Tax & Trade Finance Services in Türkiye

The general corporate tax rate is 25%. Specified financial-sector entities and certain PPP project companies are subject to 30%, while statutory reductions may apply to qualifying export, manufacturing or incentive-backed income.

Under the current framework, corporate tax may generally not fall below 10% of corporate income before specified exemptions and deductions. Newly established companies are generally excluded for their first three accounting periods, subject to the applicable rules.

The standard rate is 20%. Reduced rates of 10% and 1% apply to supplies listed in the relevant statutory lists, so the exact supply must be analysed.

Turkey’s principal transaction tax on goods and services is VAT rather than a US-style retail sales-tax system. Treatment must be reviewed at transaction level.

It is used where a Turkish recipient becomes responsible for declaring VAT in specified transactions. A common example is a qualifying service supplied by a non-resident provider without a relevant Turkish establishment.

No. The service, place of supply, recipient, provider status and statutory conditions must be checked separately.

Withholding depends on the payment type, payer, recipient, residence, permanent establishment, domestic exemption, treaty position, beneficial ownership and documentation. There is no single rate for every cross-border payment.

Potentially. The payment classification, tax residence, beneficial ownership, treaty article, residence certificate and procedural requirements should all support the treaty position.

Yes. A fixed place of business, dependent personnel, contract conclusion, project site, service activity or repeated local presence may create permanent-establishment or other Turkish tax risk.

Transfer pricing applies the arm’s-length principle to related-party transactions, including goods, services, rent, loans, guarantees, management fees, licences and royalties. The contract and actual conduct should match.

It is an administrative certificate connected to the current investment-incentive framework. Depending on the investment and conditions, it may support VAT, customs-duty, tax and other programme-specific benefits.

Before machinery orders, imports, advance payments, construction commitments or other irreversible expenditure. Eligibility may not repair procurement structured outside the required process.

Not automatically. The result depends on the activity, licence, manufacturing status, exports, counterparties, date and statutory conditions.

Review the amount, parties, currency, availability, expiry, shipment and presentation dates, invoice, transport, insurance, inspection documents, discrepancy clauses, amendments and governing rules. The L/C must match the sales contract.

It is an independent payment-security instrument under which the guarantor assesses the demand against the guarantee terms and required documents. URDG 758 may apply when incorporated.

We do not act as a bank or promise financing approval. We review and align legal documents with the selected bank, insurance or trade-finance structure.

Türk Eximbank provides export credit, insurance and related foreign-trade products for qualifying exporters. We advise on the legal workstream around contracts, insured receivables, assignment and claim evidence.

We review the audit request, contracts, invoices, correspondence, bank and customs records, tax treaty documents, incentives and accounting evidence, then organise a coherent legal position with the client’s financial advisers.

Depending on the assessment and procedural stage, settlement, administrative review, objection or tax-court proceedings may be available. The notice and deadline should be reviewed promptly.

We provide legal tax advice and representation. We coordinate rather than replace statutory accounting, SMMM, YMM, independent-audit or tax-return functions where those professionals are required.