniquéForeign Trade & Customs

Sunset Review Investigation on Pen Imports from China

The Ministry of Trade has initiated an expiry review investigation regarding the definitive anti-dumping measures on certain pen products originating from the People's Republic of China, following an application by the domestic producer Pensan Kalem ve Kağıt San. ve Tic. A.Ş. The existing measures will remain in force until the completion of the investigation process.

dumping · import · investigation · China · pen · trade
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CommuniquéForeign Trade & Customs

Tariff Quota Regulation for Sunflower Seed and Oil Imports

This communiqué regulates the distribution procedures and principles for the tariff quota applicable to imports of sunflower seeds for oil and crude sunflower oil. The quota, capped at 1.25 million tons of sunflower seeds or 500,000 tons of crude sunflower oil, will be distributed between July 1 and November 30, 2026, prioritizing industrial firms that procure domestic sunflower seeds. Applications must be filed electronically via e-Devlet between December 1 and December 15, 2026; the resulting import licenses are non-transferable and valid only for the designated period.

sunflower · import · tariff quota · import license · industrialist
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CommuniquéOther

Privatization Tender Approvals for Real Estate in Mersin and Istanbul

The Privatization Administration, through decisions numbered 2026/ÖİB-K-27 and 2026/ÖİB-K-28, has approved the sale of a real estate property in Silifke, Mersin, to Abdulbaki Evcil for 32,100,000 TRY, and a property in Sarıyer, Istanbul, to Fatih Düzgün for 23,250,000 TRY. It was stipulated that failure to sign the contract or fulfill obligations by the bidders will result in the forfeiture of their securities to the Administration and the cancellation of the tenders.

Privatization · Real Estate Sale · Tender Approval · Mersin · Istanbul
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MİLLETLERARASI ANDLAŞMAForeign Affairs & International

OECD Istanbul Centre Memorandum of Understanding Renewed

The Memorandum of Understanding on the OECD Istanbul Centre, originally signed in 2020, has been extended until 13 January 2029. Under the new protocol, Türkiye commits to a voluntary contribution of 750,000 Euros annually for three years starting from 2026, totaling 2.25 million Euros, and the structure of the Advisory Board has been revised.

Amended Legislation
Change:Article 4.1 of the Memorandum of Understanding has been amended to redefine the composition and tenure of the Advisory Board, and the validity period of the Memorandum has been extended until 13 January 2029.
OECD · Istanbul Centre · Memorandum of Understanding · International Agreement · Voluntary Contribution
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KURUL KARARIEnergy & Mining

2026 July-December YEKDEM Costs Revised

The Energy Market Regulatory Authority (EMRA) has revised the projected YEKDEM (Renewable Energy Support Mechanism) unit costs for the period from July 2026 through the end of the year. Under the decision, the projected costs per MWh have been set at 423.99 TL for July, 450.45 TL for August, 581.14 TL for September, 526.39 TL for October, 488.86 TL for November, and 393.75 TL for December.

Amended Legislation
Change:Pursuant to the second paragraph of Article 14 of the Regulation on the Certification and Support of Renewable Energy Resources, the projected YEKDEM unit costs for the July-December 2026 period have been updated.
YEKDEM · Energy Market · Cost · EMRA · Electricity
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CB KARARIForeign Trade & Customs

Tariff Quota Regulation for Sunflower Seed and Oil Imports

A tariff quota application has been introduced for the import of sunflower seeds for crushing and crude sunflower oil, providing preferential customs duty rates for specific volumes. Between January 1, 2027, and May 31, 2027, a 0% customs duty will apply to 1,250,000 tons of sunflower seeds, and a 20% duty will apply to 500,000 tons of crude sunflower oil. These quotas will be allocated to industrial manufacturers who purchase domestic products between July 1, 2026, and November 30, 2026, and imports will be subject to a license issued by the Ministry of Trade.

sunflower · import · tariff quota · customs duty · trade
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CB KARARIEnvironment, Urbanization & Climate

Urgent Expropriation Decision for Bitlis-Ahlat Drinking Water Project

The urgent expropriation of immovable properties falling within the route and facility areas for the Bitlis-Ahlat Drinking Water Project by the General Directorate of State Hydraulic Works has been approved.

Bitlis · Ahlat · Drinking Water · Expropriation · DSI
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CB KARARILabor & Social Security

Unemployment Insurance Fund Employment Allocation Rate Increased

The portion of the Unemployment Insurance Fund's annual premium revenues allocated for employment and labor market policy purposes under Law No. 4447 has been increased from 30% to 50% for the year 2026.

Amended Legislation
Change:The rate stipulated in the seventh paragraph of Article 48 of Unemployment Insurance Law No. 4447 has been amended from 30% to 50% for the year 2026.
Unemployment Insurance Fund · Law No. 4447 · Employment · Premium revenue · Rate increase
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CB KARARIHealth & Pharmaceuticals

Free Treatment Provision for Smoking Cessation Medications

Patients undergoing smoking cessation treatment are granted access to specific medications (Nicotine Replacement Preparations, Bupropion HCl, Varenicline, and Cytisine) provided by the Ministry of Health free of charge, regardless of their social security status, subject to a limit of 1,000,000 patients. These medications are exempted from the fees mandated under Article 1 of Law No. 4736.

smoking cessation · Ministry of Health · free medication · treatment support
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ATAMA KARARIOther

New Appointments to EPDK and Ministry of Transport

Ömer Fatih Sayan and Ahmet Çağrı Çiçek have been appointed as members of the Energy Market Regulatory Authority (EPDK). Furthermore, Ahmet Hamdi Atalay has been appointed as the Deputy Minister of Transport and Infrastructure.

appointment · EPDK · Ministry of Transport and Infrastructure · public officials
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RegulationHealth & Pharmaceuticals

New Regulatory Framework for Wellness Centers and Units

The regulation issued by the Ministry of Health establishes standards for wellness services—such as balneotherapy, exercise, and psychological support—provided for the enhancement of well-being rather than for medical treatment. It outlines the requirements for the establishment, physical and technical infrastructure, staffing standards, and auditing procedures for wellness centers and units. The regulation mandates licensing for these facilities, which may be established within hotels, sports clubs, or elder/disability care centers, or as independent entities. It requires the appointment of a responsible manager, defines emergency response protocols, and sets rules for data privacy. Operating without a license is prohibited, and administrative sanctions are established for non-compliance during inspections.

wellness services · health regulation · wellness centers · licensing · Ministry of Health
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RegulationHealth & Pharmaceuticals

Amendment to the Regulation on Personal Health Data

The regulation on personal health data has been updated to clarify the correction processes for health data and to establish a mechanism allowing individuals to have their past diagnoses re-evaluated based on their current health status. Accordingly, medical reports issued by relevant health boards ensure that obsolete diagnoses are not used as a basis for new procedures, including employment processes.

Amended Legislation
Change:Article 13(2) of the Regulation has been amended regarding the reflection of procedures performed by the General Directorate in the databases of healthcare providers, and Article 13/A has been added to regulate the re-evaluation process of medical diagnoses.
health data · diagnosis re-evaluation · medical board report · data processing
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Judiciary

2

Council of State DecisionFinance & Taxation

Council of State Ruling on Tax Notification Form Compliance

The Council of State Board of Tax Law Chambers has ruled that the notification form template in the Tax Procedure Law General Communiqué (No: 485) complies with the procedures stipulated in Article 102 of Law No. 213. The dispute centered on whether the notification form provides sufficient safeguards for taxpayers and allows for the verification of proper service of process. The court concluded that the relevant regulation and form template fulfill the functions of legal certainty and taxpayer notification required by legislation, finding no inconsistency with procedural requirements.

Amended Legislation
Resultother
Decision typeother
Tax Procedure Law · notification form · Council of State · service of process · tax procedure
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Council of State DecisionJustice & Law

Payment Order Cannot Be Issued for Unfinalized Traffic Fines

The Council of State (Danıştay) Eighth Chamber reviewed a decision by an Administrative Court regarding the enforcement of an administrative traffic fine via a payment order while a judicial objection was still pending. The court ruled that an administrative fine cannot be subject to enforced collection until the judicial review process is concluded and the penalty becomes final. Consequently, the lower court's dismissal of the case was overruled in the interest of law (kanun yararına bozma), affirming that a payment order issued for an unfinalized fine is unlawful.

Amended Legislation
Resultbozma
Decision typetemyiz
Traffic fine · Payment order · Administrative law · Judicial review · Enforcement
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