Law & Regulation
Corporate Tax Law
The principal statute governing taxation of companies, including project companies, in Türkiye.
Legal Significance
What This Instrument Does
Imposes corporate income tax on resident and non-resident companies and sets the rules on the tax base, exemptions and withholding.
Why It Matters
Project-company returns and sponsor structuring in Türkiye are driven by this regime.
Legal Framework Position
- TaxPrimary / Framework Instrument
Instrument Overview
- Official Citation
- Law No. 5520 (Kurumlar Vergisi Kanunu), adopted 13 June 2006, Resmî Gazete 21 June 2006, No. 26205
- Instrument Type
- Law / Act
- Source Language
- Turkish
- Enactment Date
- 13 June 2006
- Last Verified
- 1 October 2026