Individual - Significant developments

Last reviewed - 26 July 2023

On 12 March 2023 a new tax amnesty program entered into force in Turkey, allowing taxpayers to
- restructure their unpaid tax debts and other payables to the State,
- settle their pending tax disputes,
- voluntarily increase their tax base in return for a guarantee against audits of past tax returns,
- correct their business records without tax penalty or late interest.

A new tax amnesty program has been launched in Turkey (Law No: 7440, published in the official
gazette on 12 March 2023). The amnesty, which covers quite a broad range of public receivables,
including taxes, social security premiums, customs duties as well as administrative fines, will run
through 31 May 2023.