Income Tax | |
Sale of Home-Made Products | Revenue limit of 1,100,000 TL, transitioning to the actual method in 2025 if exceeded |
Young Entrepreneurs | Tax exemption for 230,000 TL of earnings in 2024 |
Copyright and App Development Gains | Exempt from tax if earnings do not exceed 3,000,000 TL |
Residential Rental Incomes | Exemption limit of 33,000 TL for 2024 rental incomes |
Meal Allowance Payments | Considered at 170 TL per day starting from January 1 |
Commuting Allowances by Employers | Considered at 88 TL |
Capital Gains in 2024 | 87,000 TL exempt from tax |
Miscellaneous Gains in 2024 | 200,000 TL exempt from tax |
Maximum Harmonious Taxpayer Discount | Maximum of 6,900,000 TL |
Tax Procedure | |
Obligation to Use Invoices | 6,900 TL |
Depreciation Application | Direct expenses for asset costs up to 6,900 TL |
Provision for Doubtful Debts | Up to 14,000 TL can be written off without the need for legal proceedings |
Irregularity Penalties | Irregularity or special irregularity penalties exceeding 23,000 TL can be subject to settlement (Hence, a 50% extra discount applies to penalties that do not exceed this amount) |