Law Nr. 7577 on Amendments to Certain Laws was published in the Official Journal dated 17 April 2026 and entered into force. The law introduces significant amendments in areas such as the tax treatment of gambling and betting advertising expenses, the Value Added Tax Law, the social security contribution base and meal allowance exemption, SCT exemptions for persons with disabilities, the paid military service fee, and debt reduction for earthquake housing. The main provisions introduced by the omnibus law are summarized as follows:
- With the amendment introduced to the Income Tax Law and the Corporate Tax Law, advertising and promotion expenses related to all types of games of chance and betting have been included among non-deductible expenses. Accordingly, a regulation has been introduced that increases the tax burden for companies operating in the betting and gaming sector, as well as for advertising and media organizations providing services to such companies.
- Amendments introduced to the Higher Education Law and the Value Added Tax Law have restricted certain tax advantages previously granted to foundation universities. In addition, the Value Added Tax Law has introduced a new provision exempting property transfers carried out under the Expropriation Law from VAT. Accordingly, transfers of immovable property to public administrations carrying out expropriation will not be subject to VAT.
- With the amendment to the Social Insurance and General Health Insurance Law, the payments excluded from the contribution base have been redefined. In-kind benefits, various allowances, and employer contributions to private health insurance and individual pension schemes not exceeding 30% of the monthly minimum wage, as well as meal expenses up to a specified limit, have been excluded from the social security contribution base. The daily meal allowance exemption has been set at 300 Turkish lira, and this amount is foreseen to be increased annually in line with the revaluation rate.
- Regarding the SCT exemption for vehicle purchases by persons with disabilities, subparagraph (c) of paragraph (2) of Article 7/1 of the SCT Law—previously annulled by the Constitutional Court—has been re-regulated. Under the amendment, individuals with an orthopedic disability rate of 40% or more who are unable to obtain a driver’s license are included within the scope of the exemption without the requirement that they personally drive the vehicle. In addition, the upper price limit for vehicles, including SCT, has been set at 2,873,972 Turkish lira for 2026.
- In the Military Service Law, the indicator value used as the basis for the paid military service fee has been increased from 240,000 to 300,000. Accordingly, the paid military service fee for 2026 has been set at 417,000 Turkish lira. It has also been set out that a portion of the collected amounts will be recorded as revenue to the general budget, while the remaining portion will be transferred to the Defense Industry Support Fund.
- With the provisional article added to Law Nr. 7452, it is stipulated that, for projects implemented in areas designated as disaster zones due to the earthquakes of 6 February 2023, discounts will be applied to the debt amounts of housing and workplaces produced. In the event of a lump-sum payment made by 31 December 2026, reductions of up to 74% for one residential unit and up to 48% for one commercial unit are foreseen.
The law provides for a staggered entry-into-force regime. The amendments to the Higher Education Law and the amendment to Article 17/2-a of the Value Added Tax Law will enter into force on 1 January 2027. The new provision regarding the VAT exemption for immovable property transfers within the scope of expropriation will enter into force on the first day of the second month following the publication date of the law. All other provisions will enter into force on the date of publication.
Source: https://www.resmigazete.gov.tr/eskiler/2026/04/20260417-21.htm
